State of North Dakota Single Audit Report For the two-year period ended June 30, 2022
Summary
The State of North Dakota Single Audit Report for the two-year period ended June 30, 2022, from the North Dakota Office of the State Auditor under State Auditor Joshua C. Gallion. The table of contents lists the independent auditor's reports, the index of the schedule of findings and questioned costs, the 2022 and 2021 schedules of expenditures of federal awards, management's response and corrective action, and the summary schedule of prior audit findings. A transmittal letter states that the single audit covers the fiscal years ended June 30, 2022 and 2021 and meets the requirements of the Single Audit Act Amendments of 1996 and Title 2 of the Code of Federal Regulations Part 200.
Summary drafted by a model from the document's text below and checked by script against that text before publication. It is a navigation aid, not a reading of what the document proves. Where AI is used
- Issuer
- Source documents
- Document type
- Audit Report
- Case
- Statewide Single Audit 2022 06 Census 0000193698
Cite this document
“State of North Dakota Single Audit Report For the two-year period ended June 30, 2022.”
Original at app.fac.gov. Archived at Pandemic Darlings, https://pandemicdarlings.com/source-documents/statewide-single-audit-2022-06-census-0000193698/
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NORTH DAKOTA
OFFICE OF THE
STATE AUDITOR
State Auditor Joshua C. Gallion
State of North Dakota
Single Audit Report
For the two-year period ended June 30, 2022
~~ I Office of the
1 | NORTH DAKOTA STATE AUDITOR’S OFFICE DEPARTMENT OF ~ ~ AND State
CORRECTIONS Auditor
REHABILITATION
TABLE OF CONTENTS
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 (JUNE 30, 2022) ………. A - 1
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 (JUNE 30, 2021) ………. B - 1
INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL PROGRAM; REPORT
ON INTERNAL CONTROL OVER COMPLIANCE; AND REPORT ON THE SCHEDULE OF EXPENDITURES OF
FEDERAL AWARDS REQUIRED BY UNIFORM GUIDANCE …………………………………………………………………. C - 1
INDEX OF SCHEDULE OF FINDINGS AND QUESTIONED COSTS ………………………………………………………… D - 1
SECTION I. SUMMARY OF AUDITOR'S RESULTS ..................................................................................... D - 4
SECTION II. FINANCIAL STATEMENT FINDINGS ………………………………………………………………………………...D - 6
SECTION III. SCHEDULE OF FINDINGS AND QUESTIONED COSTS ……………………………………………………... D - 8
AUDITEE'S SECTION
2022 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS ................................................................... E - 1
2021 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS ................................................................. E - 50
NOTES TO THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS ................................................. E - 94
MANAGEMENT'S RESPONSE AND CORRECTIVE ACTION ....................................................................... F - 1
SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS ................................................................................G - 1
APPENDIX
NORTH DAKOTA STATE AGENCIES (WITH ACRONYMS) ........................................................................ H - 1
The 2022 and 2021 Annual Comprehensive Financial Reports were issued separately.
SlATt AUDITOR:
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OF-FICE OF THE STATE Auonoft
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March 29. 2023
Honorable Doug Burgum Members of the Legislative Assembly
Governor, State of North Dakota of the State of North Dakota
Mr Joe Morrissette, Dlrector
Office of Management and Budget
We are pleased to submit the single audit of the State of North Dakota, covering the fiscal years
ended June 30, 2022 and 2021 .
This report complies with the State's audit requirements, Including those plaeed upon the State
as a condition for the receipt of federal funds for fiscal years 2022 and 2021. The audit meets
the requirements of Chapter 54-10 of the North Dakota Century Code, the Single Audit Act
Amendments of 1996, and the provisions of the Office of Management and Budget (0MB)
Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal
Awards (contained In Title 2 of the U.S. Code of Federal Regula/ions Part 200).
We issued separate reports on the State of North Dakota's financial statements for fiscal years
2022 and 2021. These reports are included in the State of North Dakota's Annual
Comprehensive AnancTal Report issu·e d under separate cover for each of the two fiscal years
ended June 30, 2022 and 2021 and are available upon request.
Respectfully submitted,
Single Audit Report
Auditor’s Section
S E C T I O N
A U D I T O R ’ S
Office of the
State Auditor
STATE AUDITOR PHONE
Joshua C. Gallion Office of the 701-328-224 l
State Auditor
FAX
701-328-2345
STATE OF NORTH DAKOTA
www.nd.gov/auditor
OFFICE OF THE STATE AUDITOR ndsao@nd.gov
STATE CAPITOL
600 E. Boulevard Ave. Dept. 117
Bismarck, North Dakota, 58505
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
Independent Auditor’s Report
The Honorable Doug Burgum, Governor of North Dakota
Members of the North Dakota Legislative Assembly
We have audited, in accordance with auditing standards generally accepted in the United States of America and
the standards applicable to financial audits contained in Government Auditing Standards issued by the
Comptroller General of the United States, 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 North Dakota as of and for the year ended June 30, 2022, and the
related notes to the financial statements, which collectively comprise the state’s basic financial statements and
have issued our report thereon dated January 13, 2023.
Our report includes a reference to other auditors who audited the following entities, as described in our report
on the state of North Dakota’s financial statements:
Addiction Counselor Internship Job Service North Dakota
Loan Program Mandan Remediation Trust
Bank of North Dakota Medical Facility Infrastructure Loan Program
Beginning Farmer Revolving Loan Fund PACE and AG PACE Funds
Building Authority Public Employees Retirement System
Clean Sustainable Energy Authority Public Finance Authority
College SAVE Rebuilders Permanent Loan Program
Comprehensive Health Association of Retirement and Investment Office
North Dakota School Construction Assistance Revolving
Covid Pace Recovery Program Loan Fund
Department of Trust Lands State Fair Association
North Dakota Development Fund State Historical Society of North Dakota
Guaranteed Student Loan Program Foundation
Housing Finance Agency Student Loan Trust
Housing Incentive Fund Water Infrastructure Revolving Loan Fund
Infrastructure Revolving Loan Fund Workforce Safety and Insurance
Innovation Technology Fund
2 | Annual Comprehensive Financial Report
A-1
This report includes our consideration of the results of the other auditors’ testing of internal control over financial
reporting or compliance and other matters that are reported on separately by those auditors. However, this
report, insofar as it relates to the results of the other auditors, is based solely on the reports of other auditors. The
financial statements of the North Dakota University System’s foundations and the State Historical Society of
North Dakota Foundation, that are reported as discretely presented component units, were not audited in
accordance with Government Auditing Standards, and accordingly, this report does not include reporting on
internal control over financial reporting or compliance and other matters associated with the North Dakota
University’s foundations and State Historical Society of North Dakota Foundation by those auditors who audited
the financial statements.
REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING
In planning and performing our audit of the financial statements, we considered the state of North Dakota’s
internal control over financial reporting (internal control) as a basis for designing audit procedures that are
appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not
for the purpose of expressing an opinion on the effectiveness of the state of North Dakota’s internal control.
Accordingly, we do not express an opinion on the effectiveness of the state of North Dakota’s internal control.
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. 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.
Our consideration of internal control was for the limited purpose described in the first paragraph of this section
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. Given these limitations, during our audit we and the other auditors did not identify any deficiencies
in internal control that we consider to be material weaknesses. We and the other auditors identified certain
deficiencies in internal control, described in the accompanying Schedule of Findings and Recommendations as item
2022-01 which is considered a significant deficiency.
REPORT ON COMPLIANCE AND OTHER MATTERS
As part of obtaining reasonable assurance about whether the state of North Dakota’s financial statements are
free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations,
contracts, and grant agreements, noncompliance with which could have a direct and material effect on the
financial statements. However, providing an opinion on compliance with those provisions was not an objective
of our audit, and accordingly, we do not express such an opinion. The results of our tests and those of the other
auditors disclosed no instances of noncompliance or other matters that are required to be reported under
Government Auditing Standards.
PURPOSE OF THIS REPORT
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and
the results of that testing, and not to provide an opinion on the effectiveness of the state of North Dakota’s
internal control or on compliance. This report is an integral part of an audit performed in accordance with
Government Auditing Standards in considering the state of North Dakota’s internal control and compliance.
Accordingly, this communication is not suitable for any other purpose.
3 | Annual Comprehensive Financial Report A-2
January 13, 2023
4 I AnnuaJ Comprehensive Financial Report
A-3
7P
STATE AUDITOR PHO NE
Joshuo C. Gallion Office of the 7013282241
State Auditor FAX
701 -328-2345
STATE OF NORTH DAKOTA
www.nd.gov/ oudilor OFFICE OF THE STATE AUDITOR ndsao@nd .gov
STATE CAPITOL
600 E. 8ovlevord Ave. Dept. 117
Bism orck. North Dolcoto, 5850S
Report on Internal Control and Compliance
Independent Auditor’s Report on Internal Control Over Financial Reporting and on Compliance
and Other Matters Based on an Audit of Financial Statements Performed In Accordance with
Government Auditing Standards
The Honorable Doug Burgum, Governor of North Dakota
Members of the North Dakota Legislative Assembly
We have audited, in accordance with auditing standards generally accepted in the United States of America and
the standards applicable to financial audits contained in Government Auditing Standards issued by the
Comptroller General of the United States, 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 North Dakota as of and for the year ended June 30, 2021, and the
related notes to the financial statements, which collectively comprise the state’s basic financial statements and
have issued our report thereon dated December 16, 2021.
Our report includes a reference to other auditors who audited the following entities, as described in our report
on the state of North Dakota’s financial statements:
Addiction Counselor Internship Job Service North Dakota
Loan Program Mandan Remediation Trust
Bank of North Dakota Medical Facility Infrastructure Loan Program
Beginning Farmer Revolving Loan Fund PACE and AG PACE Funds
Building Authority Public Employees Retirement System
College SAVE Public Finance Authority
Community Water Facility Loan Fund Rebuilders Loan Program
Comprehensive Health Association of Retirement and Investment Office
North Dakota School Construction Assistance Revolving
Covid Pace Recovery Program Loan Fund
Department of Trust Lands Small Employer Loan Fund
North Dakota Development Fund State Fair Association
Guaranteed Student Loan Program State Historical Society of North Dakota
Housing Finance Agency Foundation
Housing Incentive Fund Student Loan Trust
Infrastructure Revolving Loan Fund Workforce Safety and Insurance
Innovation Technology Fund
This report includes our consideration of the results of the other auditors’ testing of internal control over financial
reporting or compliance and other matters that are reported on separately by those auditors. However, this
report, insofar as it relates to the results of the other auditors, is based solely on the reports of other auditors. The
financial statements of the North Dakota University System’s foundations and the State Historical Society of
North Dakota Foundation, that are reported as discretely presented component units, were not audited in
4 | Annual Comprehensive Financial Report B-1
accordance "~th Government Auditing Standards, and accordingly, this report does not indude reporting o n
internal control over financial reporting or compliance a nd o ther matters associated with the N orth Dakota
Llnlverslty's loU11dations and State Mlstorical Society oi North Dakota Foundation.
INTERNAL CONTROL OVER FINANCIAL REPORTING
lr\ plaJ,nlng and performing our 11udit of the fi11ancia l statemen1$, we cnnsiderod the s tale o i North Dakota's
internal control uver 6nancial repurting (internal control) as a basis for designing audit proced ures that a re
appropriate in th e circumstances fo r the purpose of exp ressing o u r opinions o n the fi nancial statements., but not
for the purp.ose of expt~ssing an opinion on the effectiveness of the st;1te of North Dakota's inlemal c,mtrol,
Ac.:cordingty, we do not ex press an opinion on the effectiveness of the stau:• of North Dakota' s Inte.mal control.
A deficiency in internal control exist> when the design or operati,;,n 0£ a control does Mt allow munagemen1 or
emp1oyees, in the normal couise of pertorm[ng their assigned fu nctions, to preven~ or detect and cocrect,
mi~statcments.on ~ timely basjs. A material weakness Is a d eficiency, or a combination of deffdcncies, in ·intc.mal
control such that there is a reasonable possibility that a material m isstatement of 11\e entity' s financial statements
,,fill -not be prevented., or detected Jnd corrected on a timely basis. A significan t d eficiency is a deficiency, or a
combination of deficiencies, in internal control Ihat is less severe rhan a ma terial weakness. vet lmpnrtant enough
to merit atknrion by those cha rged mth governance,
Our con,ider~tion oi in ternal control was for the limited purp<>se described ui the first paragraph o/ this sectior,
and Wi\S not designed to identify all deficiencies- in -internal control that m ight be material weaknesses or
significant defidende.s. Given these limi tations, d u ring ou r audit we and the other auditors d id not iden tify any
deficiencies i11 lntemal control thilt we consider to be material weakne$Ses or signlficantde£iciencies. However,
material w eaknesses or sigm ficant deficiencies may exist that haYe not been iden tified.
COMPLIANCE AND OTHER MATTERS
As part of obtaining reasonable assurance about whether the state of North Dakota's financial statements are
free of material m isstatemen~ ,,,e performed tests o f its co mpliance with certain provisions of laws, regulation$,
contracts, and g,ant .~gre.1ments, noncompliance with whlch could have a direct and material effect on the
financial statements..H owever, providing an opiniun o n compliance with those provisions was.not an o bjective
of our aud it, and accordingly, we d o not express such an optnion. The results of our tests and tho,e of the other
auditors disclosed no instance, of rtoncompliance or o\lw.r m~tters thnt are required to bf! report.ed und~r
Cov~mment Auditing Standards,
PURPOSE OF THIS REPORT
The purpose o f th.ls report .is sotely to descn'be the scope of ou r testing of mtcm..:;l control and cl"lnlplianre and
the results oi tho! testing, and not to provlde an ,,pinion o n the effectiveness o( ihe state of North Dakota's
internal ront.ro1 ur on compliance. This report is an integral part of an audit perfonned in accQrd~nce with
Cove,;unent A uditing Standards in considering the stare of Nortl\ Dakota's internal control and compllancec
Accordingly, th lS communication is not -s uitable fo r any o ther p urpose.
ck, North Dakota
Decembe..-16, 2021
5 I Annual Comprehensfve FinanciaJ Report
B-2
7P
STATE AUDITOR PHONE
Joshuo C. Gallion Office of the 701-328-2241
State Auditor FAX
701-328-2345
STATE O F N O RTH DAKOTA
www.nd .gov/auditor
OFFICE OF THE STATE AUDITOR ndsao@nd.gov
STATE CAPITOL
600 E. Boulevard Ave. Dept. 117
Bismarck, North Dakota, 58505
REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL PROGRAM; REPORT ON
INTERNAL CONTROL OVER COMPLIANCE; AND REPORT ON THE SCHEDULE OF
EXPENDITURES OF FEDERAL AWARDS REQUIRED BY UNIFORM GUIDANCE
Independent Auditor’s Report
The Honorable Doug Burgum, Governor Members of the Legislative Assembly
of the State of North Dakota of the State of North Dakota
Mr. Joe Morrissette, Director
Office of Management and Budget
Report on Compliance for Each Major Federal Program
Qualified and Unmodified Opinions
We have audited the State of North Dakota’s compliance with the types of compliance
requirements identified as subject to audit in the OMB Compliance Supplement that could have a
direct and material effect on each of the State of North Dakota’s major federal programs for the
years ended June 30, 2022 and 2021. The State of North Dakota’s major federal programs are
identified in the summary of auditor’s results section of the accompanying schedule of findings
and questioned costs.
Qualified Opinion on the Coronavirus Relief Fund, Supporting Effective Instruction State Grants,
Child Nutrition Cluster Programs
In our opinion, except for the noncompliance described in the Basis for Qualified and Unmodified
Opinions section of our report, the State of North Dakota complied, in all material respects, with
the compliance requirements referred to above that could have a direct and material effect on the
Coronavirus Relief Fund, Supporting Effective Instruction and Child Nutrition Cluster programs
for the years ended June 30, 2022 and 2021.
Unmodified Opinion on Each of the Other Major Federal Programs
In our opinion, the State of North Dakota complied, in all material respects, with the compliance
requirements referred to above that could have a direct and material effect on each of its other
major federal programs identified in the summary of auditor’s results section of the accompanying
schedule of findings and questioned costs for the years ended June 30, 2022 and 2021.
Basis for Qualified and Unmodified Opinions
We conducted our audit of compliance in accordance with auditing standards generally accepted
in the United States of America (GAAS); the standards applicable to financial audits contained in
Government Auditing Standards issued by the Comptroller General of the United States
(Government Auditing Standards); and the audit requirements of Title 2 U.S. Code of Federal
Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit
C-1
Requirements for Federal Awards (Uniform Guidance). Our responsibilities under those
standards and the Uniform Guidance are further described in the Auditor’s Responsibilities for the
Audit of Compliance section of our report.
We are required to be independent of the State of North Dakota and to meet our other ethical
responsibilities, in accordance with relevant ethical requirements relating to our audit. We believe
that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our
qualified and unmodified opinions on compliance for each major federal program. Our audit does
not provide a legal determination of the State of North Dakota’s compliance with the compliance
requirements referred to above.
Matter’s Giving Rise to Qualified Opinion on Coronavirus Relief Fund, Supporting Effective
Instruction State Grants, Child Nutrition Cluster Programs
As described in the accompanying schedule of findings and questioned costs, the State of North
Dakota did not comply with the requirements regarding requirements included in table below.
Assistance
Listing
Finding Number Program/Cluster Title Compliance Requirement
2022-034 21.019 COVID-19-Coronavirus Relief Fund Reporting
2022-005
2022-006 21.019 COVID-19-Coronavirus Relief Fund Subrecipient Monitoring
2022-036
2022-022 10.553 Child Nutrition Cluster Reporting
10.555
10.556
10.559
10.582
2022-030 84.367 Supporting Effective Instruction Reporting
State Grants
Compliance with such requirements is necessary, in our opinion, for the State of North Dakota to
comply with the requirements applicable to that program.
Other Matter – Federal Expenditures Not Included in the Compliance Audit
The State of North Dakota’s basic financial statements include the operations of Housing Finance
Agency, Job Service North Dakota, Bank of North Dakota, and Public Finance Authority which
expended federal awards which are not included in the State of North Dakota’s schedule of
expenditures of federal awards during the years ended June 30, 2022 and 2021. Our compliance
audit, described in the “Opinion on Each Major Federal Program,” does not include the operations
of Housing Finance Agency, Job Service North Dakota, Bank of North Dakota, and Public Finance
Authority because the organization units engaged other auditors to perform an audit of
compliance.
Responsibilities of Management for Compliance
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Management is responsible for compliance with the requirements referred to above and for the
design, implementation, and maintenance of effective internal control over compliance with the
requirements of laws, statutes, regulations, rules and provisions of contracts or grant agreements
applicable to the State of North Dakota’s federal programs.
Auditor’s Responsibilities for the Audit of Compliance
Our objectives are to obtain reasonable assurance about whether material noncompliance with
the compliance requirements referred to above occurred, whether due to fraud or error, and
express an opinion on the State of North Dakota’s compliance based on our audit. Reasonable
assurance is a high level of assurance but is not absolute assurance and therefore is not a
guarantee that an audit conducted in accordance with GAAS, Government Auditing Standards,
and the Uniform Guidance will always detect material noncompliance when it exists. The risk of
not detecting material noncompliance resulting from fraud is higher than for that resulting from
error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the
override of internal control. Noncompliance with the compliance requirements referred to above
is considered material, if there is a substantial likelihood that, individually or in the aggregate, it
would influence the judgment made by a reasonable user of the report on compliance about the
State of North Dakota’s compliance with the requirements of each major federal program as a
whole.
In performing an audit in accordance with GAAS, Government Auditing Standards, and the
Uniform Guidance, we
• exercise professional judgement and maintain professional skepticism throughout the
audit.
• identify and assess the risks of material noncompliance, whether due to fraud or error,
and design and perform audit procedures responsive to those risks. Such procedures
include examining, on a test basis, evidence regarding the State of North Dakota’s
compliance with the compliance requirements referred to above and performing such
other procedures as we considered necessary in the circumstances.
• obtain and understanding of the State of North Dakota’s internal control over compliance
relevant to the audit in order to design audit procedures that are appropriate in the
circumstances and to test and report on internal control over compliance in accordance
with the Uniform Guidance, but not for the purpose of expressing an opinion on the
effectiveness of the State of North Dakota’s internal control over compliance. Accordingly,
no such opinion is expressed.
We are required to communicate with those charged with governance regarding, among other
matters, the planned scope and timing of the audit and any significant deficiencies and material
weaknesses in internal control over compliance that we identified during the audit.
Other Matters
The results of our auditing procedures disclosed other instances of noncompliance, which are
required to be reported in accordance with the Uniform Guidance and which are described in the
accompanying schedule of findings and questioned costs as items 2022-001, 2022-002, 2022-
003, 2022-004, 2022-007, 2022-008, 2022-009, 2022-010, 2022-012, 2022-013, 2022-014,
2022-015, 2022-016, 2022-017, 2022-018, 2022-019, 2022-020, 2022-021, 2022-023, 2022-024,
2022-026, 2022-027, 2022-028, 2022-029, 2022-031, 2022-032, 2022-033, 2022-035, and 2022-
037. Our opinion on each major federal program is not modified with respect to these matters.
Government Auditing Standards requires the auditor to perform limited procedures on the State
of North Dakota’s response to the noncompliance findings identified in our compliance audit
C-3
described in the accompanying schedule of findings and questioned costs. The State of North
Dakota’s response was not subjected to the other auditing procedures applied in the audit of
compliance and, accordingly, we express no opinion on the response.
The State of North Dakota is responsible for preparing a corrective action plan to address each
audit finding included in our auditor’s report. The State of North Dakota’s corrective action plan
was not subjected to the auditing procedures applied in the audit of compliance and, accordingly,
we express no opinion on it.
Report on Internal Control Over Compliance
Our consideration of internal control over compliance was for the limited purpose described in the
Auditor’s Responsibilities for the Audit of Compliance section above and was not designed to
identify all deficiencies in internal control over compliance that might be material weaknesses or
significant deficiencies in internal control over compliance and therefore, material weaknesses or
significant deficiencies may exist that were not identified. However, as discussed below, we did
identify certain deficiencies in internal control over compliance that we consider to be material
weaknesses and 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 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 items 2022-005, 2022-022, 2022-
030, 2022-034, and 2022-036 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 items 2022-001, 2022-002, 2022-004, 2022-006, 2022-007,
2022-008, 2022-009, 2022-010, 2022-011, 2022-012, 2022-013, 2022-014, 2022-015, 2022-016,
2022-017, 2022-018, 2022-019, 2022-020, 2022-021, 2022-023, 2022-024, 2022-025, 2022-026,
2022-027, 2022-028, 2022-029, 2022-031, 2022-032, 2022-033, 2022-035, and 2022-037 to be
significant deficiencies.
Our audit was not designed for the purpose of expressing an opinion on the effectiveness of
internal control over compliance. Accordingly, no such opinion is expressed.
Government Auditing Standards requires the auditor to perform limited procedures on the State
of North Dakota’s response to the internal control over compliance findings identified in our
compliance audit described in the accompanying schedule of findings and questioned costs. The
State of North Dakota’s response was not subjected to the other auditing procedures applied in
the audit of compliance and, accordingly, we express no opinion on the response.
The purpose of this report on internal control over compliance is solely to describe the scope of
our testing of internal control over compliance and the results of that testing based on the
C-4
The purpose of this report on internal control over compliance Is solely to describe the scope of
our testing of internal control over compliance and the results of that testing based on the
requirements of the Uniform Guidance. Accordingly, this report is not suitable for any other
purpose.
Report on Schedule of Expenditures of Federal Awards Required by the Uniform Guidance
We have audited the financial statements of the governmental activities, lhe business-type
activities, the aggregate dtscretely presented component units, each major fund, and the
aggregate remaining fund information for the State of North Dakota as of and for the years ended
June 30, 2022 and 2021, and the related notes to the financial statements, which collectively
comprise the State of North Dakota's basic financial statements. We issued our reports thereon
dated January 13, 2023 and December 16, 2021 , respectively, which contained unmodified
opinions on those financial statements. Our audit was cond'ucted for the purpose of forming
opinions on the financial statements that collectively comprise the baste 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 requk ed 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 basic financial slatements and certain addftJonal procedures, 1ncluding comparing and
reconciling such information dire<;;tly to the underlying accounting and other records used to
prepare the basic financial statements or to the basic financial statements themselves, and other
additional proced ures In accordance with audlting standard~ 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 relatron to the basic financial statements as a whole.
Bismarck, North Dakota
March 29, 2023
C-5
State of North Dakota
Schedule of Findings and Questioned Costs - Index
Fiscal Years Ended June 30, 2022 and 2021
SECTION I
Summary of Auditors’ Results, Page D-4
Identification of Major Programs, Page D-5
SECTION II
Schedule of Financial Statement Findings, Page D-6
SECTION III
Schedule of Findings and Questioned Costs for Federal Awards, Page D-8
Department of Commerce
ALN NUMBER FEDERAL AGENCY FINDING NUMBER
21.019 U.S. DEPARTMENT OF THE TREASURY 2022-001
21.019 U.S. DEPARTMENT OF THE TREASURY 2022-002
21.019 U.S. DEPARTMENT OF THE TREASURY 2022-003
93.568 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES 2022-004
Department of Health
ALN NUMBER FEDERAL AGENCY FINDING NUMBER
21.019 U.S. DEPARTMENT OF THE TREASURY 2022-005
21.019 U.S. DEPARTMENT OF THE TREASURY 2022-006
10.557, 10.578, 21.019, U.S. DEPARTMENT OF AGRICULTURE 2022-007
93.069, 93.116, 93.130, U.S. DEPARTMENT OF TREASURY
93.217, 93.268, 93.426, U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES
93.898, 93.917, 93.991 U.S. DEPARTMENT OF HOMELAND SECURITY
Pursuant to House Bill 1247 of the 67th Legislative Assembly, the Department of Health merged into the
Department of Human Services and both agencies are called the Department of Health and Human Services,
effective September 1, 2022. During the fiscal years of the audit, the agencies were separate and audited
separately.
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D - 1 | SCHEDULE OF FINDINGS AND QUESTIONED COSTS - INDEX
State of North Dakota
Schedule of Findings and Questioned Costs - Index
Fiscal Years Ended June 30, 2022 and 2021
Department of Human Services
ALN NUMBER FEDERAL AGENCY FINDING NUMBER
93.777, 93.778 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES 2022-008
93.777, 93.778 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES 2022-009
93.777, 93.778 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES 2022-010
93.777, 93.778 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES 2022-011
93.575, 93.596 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES 2022-012
93.575, 93.596 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES 2022-013
93.568 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES 2022-014
93.568 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES 2022-015
93.568 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES 2022-016
93.568 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES 2022-017
21.023 U.S. DEPARTMENT OF THE TREASURY 2022-018
93.767 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES 2022-019
93.959 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES 2022-020
84.126 U.S. DEPARTMENT OF EDUCATION 2022-021
Department of Public Instruction
ALN NUMBER FEDERAL AGENCY FINDING NUMBER
10.553, 10.555, 10.556, U.S. DEPARTMENT OF AGRICULTURE (USDA) 2022-022
10.559, 10.582
10.553, 10.555, 10.556, U.S. DEPARTMENT OF AGRICULTURE (USDA) 2022-023
10.559
10.558 DEPARTMENT OF AGRICULTURE (USDA) 2022-024
84.425D U.S. DEPARTMENT OF EDUCATION 2022-025
84.425D U.S. DEPARTMENT OF EDUCATION 2022-026
84.371 U.S. DEPARTMENT OF EDUCATION 2022-027
84.371 U.S. DEPARTMENT OF EDUCATION 2022-028
84.371 U.S. DEPARTMENT OF EDUCATION 2022-029
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D - 2 | SCHEDULE OF FINDINGS AND QUESTIONED COSTS - INDEX
State of North Dakota
Schedule of Findings and Questioned Costs - Index
Fiscal Years Ended June 30, 2022 and 2021
84.367 U.S. DEPARTMENT OF EDUCATION 2022-030
84.367 U.S. DEPARTMENT OF EDUCATION 2022-031
84.367 U.S. DEPARTMENT OF EDUCATION 2022-032
10.553, 10.555, 10.556, U.S. DEPARTMENT OF AGRICULTURE (USDA) 2022-033
10.558, 10.559, 10.579, U.S. DEPARTMENT OF EDUCATION
10.582, 84.010, 84.027,
84.173, 84.287, 84.367,
84.371, 84.425
Office of Management and Budget
ALN NUMBER FEDERAL AGENCY FINDING NUMBER
21.019 U.S. DEPARTMENT OF TREASURY 2022-034
21.027 U.S. DEPARTMENT OF TREASURY 2022-035
Office of the State Treasurer
ALN NUMBER FEDERAL AGENCY FINDING NUMBER
21.019 U.S. DEPARTMENT OF TREASURY 2022-036
21.019 U.S. DEPARTMENT OF TREASURY 2022-037
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D - 3 | SCHEDULE OF FINDINGS AND QUESTIONED COSTS - INDEX
State of North Dakota
Schedule of Findings and Questioned Costs
Fiscal Years Ended June 30, 2022 and 2021
Section I
Summary of Auditors' Results
Dollar threshold used to distinguish between Type A and Type B programs: $20,050,456
Auditee qualified as a low risk auditee? No
FINANCIAL STATEMENTS 2022 2021
Type of auditors’ report issued Unmodified Unmodified
Internal control over financial reporting:
Material weakness(es) identified? No No
Significant deficiency(ies) identified that are Yes No
not considered to be material weakness(es)?
Noncompliance material to financial No No
statements noted?
FEDERAL AWARDS 2022 2021
Internal control over major programs:
Material weakness(es) identified? Yes Yes
Significant deficiency(ies) identified that are Yes Yes
not considered to be material weakness(es)?
Type of auditors’ report issued on compliance for
major programs:
Coronavirus Relief Fund Qualified Qualified
Child Nutrition Cluster Qualified Qualified
Supporting Effective Instruction State Grants Qualified Qualified
All other major programs Unmodified Unmodified
Any audit findings disclosed that are required to be Yes Yes
reported in accordance with 2 CFR 200.516(a)?
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D - 4 | SUMMARY OF AUDITOR’S RESULTS
State of North Dakota
Schedule of Findings and Questioned Costs
Fiscal Years Ended June 30, 2022 and 2021
Identification of Major Programs
ALN Number(s) Name of Federal Program or Cluster
10.551, 10.561 Supplemental Nutrition Assistance Program (SNAP) Cluster
10.553, 10.555, 10.556, Child Nutrition Cluster
10.559, 10.579, 10.582
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children (WIC)
10.558 Child and Adult Care Food Program
21.019 Coronavirus Relief Fund
21.023 Emergency Rental Assistance Program
21.027 Coronavirus State and Local Fiscal Recovery Funds
84.007, 84.033, 84.038, Student Financial Assistance Cluster
84.063, 84.268, 84.379,
93.264, 93.364, 93.342,
93.925
84.367 Supporting Effective Instruction State Grants
84.371 Comprehensive Literacy Development
84.425 Education Stabilization Fund
93.268 Immunization Cooperative Agreements
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (ELC)
93.423 1332 State Innovation Waivers
93.568 Low-Income Home Energy Assistance
93.575, 93.596 Child Care and Development Fund (CCDF) Cluster
93.658 Foster Care Title IV-E
93.659 Adoption Assistance
93.777, 93.778 Medicaid Cluster
93.959 Block Grants for Prevention and Treatment of Substance Abuse
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D - 5 | SUMMARY OF AUDITOR’S RESULTS
State of North Dakota
Schedule of Financial Statement Findings
Fiscal Years Ended June 30, 2021 and 2022
Office of Management and Budget
FINDING TYPE: Financial Statement
Finding F22-1
Finding Title: Errors in Reporting Information as Required by GASB 87
CONDITION
The office of Management and Budget implemented Government Accounting Standards Board Statement 87 for
Leases for fiscal year 2022. Each state agency was required to enter their individual leases and lease terms into
the Peoplesoft Lease Administration module. The Lease Administration module calculates the amounts for the
accounting entries based on the information entered. During our audit, we selected a sample of leases to
determine whether the correct lease terms were entered and the calculation of the accounting entries was
accurate. Our testing identified errors in lease terms and/or calculations for 22 leases or 57.89% of our sample.
The total amount of errors identified are included in the Governance Communication booked adjustment
number 12 and unbooked adjustment number 7.
CRITERIA
Government Accounting Standards Board Statement 87 Paragraph 12 requires that leases be measured for the
period for which the lessee has a noncancellable right to use the underlying asset plus any options to extend that
they are reasonably certain to exercise.
Government Accounting Standards Board Statement 87 Paragraph 13 states that a fiscal funding or cancellation
clause allows governmental lessees to cancel a lease, typically on an annual basis, if the government does not
appropriate funds for the lease payments. This type of clause should affect the lease term only if it is reasonably
certain that the clause will be exercised.
Government Accounting Standards Board Statement 87 Paragraph 23 states that future leases payments should
be discounted using the interest rate the lessor charges the lessee, which may be the interest rate implicit in the
lease. If the interest rate cannot be readily determined by the lessee, the lessee's incremental borrowing rate
should be used.
Standards for Internal Control in the Federal Government (GAO-14-704G) Paragraph 10.03 states management
designs appropriate types of control activities for the entity's internal control system. Control activities help
management fulfill responsibilities and address identified risk responses in the internal control system. Control
activities ensure complete, accurate, and valid transactions.
CAUSE
There was a lack of understanding across state agencies of the detailed requirements of Government Accounting
Standards Board Statement 87. The Office of Management and Budget provided training for all state agencies
for the implementation. However, they did not have procedures to review the lease information entered into the
Lease Administration module.
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D - 6 | SCHEDULE OF FINANCIAL STATEMENT FINDINGS
State of North Dakota
Schedule of Financial Statement Findings
Fiscal Years Ended June 30, 2021 and 2022
EFFECT
A correction was made to account for three of the leases found in error as a result of the audit. The additional
remaining errors will continue to cause misstatements each year for the duration of the lease term if uncorrected.
Based on the error rate and projection, there are likely unidentified errors in lease information that would result
in continued misstatements.
RECOMMENDATION
We recommend the Office of Management and Budget identify areas to improve state agencies understanding
of Government Accounting Standards Board Statement 87. In addition, we recommend they implement
procedures to confirm lease information reported in the Lease Administration module is correct in order to
ensure accuracy of financial reporting.
OFFICE OF MANAGEMENT AND BUDGET RESPONSE
The Office of Management and Budget agrees with the recommendation.
See “Management’s Response and Corrective Action” section of this report.
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D - 7 | SCHEDULE OF FINANCIAL STATEMENT FINDINGS
State of North Dakota
Schedule of Findings and Questioned Costs
Fiscal Years Ended June 30, 2021 and 2022
Department of Commerce
FINDING TYPE: Significant Deficiency - Other Noncompliance
Finding 2022-001
Federal Program: Coronavirus Relief Fund
ALN #: 21.019
Federal Award Number(s) and Year(s): SLT0013, SLT0079 (2020)
Federal Agency: U.S. DEPARTMENT OF THE TREASURY
Compliance Requirement: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Questioned Cost: $174,422
CONDITION
The Department of Commerce issued eight duplicate grant payments totaling $174,422.48. Since we reviewed
the entire population for potential duplicate payments, this amount is considered the total known questioned
costs. However, two of the payments, totaling, $64,164.66 are still outstanding and Department is working with
other state agencies to stop the payments from clearing.
CRITERIA
Per the Coronavirus Aid, Relief, and Economic Security (CARES) Act, Title VI, Sec. 601 (d), payments from the
Fund may only be used to cover costs that:
1. are necessary expenditures incurred due to the public health emergency with respect to the Coronavirus
Disease 2019 (COVID–19);
2. were not accounted for in the budget most recently approved as of March 27, 2020 (the date of enactment
of the CARES Act) for the State or government; and
3. were incurred during the period that begins on March 1, 2020, and ends on December 31, 2021.
Duplicate payments are neither necessary nor reasonable.
Federal regulation, 2 CFR 200.303, requires non-Federal entities to establish and maintain effective internal
control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the
Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal
award.
CAUSE
Internal controls did not prevent these payments from being issued.
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D - 8 | SCHEDULE OF FINDINGS AND QUESTIONED COSTS
State of North Dakota
Schedule of Findings and Questioned Costs
Fiscal Years Ended June 30, 2021 and 2022
EFFECT
The Department of Commerce is not in compliance with Federal regulations as the duplicate payments were not
an allowable use of Federal funds.
CONTEXT
The Department of Commerce utilized Coronavirus Relief Funds to provide approximately $81.7 million of net
grants beginning July 1, 2020, and ending December 31, 2021. We identified eight duplicate grant payments
totaling $174,422.48 out of $82,387,566 (6,139 payments) processed as one-time payments in the state's Peoplesoft
system general ledger. Where sampling was performed, the audit used a non-statistical sampling method.
IDENTIFICATION AS A REPEAT FINDING
Not a repeat finding.
RECOMMENDATION
We recommend the Department of Commerce enhance internal controls to ensure duplicate payments are not
made to recipients of Federal funds.
DEPARTMENT OF COMMERCE RESPONSE
The Department of Commerce agrees with this finding.
See “Management’s Response and Corrective Action” section of this report.
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D - 9 | SCHEDULE OF FINDINGS AND QUESTIONED COSTS
State of North Dakota
Schedule of Findings and Questioned Costs
Fiscal Years Ended June 30, 2021 and 2022
FINDING TYPE: Significant Deficiency - Other Noncompliance
Finding 2022-002
Federal Program: Coronavirus Relief Fund
ALN #: 21.019
Federal Award Number(s) and Year(s): SLT0013, SLT0079 (2020)
Federal Agency: U.S. DEPARTMENT OF THE TREASURY
Compliance Requirement: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Questioned Cost: $434,568
CONDITION
The 67th Legislative Assembly in 2021 Session Law, Senate Bill 2018, Section 8, appropriated $434,568 from the
Coronavirus Relief Fund to the Department of Commerce for the tourism transportation improvement grant
program for a grant to be provided to an organization dedicated to preserving and promoting a historic, tourism
destination North Dakota city. We reviewed supporting documentation that showed the organization used the
grant to defray the costs of adding a high-capacity elevator at an amphitheater. Such a capital improvement
project is not considered a necessary expenditure incurred due to the COVID-19 public health emergency. In
addition, the Department was unable to provide documentation the organization was impacted by the public
health emergency and eligible for the CRF funds. This $434,568 grant is considered the total known questioned
costs. This error was considered an isolated instance and was not projected to the sampled population.
CRITERIA
Per the Coronavirus Aid, Relief, and Economic Security (CARES) Act, Title VI, Sec. 601 (d), payments from the
Fund may only be used to cover costs that:
1. are necessary expenditures incurred due to the public health emergency with respect to the Coronavirus
Disease 2019 (COVID–19);
2. were not accounted for in the budget most recently approved as of March 27, 2020 (the date of enactment
of the CARES Act) for the State or government; and
3. were incurred during the period that begins on March 1, 2020, and ends on December 31, 2021.
The Federal Register dated January 15, 2021 (Vol. 86, No.10), states that if capital improvement projects are not
necessary expenditures incurred due to the COVID-19 public health emergency, then Fund payments may not
be used for such projects. However, payment for expenses associated with the provision of economic support
in connection with the COVID-19 public health emergency, such as expenditures related to the provision of
grants to small businesses to reimburse the costs of business interruption caused by required closures, would be
allowable. There was no documentation supporting any costs of business interruption.
In addition, the Federal Register states the prime recipient is responsible for determining the level and detail of
documentation needed from the subrecipient of small business assistance to satisfy the requirements of section
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D - 10 | SCHEDULE OF FINDINGS AND QUESTIONED COSTS
State of North Dakota
Schedule of Findings and Questioned Costs
Fiscal Years Ended June 30, 2021 and 2022
601 (d) of the Social Security Act, however, there would need to be some proof that the small business was
impacted by the public health emergency and was thus eligible for the CRF funds.
Federal regulation, 2 CFR 200.303, requires non-Federal entities to establish and maintain effective internal
control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the
Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal
award. The "Standards for Internal Control in the Federal Government" published by the United States
Government Accountability Office states that management obtains relevant data from reliable internal and
external sources in a timely manner based on the identified information requirements. (GAO-14-704G
para.13.04).
CAUSE
While the Department of Commerce complied with legislative intent by providing a grant to an organization
dedicated to preserving and promoting a historic, tourism destination North Dakota city, the Department did
not review available guidelines published by the U.S. Treasury Department for allowable costs under the
Coronavirus Relief Fund.
EFFECT
The Department of Commerce is not in compliance with Federal regulations. The funded capital improvement
project was not a necessary expenditure incurred due to the COVID-19 public health emergency.
CONTEXT
The Department of Commerce utilized Coronavirus Relief Funds to provide approximately $81.7 million in
grants beginning July 1, 2020, and ending December 31, 2021. This $434,568 grant was the only grant identified
at this location earmarked to a specific organization by the ND Legislative Assembly. The Department of
Commerce processed payments through the state's accounting system (Peoplesoft) accounts payable and general
ledger payment methods. The error was identified within the accounts payable payment population of
$9,274,447 (77 payments) where individually significant payments totaled $4,295,314 (2 payments) and sampled
payments totaled $4,973,554 (57 payments). The error was not projected within the sampled payments. Where
sampling was performed, the audit used a non-statistical sampling method.
IDENTIFICATION AS A REPEAT FINDING
Not a repeat finding.
RECOMMENDATION
We recommend the Department of Commerce:
A) Review available guidelines published by the U.S. Treasury Department for allowable costs under the
Coronavirus Relief Fund,
B) Obtain some proof that the organization was impacted by the public health emergency, and
C) Request support from the organization for allowable expenditures incurred during the period beginning
March 1, 2020, and ending on December 31, 2021, to offset the questioned costs; OR
D) Recoup the money from the organization and refund the Department of the Treasury.
DEPARTMENT OF COMMERCE RESPONSE
The Department of Commerce utilized the funds made available to it by the 67th Legislative Assembly to
accomplish the intent of said legislative body.
See “Management’s Response and Corrective Action” section of this report.
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D - 11 | SCHEDULE OF FINDINGS AND QUESTIONED COSTS
State of North Dakota
Schedule of Findings and Questioned Costs
Fiscal Years Ended June 30, 2021 and 2022
FINDING TYPE: Other Noncompliance
Finding 2022-003
Federal Program: Coronavirus Relief Fund
ALN #: 21.019
Federal Award Number(s) and Year(s): SLT0013, SLT0079 (2020)
Federal Agency: U.S. DEPARTMENT OF THE TREASURY
Compliance Requirement: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Questioned Cost: $4,880
CONDITION
The Department of Commerce awarded a $4,879.94 grant to an applicant based on the estimated costs listed in
the grant application. The Department subsequently requested proof of payment from the applicant and the
applicant did not respond. As a result, the Department has requested a full refund and turned the matter over
to the ND Attorney General's Office for collection. The amount of the grant award is considered the total known
questioned costs. This error, projected to the entire population, results in an additional possible error of
$690,025.74.
CRITERIA
Per the Coronavirus Aid, Relief, and Economic Security (CARES) Act, Title VI, Sec. 601 (d), payments from the
Fund may only be used to cover costs that:
1. are necessary expenditures incurred due to the public health emergency with respect to the Coronavirus
Disease 2019 (COVID–19);
2. were not accounted for in the budget most recently approved as of March 27, 2020 (the date of enactment
of the CARES Act) for the State or government; and
3. were incurred during the period that begins on March 1, 2020, and ends on December 31, 2021.
In addition, the Federal Register dated January 15, 2021, indicates the direct recipient of payments from the Fund
is ultimately responsible for subrecipient compliance on the use of payments from the Fund.
CAUSE
The Department of Commerce did perform application reviews before awarding funding and performed audits
of randomly selected businesses during the program period. However, the beneficiary has not cooperated with
the Department's requests.
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D - 12 | SCHEDULE OF FINDINGS AND QUESTIONED COSTS
State of North Dakota
Schedule of Findings and Questioned Costs
Fiscal Years Ended June 30, 2021 and 2022
EFFECT
The Department of Commerce is not in compliance with Federal regulations. Without proper support, there is
no way to determine if the beneficiary used the payment from the Fund on necessary expenditures incurred due
to the public health emergency with respect to COVID-19.
CONTEXT
The Department of Commerce utilized Coronavirus Relief Funds to provide approximately $81.7 million in
grants beginning July 1, 2020, and ending December 31, 2021. Where sampling was performed, the audit used a
non-statistical sampling method.
In a non-statistical sample of 40 of the 6,139 grant payments processed as one-time payments in the state's
Peoplesoft general ledger, we identified one business that was not cooperative with the Department's requests
for additional support and/or refund. Eight other beneficiaries selected for testing refunded the Department
upon request.
IDENTIFICATION AS A REPEAT FINDING
Not a repeat finding.
RECOMMENDATION
We recommend the Department of Commerce continue its efforts to:
A) Obtain support from the beneficiary for allowable expenditures under the Fund; or
B) Recoup the grant award from the beneficiary and refund the U.S. Department of the Treasury.
DEPARTMENT OF COMMERCE RESPONSE
The Department of Commerce agrees with this finding.
See “Management’s Response and Corrective Action” section of this report.
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D - 13 | SCHEDULE OF FINDINGS AND QUESTIONED COSTS
State of North Dakota
Schedule of Findings and Questioned Costs
Fiscal Years Ended June 30, 2021 and 2022
FINDING TYPE: Significant Deficiency - Other Noncompliance
Finding 2022-004
Federal Program: Low-Income Home Energy Assistance
ALN #: 93.568
Federal Award Number(s) and Year(s): 2001NDLIEA and 2001NDE5C3 (2020)
2101NDLIEA and 2101NDE5C6 (2021)
2201NDLIEA (2022)
Federal Agency: U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES
Administration for Children and Families
Compliance Requirement: Subrecipient Monitoring
Questioned Cost: $0
CONDITION
Department of Commerce did not complete a risk assessment for subawards to Community Action Agencies
and, therefore, risk assessments are not being used to determine the nature and extent of subrecipient
monitoring.
CRITERIA
Pass-through entities are required (45 CFR 75.352(b)) to evaluate each subrecipients risk of noncompliance with
Federal statutes, regulations, and the terms and conditions of the subaward for purposes of determining the
appropriate subrecipient monitoring described in paragraphs (d) and (e) of this section, which may include
consideration of such factors as:
(1) The subrecipients prior experience with the same or similar subawards;
(2) The results of previous audits including whether or not the subrecipient receives a Single Audit in
accordance with subpart F, and the extent to which the same or similar subaward has been audited as a
major program;
(3) Whether the subrecipient has new personnel or new or substantially changed systems; and
(4) The extent and results of HHS awarding agency monitoring (e.g., if the subrecipient also receives Federal
awards directly from an HHS awarding agency).
45 CFR 75.303 states that the non-Federal entity must establish and maintain effective internal control over the
Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in
compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.
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D - 14 | SCHEDULE OF FINDINGS AND QUESTIONED COSTS
State of North Dakota
Schedule of Findings and Questioned Costs
Fiscal Years Ended June 30, 2021 and 2022
CAUSE
The Department of Commerce did not complete risk assessments during the audit period due to COVID-19 as
the Department was unable to go on-site to assess the risk at each Community Action Agency.
EFFECT
Department of Commerce may be performing insufficient subrecipient monitoring of high-risk subrecipients.
CONTEXT
Payments to the 7 Community Action Agencies that received payment as subrecipients under the LIHEAP
program totaled $12,171,758 during fiscal years 2021 and 2022. The Department of Commerce did not complete
risk assessments during the audit period due to COVID-19 as the Department was unable to go on-site an assess
the risk at each Community Action Agency. The Department did continue to monitor the Community Action
Agencies through monitoring and ensuring that the Community Action Agencies received their Federal Single
Audits. Where sampling was performed, the audit used a non-statistical sampling method.
IDENTIFICATION AS A REPEAT FINDING
Not a repeat finding.
RECOMMENDATION
We recommend the Department of Commerce ensure subrecipient risk assessments are completed and used to
determine the nature and extent of subrecipient monitoring.
DEPARTMENT OF COMMERCE RESPONSE
The Department of Commerce agrees with this finding.
See “Management’s Response and Corrective Action” section of this report.
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D - 15 | SCHEDULE OF FINDINGS AND QUESTIONED COSTS
State of North Dakota
Schedule of Findings and Questioned Costs
Fiscal Years Ended June 30, 2021 and 2022
Department of Health
FINDING TYPE: Material Weakness - Material Noncompliance
Finding 2022-005
Federal Program: Coronavirus Relief Fund
ALN #: 21.019
Federal Award Number(s) and Year(s): SLT0013, SLT0079 (2020)
Federal Agency: U.S. DEPARTMENT OF THE TREASURY
Compliance Requirement: Subrecipient Monitoring
Questioned Cost: $0
CONDITION
The Department of Health did not ensure all required grant award information for Coronavirus Relief Funds
(CRF) was provided to subrecipients. In addition, the Department's internal controls were insufficient to ensure
that subrecipients received communication regarding the necessary items. Required information not
communicated included:
• Subrecipient's unique entity identifier,
• Federal Award Identification Number,
• Total amount of Federal funds obligated to the subrecipient by the pass-through entity including the
current financial obligation,
• Name of awarding agency,
• Assistance Listing Number; and,
• Indirect cost rate for Federal award including if the de minimis rate is charged.
CRITERIA
Federal regulation, 2 CFR 200.332(a), requires pass-through entities to communicate specific required
information to subrecipients.
Federal regulation, 2 CFR 200.303, requires non-Federal entities, in part, to establish and maintain effective
internal control over the Federal award that provides reasonable assurance that the non-Federal entity is
managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of
the Federal award.
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D - 16 | SCHEDULE OF FINDINGS AND QUESTIONED COSTS
State of North Dakota
Schedule of Findings and Questioned Costs
Fiscal Years Ended June 30, 2021 and 2022
CAUSE
The Department of Health did not utilize its traditional grant template agreement to extend CRF dollars to
ambulance, fire, school districts, and hospitals. Instead, the Department used a CARES Act Coronavirus Relief
Fund Eligibility Certification form which did not contain all required items.
EFFECT
These required communications are intended to help subrecipients meet all their reporting requirements and to
meet all award terms. Subrecipients subject to Single Audits also need this information for their audits.
CONTEXT
The Department of Health utilized its traditional grant template agreement for $31.7 million in grants provided
to 28 local public health units which included the best information available to describe the Federal award and
subaward. However, the Department did not utilize its traditional grant template agreement to extend up to
$29.8 million of CRF dollars to 121 other entities, including ambulance, fire, and school districts and hospitals.
Where sampling was performed, the audit used a non-statistical sampling method.
IDENTIFICATION AS A REPEAT FINDING
Not a repeat finding.
RECOMMENDATION
We recommend the Department of Health:
A) Communicate all required information of 2 CFR 200.332(a) to subrecipients.
B) Develop procedures to ensure that all Coronavirus Relief Fund award information is communicated to
subrecipients.
DEPARTMENT OF HEALTH RESPONSE
The Public Health Division of the Department of Health and Human Services (formerly Department of Health)
agrees with the recommendation.
See “Management’s Response and Corrective Action” section of this report.
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D - 17 | SCHEDULE OF FINDINGS AND QUESTIONED COSTS
State of North Dakota
Schedule of Findings and Questioned Costs
Fiscal Years Ended June 30, 2021 and 2022
FINDING TYPE: Significant Deficiency - Material Noncompliance
Finding 2022-006
Federal Program: Coronavirus Relief Fund
ALN #: 21.019
Federal Award Number(s) and Year(s): SLT0013, SLT0079 (2020)
Federal Agency: U.S. DEPARTMENT OF THE TREASURY
Compliance Requirement: Subrecipient Monitoring
Questioned Cost: $0
CONDITION
The Department of Health did not evaluate each subrecipient's risk of noncompliance.
CRITERIA
Federal regulation, 2 CFR 200.303, requires non-Federal entities, in part, to establish and maintain effective
internal control over the Federal award that provides reasonable assurance that the non-Federal entity is
managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of
the Federal award.
Per 2 CFR 200.332, all pass-through entities must evaluate each subrecipient’s risk of noncompliance with Federal
statutes, regulations, and the terms and conditions of the subaward for purposes of determining the appropriate
subrecipient monitoring. All pass-through entities must monitor the activities of the subrecipient as necessary to
ensure that the subaward is used for authorized purposes, in compliance with Federal statutes, regulations, and
the terms and conditions of the subaward, and that subaward performance goals are achieved.
Per 2 CFR 200.332(d)(2), pass through entities are required to ensure that the subrecipient takes timely and
appropriate action on all deficiencies pertaining to the Federal award provided to the subrecipient from the pass-
through entity detected through audits, on-site reviews, and written confirmation from the subrecipient,
highlighting the status of actions planned or taken to address Single Audit findings related to the particular
subaward.
CAUSE
The Department of Health primarily relied on risk assessments previously conducted for entities that had
entered into other traditional grant agreements with the agency. Risk assessments were not conducted on all
entities that only received CRF dollars and had not entered into other traditional grant agreements.
The Department of Health indicated that prior to COVID-19, all subrecipients were subjected to sampling for a
desk review. However, during COVID-19, the Department focused monitoring efforts on the 28 local public
health units and pulled one random month to review expenditures being charged.
II!
D - 18 | SCHEDULE OF FINDINGS AND QUESTIONED COSTS
State of North Dakota
Schedule of Findings and Questioned Costs
Fiscal Years Ended June 30, 2021 and 2022
EFFECT
Monitoring activities conducted during our audit period were not determined based on subrecipient risk of
noncompliance.
CONTEXT
The Department of Health provided $61.5M of CRF dollars to 149 subrecipients as follows:
• $31.7M to 28 local public health units
• $25M to 7 hospitals and related organizations
• $4.8M to 114 other entities, primarily ambulance districts
We tested 15 of the 149 subrecipients (13 randomly selected and 2 individually significant items). Based on our
testing and information provided by the Department of Health, we identified the following:
• Department of Health performed adequate during the award monitoring on 6 of the 15 subrecipients
selected.
• Department of Health monitored 4 subrecipients not required to have a Single Audit. Six subrecipients
selected had Single Audits while the remaining five subrecipients, which received less than $100,000 in
CRF funding, were not monitored nor had a Single Audit.
• Department of Health did not conduct risk assessments on 4 of the 15 subrecipients selected, mostly
ambulance districts that only received CRF dollars.
The Department of Health acknowledged subjecting the 28 local public health units to subrecipient monitoring
sampling. The Department tested $919,816 out of $61,521,414 of CRF payments to subrecipients or 1.5%. In
addition, we noted the Department had assigned a risk level to the local public health units and hospitals selected
for testing, as well as 53 ambulance districts.
Lastly, the subrecipients (local public health units, hospitals, and ambulance districts) were known to be
impacted by the COVID-19 pandemic, which could make such entities low risk for noncompliance.
Where sampling was performed, the audit used a non-statistical sampling method.
IDENTIFICATION AS A REPEAT FINDING
Not a repeat finding.
RECOMMENDATION
We recommend the Department of Health conduct during-the-award monitoring activities as required for pass-
through entities in accordance with 2 CFR 200.332.
DEPARTMENT OF HEALTH RESPONSE
The Public Health Division of the Department of Health and Human Services (formerly Department of Health)
agrees with the recommendation.
See “Management’s Response and Corrective Action” section of this report.
II!
D - 19 | SCHEDULE OF FINDINGS AND QUESTIONED COSTS
State of North Dakota
Schedule of Findings and Questioned Costs
Fiscal Years Ended June 30, 2021 and 2022
FINDING TYPE: Significant Deficiency - Other Noncompliance
Finding 2022-007
Federal Program: WIC Special Supplemental Nutrition Program for
Women, Infants, and Children; WIC Grants to States
(WGS); Coronavirus Relief Fund; Public Health
Emergency Preparedness; Project Grants and
Cooperative Agreements for Tuberculosis Control
Programs; Cooperative Agreements to States/Territories
for the Coordination and Development of Primary Care
Offices; Family Planning Services; Immunization
Cooperative Agreements; Improving the Health of
Americans through Prevention and Management of
Diabetes and Heart Disease and Stroke; Cancer
Prevention and Control Programs for State, Territorial
and Tribal Organizations; HIV Care Formula Grants; and
Preventive Health and Health Services Block Grant
ALN #: 10.557, 10.578, 21.019, 93.069, 93.116, 93.130, 93.217,
93.268, 93.426, 93.898, 93.917, 93.991
Federal Award Number(s) and Year(s): 3ND807W5003 (2017 and 2018)
3ND707W1006 (2019 and 2020)
WIEBT-18-ND-1 (2018)
SLT0013 and SLT0079 (2020)
NU90TP922054 (2019)
NU52PS910216 (2020)
U68HP11455 (2019)
FPHPA6472A (2020 and 2021)
NH23IP922623 (2019)
NU58DP006547 (2018)
NU58DP006282 (2017)
X07HA00043 (2019 and 2020)
1NB010T009199 (2018)
Federal Agency: U.S. DEPARTMENT OF AGRICULTURE
U.S. DEPARTMENT OF TREASURY
U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES
U.S. DEPARTMENT OF HOMELAND SECURITY
Compliance Requirement: Subrecipient Monitoring
Questioned Cost: $0
II!
D - 20 | SCHEDULE OF FINDINGS AND QUESTIONED COSTS
State of North Dakota
Schedule of Findings and Questioned Costs
Fiscal Years Ended June 30, 2021 and 2022
CONDITION
The Health Department did not receive audit reports for all subrecipients that received greater than $750,000 or
verify that all subrecipients receiving less than $750,000 from the Health Department were not subject to
requirements under 2 CFR 200 Subpart F. One subrecipient received over $980,000 and the Health Department
did not receive an audit report from this entity. There were 6 additional subrecipients that received less than
$750,000 but there were no verifications to ensure additional Federal funds weren't received from another source.
Any of these entities that received greater than $750,000 in Federal funds from all sources would be required to
receive an audit under 2 CFR 200 Subpart F.
CRITERIA
2 CFR 200.332(f) states that a pass-through entity must verify that every subrecipient is audited as required by 2
CFR 200 Subpart F.
CAUSE
The tracking spreadsheet for subrecipient audit reports is not being used to verify that all subrecipients received
an audit or a certification that an audit is not required.
EFFECT
The Health Department is not meeting the requirements of a pass through entity required by 2 CFR 200 Subpart
F.
CONTEXT
There were 27 subrecipients that received Federal funds from the Health Department which were subject to
monitoring during our audit period. Where sampling was performed, the audit used a non-statistical sampling
method.
IDENTIFICATION AS A REPEAT FINDING
Not a repeat finding.
RECOMMENDATION
We recommend the Health Department ensure all subrecipients obtain audits or a certification that an audit is
not required in accordance with 2 CFR 200 Subpart F.
DEPARTMENT OF HEALTH RESPONSE
The Public Health Division of the Department of Health and Human Services (formerly the Department of
Health) agrees with this recommendation.
See “Management’s Response and Corrective Action” section of this report.
II!
D - 21 | SCHEDULE OF FINDINGS AND QUESTIONED COSTS
State of North Dakota
Schedule of Findings and Questioned Costs
Fiscal Years Ended June 30, 2021 and 2022
Department of Human Services
FINDING TYPE: Significant Deficiency - Other Noncompliance
Finding 2022-008
Federal Program: Medicaid Cluster
ALN #: 93.777, 93.778
Federal Award Number(s) and Year(s): 2005ND5001, 2005ND5ADM, 2005ND5MAP (2020)
2105ND5001, 2105ND5MAP, 2105ND5ADM (2021)
2205ND5MAP, 2205ND5ADM (2022)
Federal Agency: U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES
Centers for Medicare and Medicaid Services
Compliance Requirement: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Questioned Cost: $6,622
CONDITION
Medicaid providers did not submit proper documentation to support the services billed in 12 of 456 claims tested
by the auditors. This resulted in improper payments of $6,622. When projected against the entire population,
the additional likely Federal questioned costs total $17,735,959.
CRITERIA
45 CFR 75.303 states that the non-Federal entity must establish and maintain effective internal control over the
Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in
compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.
42 CFR 431.960 (c) (1) states a medical review error is an error resulting in an overpayment or underpayment
that is determined from a review of the provider's medical record or other documentation supporting the
service(s) claimed, Code of Federal Regulations that are applicable to conditions of payment, the State's written
policies, and a comparison between the documentation and written policies and the information presented on
the claim resulting in Federal and/or State improper payments.
42 CFR 431.960 (c) (3) states medical review errors include, but are not limited to, the following: (i) Lack of
documentation, (ii) Insufficient documentation, and (iii) procedure coding errors.
CAUSE
Medicaid providers did not submit proper documentation to support Medicaid claims.
EFFECT
Unallowable or inaccurate payments were made to providers who later did not submit proper documentation
when selected for audit.
II!
D - 22 | SCHEDULE OF FINDINGS AND QUESTIONED COSTS
State of North Dakota
Schedule of Findings and Questioned Costs
Fiscal Years Ended June 30, 2021 and 2022
CONTEXT
There were 10,698,524 Medicaid claims that occurred during our audit period of July 1, 2020, through June 30,
2022. The Federal Medical Assistance Percentages were used to calculate the Federal portion of the projected
likely questioned costs. Where sampling was performed, the audit used a non-statistical sampling method.
The Department provided the Centers for Medicare and Medicaid Services Notification of Improper Payment
Rates for North Dakota dated 11/15/22. The target rate for fee-for-service payment errors was 14.88% with an
estimated rate of 3.04% based on 387 sampled claims identified through the Payment Error Rate Measurement
Program (PERM). The error rate of the claims audited by the ND State Auditor’s Office is 2.63% which is below
this threshold.
IDENTIFICATION AS A REPEAT FINDING
Finding 2020-005 was reported in the immediate prior year. The prior audit finding was reported as
implemented on the summary schedule of prior audit findings. This materially misrepresents the status of the
finding.
RECOMMENDATION
We recommend the Department of Human Services develop a corrective action plan to address the errors
identified in the audit and recover payments made on unsupported claims.
DEPARTMENT OF HUMAN SERVICES RESPONSE
The Department agrees to recover payments made on unsupported claims.
See “Management’s Response and Corrective Action” section of this report.
II!
D - 23 | SCHEDULE OF FINDINGS AND QUESTIONED COSTS
State of North Dakota
Schedule of Findings and Questioned Costs
Fiscal Years Ended June 30, 2021 and 2022
FINDING TYPE: Significant Deficiency - Other Noncompliance
Finding 2022-009
Federal Program: Medicaid Cluster
ALN #: 93.777, 93.778
Federal Award Number(s) and Year(s): 2005ND5001, 2005ND5ADM, 2005ND5MAP (2020)
2105ND5001, 2105ND5MAP, 2105ND5ADM (2021)
2205ND5MAP, 2205ND5ADM (2022)
Federal Agency: U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES
Centers for Medicare and Medicaid Services
Compliance Requirement: Special Tests
Questioned Cost: $0
CONDITION
The Department of Human Services has not completed a risk analysis and security review of the Medicaid
Management Information System (MMIS) since 2019.
CRITERIA
45 CFR 95.621(f)(3) states that state agencies shall review the Automatic Data Processing (ADP) system security
of installations involved in the administration of Health and Human Services (HHS) programs on a biennial
basis.
45 CFR 95.621(f)(6) states that the state agency shall maintain reports of their biennial ADP system security
reviews, together with pertinent supporting documentation, for HHS on-site review.
45 CFR 75.303 states that the non-Federal entity must establish and maintain effective internal control over the
Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in
compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.
CAUSE
A risk analysis and security review was not completed in 2020 and 2021 due to resources being dedicated to the
developing of new software. This new software will automate many of the processes surrounding the risk
analysis and security review as well as user access reviews and will save personnel time.
EFFECT
The risk analysis has not been completed regularly and there is the possibility the security over different areas
of the system can become compromised bringing into question the validity of the data contained within the
system.
II!
D - 24 | SCHEDULE OF FINDINGS AND QUESTIONED COSTS
State of North Dakota
Schedule of Findings and Questioned Costs
Fiscal Years Ended June 30, 2021 and 2022
CONTEXT
There were $2,496,097,225 of Medicaid payments that were processed in the MMIS and eligibility systems during
our audit period of July 1, 2020, through June 30, 2022. Where sampling was performed, the audit used a non-
statistical sampling method.
IDENTIFICATION AS A REPEAT FINDING
Not a repeat finding.
RECOMMENDATION
We recommend the Department of Human Services complete a risk analysis and security review of MMIS
biennially.
DEPARTMENT OF HUMAN SERVICES RESPONSE
The Department agrees with the recommendation.
See “Management’s Response and Corrective Action” section of this report.
II!
D - 25 | SCHEDULE OF FINDINGS AND QUESTIONED COSTS
State of North Dakota
Schedule of Findings and Questioned Costs
Fiscal Years Ended June 30, 2021 and 2022
FINDING TYPE: Significant Deficiency - Other Noncompliance
Finding 2022-010
Federal Program: Medicaid Cluster
ALN #: 93.777, 93.778
Federal Award Number(s) and Year(s): 2005ND5001, 2005ND5ADM, 2005ND5MAP (2020)
2105ND5001, 2105ND5MAP, 2105ND5ADM (2021)
2205ND5MAP, 2205ND5ADM (2022)
Federal Agency: U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES
Centers for Medicare and Medicaid Services
Compliance Requirement: Special Tests
Questioned Cost: $0
CONDITION
The medical loss ratio report for reporting calendar year 2020 did not contain the minimum Federal regulation
required elements. DHS did not maintain the required attestation statement to address accuracy for reporting
year 2020. As of March 2, 2023, the medical loss ratio report for reporting year 2021, which was due in November
2022, has not been finalized as outlined in the Sanford Health Plan contract. The contract required completion
prior to 11 months following the applicable MLR reporting year or a mutually agreed upon alternative date.
CRITERIA
Effective January 1, 2020, Sanford Health Plan Contract states, prior to 11 months following the applicable MLR
reporting year or a mutually agreed upon alternative date, STATE shall finalize the MLR (Medical Loss Ratio)
reporting year with any balance due to STATE as required in paragraph (G) of this section within 60 days.
42 CFR 438.8 (n) MCOs, PIHPs, and PAHPs must attest to the accuracy of the calculation of the MLR in
accordance with requirements of this section when submitting the report required under paragraph (k) of this
section.
45 CFR 75.303 states that the non-Federal entity must establish and maintain effective internal control over the
Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in
compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.
CAUSE
The attestation statement to address accuracy was not provided to the auditor. The Department indicated the
statement was obtained by an employee no longer with the Department and it was not shared with other team
members.
The Medical Loss Ratio report for reporting year 2021 was not finalized as outlined in the Sanford Health Plan
Contract, "Prior to 11 months following the applicable MLR reporting year or a mutually agreed upon alternative
date, STATE shall finalize the MLR reporting year with any balance due to STATE as required in paragraph (G)
II!
D - 26 | SCHEDULE OF FINDINGS AND QUESTIONED COSTS
State of North Dakota
Schedule of Findings and Questioned Costs
Fiscal Years Ended June 30, 2021 and 2022
of this section within 60 days". This was due to a large reconciliation taking longer than normal to complete. A
mutually agreed upon alternative date was not determined due to research needing to be done on both sides,
sometimes not knowing how long it would take.
EFFECT
Absent the inclusion of all required medical loss ratio information, the Department cannot demonstrate
compliance with Federal regulations.
CONTEXT
During our audit period of July 1, 2020, through June 30, 2022, the Department of Human Services contracted
with one MCO health plan that was subject to MLR Federal reporting requirements. Where sampling was
performed, the audit used a non-statistical sampling method.
IDENTIFICATION AS A REPEAT FINDING
Not a repeat finding.
RECOMMENDATION
We recommend the Department of Human Services ensures the medical loss ratio report is finalized as outlined
in the contract and all required documentation is properly maintained.
DEPARTMENT OF HUMAN SERVICES RESPONSE
The Department agrees with the finding.
See “Management’s Response and Corrective Action” section of this report.
II!
D - 27 | SCHEDULE OF FINDINGS AND QUESTIONED COSTS
State of North Dakota
Schedule of Findings and Questioned Costs
Fiscal Years Ended June 30, 2021 and 2022
FINDING TYPE: Significant Deficiency
Finding 2022-011
Federal Program: Medicaid Cluster
ALN #: 93.777, 93.778
Federal Award Number(s) and Year(s): 2005ND5001, 2005ND5ADM, 2005ND5MAP (2020)
2105ND5001, 2105ND5MAP, 2105ND5ADM (2021)
2205ND5MAP, 2205ND5ADM (2022)
Federal Agency: U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES
Centers for Medicare and Medicaid Services
Compliance Requirement: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Questioned Cost: $0
CONDITION
The Department of Human Services did not complete an access review of the Medicaid Management Information
System (MMIS) fee schedule for 2020 or 2021. The Department also did not complete a security review of all
major Medicaid information systems for 2021 or 2022.
CRITERIA
Standards for Internal Control in the Federal Government requires management designs other control activities
to promptly update access rights when employees change job functions or leave the entity. Management also
designs control activities for access rights when different information technology elements are connected to each
other. (GAO-14-704G para 11.14).
45 CFR 75.303 states that the non-Federal entity must establish and maintain effective internal control over the
Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in
compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.
CAUSE
The MMIS fee schedule access review was not completed in 2020 and 2021 and review of access rights for the
major Medicaid information systems was not completed in 2021 and 2022 due to resources being dedicated to
the developing of new software. The new software being developed may automate many of the processes
surrounding the risk analysis and security review as well as user access reviews.
EFFECT
There is a risk that employees whose job duties have changed still have access to confidential information.
II!
D - 28 | SCHEDULE OF FINDINGS AND QUESTIONED COSTS
State of North Dakota
Schedule of Findings and Questioned Costs
Fiscal Years Ended June 30, 2021 and 2022
CONTEXT
There were $2,496,097,225 of Medicaid payments that were processed in the MMIS and eligibility systems during
our audit period of July 1, 2020, through June 30, 2022. Where sampling was performed, the audit used a non-
statistical sampling method.
IDENTIFICATION AS A REPEAT FINDING
Not a repeat finding.
RECOMMENDATION
We recommend the Department of Human Services review access rights to the Medicaid Management
Information System (MMIS) fee schedule and all major Medicaid information systems on a regular basis.
DEPARTMENT OF HUMAN SERVICES RESPONSE
The Department agrees with the recommendations.
See “Management’s Response and Corrective Action” section of this report.
II!
D - 29 | SCHEDULE OF FINDINGS AND QUESTIONED COSTS
State of North Dakota
Schedule of Findings and Questioned Costs
Fiscal Years Ended June 30, 2021 and 2022
FINDING TYPE: Significant Deficiency - Other Noncompliance
Finding 2022-012
Federal Program: CCDF Cluster
ALN #: 93.575, 93.596
Federal Award Number(s) and Year(s): 2001NDCCDF, 2001NDCCC3 (2020)
2101NDCDC6, 2101NDCCC5, 2101NDCSC6,
2101NDCCDF (2021)
2201NDCCDD (2022)
Federal Agency: U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES
Administration for Children and Families
Compliance Requirement: Special Tests
Questioned Cost: $0
CONDITION
The Department of Human Services is not properly monitoring corrective orders issued to child care providers
and performing re-inspections of identified deficiencies within specified time frames. 5 of 586 corrective orders
issued during our audit period did not identify a date the orders were corrected. 187 of 586 (32%) corrective
orders were not re-inspected within the 24-hour, 20-day, or 60-day time frame allowed for correction. 8 of 586
(1%) correction orders indicated correction before the violation date which potentially could mean inaccurate
dates were being tracked.
CRITERIA
North Dakota Century Code (NDCC) section 50-11.1-07.2 requires that the Department or the Department's
authorized agency issue a correction order whenever it is determined upon inspection that a program or
premises is not in compliance with this chapter or rules adopted under this chapter.
NDCC section 50-11.1-07.3 requires the Department or the Department's authorized agency shall re-inspect an
early childhood program issued a correction order under NDCC section 50-11.1-07.2, at the end of the period
allowed for correction.
45 CFR 98.41 requires that lead agencies must certify that procedures are in effect to ensure that providers serving
children who receive subsidies comply with all applicable health and safety requirements.
45 CFR 75.303 states that the non-Federal entity must establish and maintain effective internal control over the
Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in
compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.
II!
D - 30 | SCHEDULE OF FINDINGS AND QUESTIONED COSTS
State of North Dakota
Schedule of Findings and Questioned Costs
Fiscal Years Ended June 30, 2021 and 2022
CAUSE
The Department's procedures for monitoring the resolution of corrective orders is ineffective. Due to employee
turnover and the lack of guidance, corrective orders and dates are not consistently documented on the tracking
sheet.
EFFECT
Child care providers are operating without proper follow-up of corrective orders potentially jeopardizing the
health and safety of children.
CONTEXT
During fiscal years 2021 and 2022, there were 1,170 licensed providers in North Dakota receiving payments from
the Child Care Assistance program.
The following list is the number of corrective orders issued by calendar year:
2022 - 152 (through July)
2021 - 291
2020 - 143 (July through December)
Where sampling was performed, the audit used a non-statistical sampling method.
IDENTIFICATION AS A REPEAT FINDING
Finding 2020-011 was reported in the immediate prior year. Findings 2018-013 and 2016-026 were made in
previous years.
RECOMMENDATION
We recommend the Department of Human Service improve procedures to ensure child care correction orders
are resolved before the end of each allowed correction period with accurate tracking of dates.
DEPARTMENT OF HUMAN SERVICES RESPONSE
The Department of Health and Human Service agrees with this recommendation.
See “Management’s Response and Corrective Action” section of this report.
II!
D - 31 | SCHEDULE OF FINDINGS AND QUESTIONED COSTS
State of North Dakota
Schedule of Findings and Questioned Costs
Fiscal Years Ended June 30, 2021 and 2022
FINDING TYPE: Significant Deficiency - Other Noncompliance
Finding 2022-013
Federal Program: CCDF Cluster
ALN #: 93.575, 93.596
Federal Award Number(s) and Year(s): 2001NDCCDF, 2001NDCCC3 (2020)
2101NDCDC6, 2101NDCCC5, 2101NDCSC6,
2101NDCCDF (2021)
2201NDCCDD (2022)
Federal Agency: U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES
Administration for Children and Families
Compliance Requirement: Special Tests
Questioned Cost: $0
CONDITION
The Department of Human Services is not performing annual unannounced inspections of child care providers
in operation. An annual unannounced inspection was not completed on 9 of 71 providers that were tested.
CRITERIA
45 CFR 98.42(b)(2)(B) requires that not less than annually, an unannounced inspection for compliance with all
child care licensing standards, which shall include an inspection for compliance with health and safety and fire
standards, shall be completed.
Department policy 620-01-116 states, the authorized agent is required to perform an unannounced review at least
annually for each licensed or self-declared child care provider.
45 CFR 75.303 states that the non-Federal entity must establish and maintain effective internal control over the
Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in
compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.
CAUSE
The Department's procedures for ensuring unannounced visits are performed annually is ineffective.
EFFECT
Child care providers are operating child care facilities without proper monitoring of whether health and safety
conditions have been met.
CONTEXT
During fiscal years 2021 and 2022 there were 1,871 providers from the Child Care Assistance program. The 12.7%
error rate applied to the population would result in an estimated 237 providers not receiving unannounced
II!
D - 32 | SCHEDULE OF FINDINGS AND QUESTIONED COSTS
State of North Dakota
Schedule of Findings and Questioned Costs
Fiscal Years Ended June 30, 2021 and 2022
visits. Errors were found within group, center, and self-declared providers. Where sampling was performed,
the audit used a non-statistical sampling method.
IDENTIFICATION AS A REPEAT FINDING
Finding 2020-015 was reported in the immediate prior year. Findings 2018-017 and 2016-027 were made in
previous years.
RECOMMENDATION
We recommend the Department of Human Services develop corrective action and perform annual unannounced
inspections of child care providers in operation in accordance with 45 CFR 98.42(b)(2)(B) and Department policy.
DEPARTMENT OF HUMAN SERVICES RESPONSE
The Department agrees with the recommendation.
See “Management’s Response and Corrective Action” section of this report.
II!
D - 33 | SCHEDULE OF FINDINGS AND QUESTIONED COSTS
State of North Dakota
Schedule of Findings and Questioned Costs
Fiscal Years Ended June 30, 2021 and 2022
FINDING TYPE: Significant Deficiency - Other Noncompliance
Finding 2022-014
Federal Program: Low-Income Home Energy Assistance
ALN #: 93.568
Federal Award Number(s) and Year(s): 2001NDLIEA, 2001NDE5C3 (2020)
2101NDLIEA, 2101NDE5C6 (2021)
2201NDLIEA (2022)
Federal Agency: U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES
Administration for Children and Families
Compliance Requirement: Reporting
Questioned Cost: $0
CONDITION
The Department of Human Services (DHS) is incorrectly identifying the ND Department of Commerce
(Commerce) as a subrecipient for reporting purposes. DHS entered into $8,900,000 worth of subcontracts for the
audit period 7/1/20-6/30/22. $8,000,000 was contracted with the Department of Commerce (4 contracts), who then
subawarded 27 contracts worth $7,890,001 to 7 different Community Action Agencies. The other $900,000 was
correctly subawarded by DHS through 2 contracts to Community Options for outreach services.
DHS entered into contracts with Commerce, which Commerce then subawarded to Community Action Agencies
for Weatherization and Emergency Furnace programs under the Low-Income Home Energy Assistance Program
(LIHEAP). DHS reported the 4 contracts with Commerce for FFATA. All 27 contracts with the Community
Action Agencies by Commerce were not correctly identified as subawards for FFATA reporting. Because of this,
the FFATA reporting does not accurately show the subawards of the state. In addition, by incorrectly reporting
the Department of Commerce as a subrecipient, DHS overstated the total amount subawarded by $109,999 as
the Department of Commerce used this amount for administrative expenses.
Transactions Subaward not Report not timely Subaward amount Subaward missing
Tested reported incorrect key elements
33 contracts 27 0 27 0
Dollar Amount of Subaward not Report not timely Subaward amount Subaward missing
Tested Transactions reported incorrect key elements
$8,900,000 $7,890,001 $0 $109,999 $0
CRITERIA
Non-federal entities are required to submit FFATA reporting according to 45 CFR 75.300(b). Per Part 3 of the
Compliance Supplement, Subrecipient Monitoring section, "Transfers of Federal awards to another component
of the same auditee under 2 CFR Part 200, Subpart F, do not constitute a subrecipient or contractor relationship".
II!
D - 34 | SCHEDULE OF FINDINGS AND QUESTIONED COSTS
State of North Dakota
Schedule of Findings and Questioned Costs
Fiscal Years Ended June 30, 2021 and 2022
The ND Department of Commerce, receiving Federal funds from the ND Department of Human Services to
subaward to the Community Action Agencies, is a pass-through entity according to the following definitions.
• 45 CFR 75.2 Pass-through Entity means a non-Federal entity that provides a subaward to a subrecipient
to carry out part of a Federal program.
• 45 CFR 75.2 Subrecipient means an entity, usually but not limited to non-Federal entities, that receives
a subaward from a pass-through entity to carry out part of a Federal award; but does not include an
individual that is a beneficiary of such award. A subrecipient may also be a recipient of other Federal
awards directly from a Federal awarding agency.
• 45 CFR 75.2 Subaward means an award provided by a pass-through entity to a subrecipient for the
subrecipient to carry out part of a Federal award received by the pass-through entity. It does not include
payments to a contractor or payments to an individual that is a beneficiary of a Federal program. A
subaward may be provided through any form of legal agreement, including an agreement that the pass-
through entity considers a contract.
45 CFR 75.303 states that the non-Federal entity must establish and maintain effective internal control over the
Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in
compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.
CAUSE
DHS did not properly distinguish another state agency (Commerce) as a pass-through entity in subrecipient
tracking methods and failed to identify the subawards to Community Action Agencies.
EFFECT
DHS incorrectly identified funds passed through to Commerce as a subrecipient relationship and reported
subawards paid to Commerce in FFATA reporting. Subawards that the ND has with Community Action
Agencies were not reported in the Federal Funds Accountability and Transparency Act (FFATA) reporting. In
doing so, DHS and Commerce did not report 27 subawards to Community Action Agencies. Since DHS did
report subaward amounts with Commerce, the net error amount is $109,999 for the audit period 7/1/20 - 6/30/22.
CONTEXT
The North Dakota Department of Human Services administers the LIHEAP program and contracts with the
Department of Commerce to administer the Weatherization and Emergency Furnace programs under the
LIHEAP program. Commerce entered into 27 contracts between 7 Community Action Agencies for a total
amount of $7,890,001 during the audit period 7/1/20-6/30/22. The Community Action Agencies were not
identified as the recipients of the subawards for LIHEAP. This resulted in a qualitative reporting error and a net
reporting amount error of $109,999. Where sampling was performed, the audit used a non-statistical sampling
method.
IDENTIFICATION AS A REPEAT FINDING
Not a repeat finding.
RECOMMENDATION
We recommend the Department of Human Services coordinate with the Department of Commerce to properly
report subawards of the state under the LIHEAP program for FFATA reporting.
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D - 35 | SCHEDULE OF FINDINGS AND QUESTIONED COSTS
State of North Dakota
Schedule of Findings and Questioned Costs
Fiscal Years Ended June 30, 2021 and 2022
DEPARTMENT OF HUMAN SERVICES RESPONSE
The Department agrees with the recommendation.
See “Management’s Response and Corrective Action” section of this report.
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D - 36 | SCHEDULE OF FINDINGS AND QUESTIONED COSTS
State of North Dakota
Schedule of Findings and Questioned Costs
Fiscal Years Ended June 30, 2021 and 2022
FINDING TYPE: Significant Deficiency - Other Noncompliance
Finding 2022-015
Federal Program: Low-Income Home Energy Assistance
ALN #: 93.568
Federal Award Number(s) and Year(s): 2001NDLIEA, 2001NDE5C3 (2020)
2101NDLIEA, 2101NDE5C6 (2021)
2201NDLIEA (2022)
Federal Agency: U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES
Administration for Children and Families
Compliance Requirement: Eligibility
Questioned Cost: $749
CONDITION
We identified an individual receiving LIHEAP benefits when they were living at one of their parents' houses
rent-free. There was no rental contract on file or adequate documentation to allow this individual to receive
LIHEAP benefits. We identified a known error of $749.37. When projected against the population, the remaining
likely projected error is $302,293.17.
CRITERIA
45 CFR 75.303 states that the non-Federal entity must establish and maintain effective internal control over the
Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in
compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.
DHS LIHEAP policy 415-20-10-35, "Households that receive rent-free housing including fuel as
a required condition of part of an employment agreement, or as a gift, or through legal action
(separation/divorce), are NOT vulnerable to the rising cost of heat and are therefore not eligible for heating
assistance from LIHEAP."
CAUSE
County eligibility workers did not obtain enough documentation to confirm that the case was in compliance with
DHS LIHEAP policy 415-20-10-35.
EFFECT
Improper overpayment of LIHEAP benefits.
CONTEXT
During state fiscal years, approximately 189,548 payments, totaling $34 million, were processed through the
Department of Human Services' Legacy and SPACES eligibility systems. From the SPACES system there were
88,917 payments totaling $15.5 million and from the LEGACY system there were 100,631 payments totaling $18.4
million. The State Auditor's office performed a test of 80 payments, 40 from LEGACY and 40 from SPACES. The
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D - 37 | SCHEDULE OF FINDINGS AND QUESTIONED COSTS
State of North Dakota
Schedule of Findings and Questioned Costs
Fiscal Years Ended June 30, 2021 and 2022
SPACES sample of payments was stratified with 66,548 payments under $200 (13 tested); 21,606 payments from
$200-$999 (tested 24); and 763 payments with amount over $1,000 (tested 3). The error was identified in eligibility
testing of payment records from the SPACES system which were approximately $15.5 million, and projected
within stratified payments individually less than $200 ($5.28 million, 66,548 payments). Where sampling was
performed, the audit used a non-statistical sampling method.
IDENTIFICATION AS A REPEAT FINDING
Not a repeat finding.
RECOMMENDATION
We recommend the Department of Human Services ensure adequate rental documentation is on file and proper
eligibility determinations of the Low-Income Home Energy Assistance Program (LIHEAP) are made.
DEPARTMENT OF HUMAN SERVICES RESPONSE
The Department agrees with the recommendation.
See “Management’s Response and Corrective Action” section of this report.
II!
D - 38 | SCHEDULE OF FINDINGS AND QUESTIONED COSTS
State of North Dakota
Schedule of Findings and Questioned Costs
Fiscal Years Ended June 30, 2021 and 2022
FINDING TYPE: Significant Deficiency - Other Noncompliance
Finding 2022-016
Federal Program: Low-Income Heating Energy Assistance
ALN #: 93.568
Federal Award Number(s) and Year(s): 2001NDLIEA, 2001NDE5C3 (2020)
2101NDLIEA, 2101NDE5C6 (2021)
2201NDLIEA (2022)
Federal Agency: U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES
Administration for Children and Families
Compliance Requirement: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Questioned Cost: $1,943
CONDITION
The Department of Human Services (DHS) did not prevent duplicate LIHEAP benefit payments. Potential
duplicate payments made during the audit period were identified by analyzing cases with combinations of the
same case number (SPACES system) or Social Security Number (SSN) (Legacy system), Fuel Type, Benefit
Month, Provider, and Amount. In addition, duplicate SSNs were analyzed to identify individuals in more than
one case meaning that individuals would be counted in the number of persons in more than one household for
calculating LIHEAP benefit payments. The duplicate payment test identified a known duplicate payments error
of $1,415 and, projected to the population, a remaining likely questioned cost of $181,183. The duplicate SSN test
identified a known overpayment of $528 and, projected to the population, a remaining likely questioned cost of
$2,961. There was a 35% (7 of 20 tested) error rate in duplicate payments and a 90% (18 of 20 tested) error rate in
duplicate SSNs.
CRITERIA
45 CFR 75.303 states that the non-Federal entity must establish and maintain effective internal control over the
Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in
compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.
DHS policy 415-15-10-20 for verification of eligibility states verification of the applicant's statement of resources,
or any other factor of eligibility and benefit determination, may be required whenever it is questionable in the
judgment of the county social service board representative. If the required verification is refused, the application
may be denied. In addition to the household income, eligibility and/or benefit determination factors include, but
are not limited to identity, location and size of home, type of fuel, various dates, household composition,
vulnerability, etc. If there is a court order or legal agreement form that indicates that both parents have 50%
custody of their children, each parent can count the children in their household.
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D - 39 | SCHEDULE OF FINDINGS AND QUESTIONED COSTS
State of North Dakota
Schedule of Findings and Questioned Costs
Fiscal Years Ended June 30, 2021 and 2022
CAUSE
The DHS does not have proper procedures in place to detect and prevent duplicate or improper payments from
being issued. Legacy and SPACES automatically calculate benefit payments. DHS is also able to make manual
payments in addition to the calculated benefit payments. In addition, Case files lacked adequate documentation
such as custody agreements and court orders at the time of eligibility determination for children in split custody
arrangements. DHS does not have a policy to define 50% custody when a custody agreement or court order is
not provided.
EFFECT
Overpayment of LIHEAP benefits.
CONTEXT
The LIHEAP program had approximately 189,548 benefit payments to individuals totaling $34 million for fiscal
years 2021 and 2022. Out of those payments our office identified 12,689 potential duplicate payments totaling
$1,437,329 and a separate 263 payments with duplicate SSNs indicating the same individual in multiple
households/cases totaling $70,110. Where sampling was performed, the audit used a non-statistical sampling
method.
IDENTIFICATION AS A REPEAT FINDING
Not a repeat finding.
RECOMMENDATION
We recommend the Department of Human Services ensure policies and procedures prevent duplicate payments
from being applied to LIHEAP cases. We also recommend the Department of Human Services ensure required
documentation is obtained for individuals appearing in multiple cases in accordance with state LIHEAP Policy.
DEPARTMENT OF HUMAN SERVICES RESPONSE
The Department agrees with the finding.
See “Management’s Response and Corrective Action” section of this report.
II!
D - 40 | SCHEDULE OF FINDINGS AND QUESTIONED COSTS
State of North Dakota
Schedule of Findings and Questioned Costs
Fiscal Years Ended June 30, 2021 and 2022
FINDING TYPE: Significant Deficiency - Other Noncompliance
Finding 2022-017
Federal Program: Low-Income Home Heating Assistance
ALN #: 93.568
Federal Award Number(s) and Year(s): 2001NDLIEA, 2001NDE5C3 (2020)
2101NDLIEA, 2101NDE5C6 (2021)
2201NDLIEA (2022)
Federal Agency: U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES
Administration for Children and Families
Compliance Requirement: Eligibility
Questioned Cost: $0
CONDITION
We found that, of the 40 cases tested from the Department of Human Services' (DHS) Legacy system for proper
eligibility, 17 cases were processed as eligible without a worker verifying eligibility information through the
State NDVerify system. Under the LIHEAP FFY 2021 and FFY 2022 Detailed Model Plan (SF-424) of the State
Plan, Monitoring section, NDVerify is identified as the monitoring schedule and protocol under section 10.6.
This section in the State Plan is the response for covering 45 CFR § 75.342, Monitoring and Reporting Program
Performance. The Department implemented a new SPACES eligibility system for LIHEAP which was used for
the 2022 heating season. NDVerify is integrated into the SPACES system and there were no errors in testing that
NDVerify in SPACES was searched for the 2022 heating season eligibility.
CRITERIA
45 CFR 75.342(a), Monitoring by the Non-Federal Entity, states the non-Federal entity is responsible for oversight
of the operations of the Federal award supported activities. The non-Federal entity must monitor its activities
under Federal awards to assure compliance with applicable Federal requirements and performance expectations
are being achieved. Monitoring by the non-Federal entity must cover each program, function or activity.
Within the Detailed Model Plan (SF-424), section 10.6 (Monitoring), of the FFY 2021 and FFY 2022 State Plans,
DHS submitted monitoring schedule and protocol using NDVerify. "The North Dakota Department of Human
Services has built a web-based verification system called NDVerify that streamlines the search of different
interfaces/sources to obtain verification electronically. NDVerify allows eligibility workers to search multiple
interfaces/sources for all household members included in a LIHEAP case at the same time. NDVerify also stores
the search based on the date completed for historical purposes."
45 CFR 75.303 states that the non-Federal entity must establish and maintain effective internal control over the
Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in
compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.
II!
D - 41 | SCHEDULE OF FINDINGS AND QUESTIONED COSTS
State of North Dakota
Schedule of Findings and Questioned Costs
Fiscal Years Ended June 30, 2021 and 2022
CAUSE
NDVerify was not integrated with the Legacy System. The DHS does not have a policy specifically requiring
workers to perform NDVerify checks for all applications. While the Detailed Model Plan (SF-424) of the State
Plan identifies several eligibility checks to integrated information through NDVerify, the DHS considers the use
of NDVerify as optional and an available resource rather than a requirement.
EFFECT
Without verifying information with available state interfaces, there is no way to tell if the applicant is providing
all the necessary information and this could impact eligibility determinations.
The following sources/interfaces are included with NDVerify:
Birth/Death Records (ND Vital Records)
Health Insurance (DEERS)
ND Child Support
ND Department of Corrections
ND Motor Vehicle/Watercraft (Motor Vehicle/Game & Fish)
ND State Directory of New Hire
ND State Hospital Admission/Discharge
ND Unemployment Insurance Benefits (Job Service)
ND Wages (Job Service)
Other Benefit Information (SSA)
SNAP Intentional Program Violations
WSI Medical Claims Status
Request UPA
Request 40 Quarters
Systematic Alien Verification for Entitlements (SAVE)
CONTEXT
The Department utilized the Legacy system for the 2021 heating season. Per the FFY 2021 Household report,
there were 14,282 applications and $18,407,731.73 in payments for the LIHEAP Program. DHS implemented the
SPACES system for the 2022 heating season. NDVerify is integrated with SPACES and there were no errors in
testing that NDVerify was used within SPACES. Where sampling was performed, the audit used a non-statistical
sampling method.
IDENTIFICATION AS A REPEAT FINDING
Not a repeat finding.
RECOMMENDATION
We recommend the Department of Human Services ensure eligibility is verified through the State NDVerify
system prior to approval of all LIHEAP applications or revise the State Plan to identify the use of NDVerify as
optional for approval by the Federal awarding agency.
DEPARTMENT OF HUMAN SERVICES RESPONSE
The Department disagrees with this finding.
See “Management’s Response and Corrective Action” section of this report.
II!
D - 42 | SCHEDULE OF FINDINGS AND QUESTIONED COSTS
State of North Dakota
Schedule of Findings and Questioned Costs
Fiscal Years Ended June 30, 2021 and 2022
AUDITOR’S CONCLUDING COMMENTS
DHS informed the Federal agency of their procedures for Program Integrity in Section 17 of the state plan, “All
sources and types of income that exceed $500 per year must be verified.” DHS also, outlines under their
monitoring procedures in the State plan that the eligibility workers have access to the NDVerify system to verify
identification and income. NDVerify allows DHS to obtain identification and income records such as birth/death
records, health insurance, child support, new hire information, unemployment insurance benefits, social security
administration, supplemental nutrition assistance program benefits, etc. Relying solely on hard copies from the
applicant to determine eligibility and not cross-checking the information for accuracy is not verifying all sources
nor following procedures that were identified to the Federal agency in the state plan.
II!
D - 43 | SCHEDULE OF FINDINGS AND QUESTIONED COSTS
State of North Dakota
Schedule of Findings and Questioned Costs
Fiscal Years Ended June 30, 2021 and 2022
FINDING TYPE: Significant Deficiency - Other Noncompliance
Finding 2022-018
Federal Program: Emergency Rental Assistance Program
ALN #: 21.023
Federal Award Number(s) and Year(s): ERA-2101122971 and ERA2-0190 (2022)
Federal Agency: U.S. DEPARTMENT OF THE TREASURY
Compliance Requirement: Eligibility
Questioned Cost: $977
CONDITION
The Department of Human Services, Emergency Rental Assistance (ERA) program, incorrectly calculated
monthly rental assistance amounts by using the incorrect monthly rent amount and transition percentage for the
applicable month of assistance. More specifically, 1 out of the 60 households sampled received monthly
assistance in excess of the proper calculated payment amounts resulting in total overpayments of $977 and total
likely projected questioned costs of $155,267.
CRITERIA
2 CFR 200.303 states that the non-Federal entity must establish and maintain effective internal control over the
Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in
compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.
ND ERA Policies & Procedures states that, "North Dakota will implement a payment coverage structure that
provides applicants with rental assistance required while supporting their transition from relying on rental
assistance. Availability of assistance will be structured as follows: Months one (1) through six (6): 100% of rent
will be eligible, Months seven (7) through ten (10): 85% of rent will be eligible, Months (11) through eighteen
(18): 70% of rent will be eligible". The outlined policy allows for an individual to receive up to twelve months of
total rental assistance including 100% of their monthly rent for the first 6 months, 85% of their monthly rent for
the next four months, and 70% of their monthly rent for the final two months.
CAUSE
The Department of Human Services, Emergency Rental Assistance (ERA) program, review did not identify
correct monthly rent amounts and applied incorrect assistance percentages used to calculate the monthly ERA
payments.
EFFECT
The Department issued payments that were not allowable under the Emergency Rental Assistance program.
CONTEXT
During state fiscal years, approximately 11,178 applications, totaling $46 million were processed by the
Department. The State Auditor's office performed a test of sixty applications with one error that resulted in an
II!
D - 44 | SCHEDULE OF FINDINGS AND QUESTIONED COSTS
State of North Dakota
Schedule of Findings and Questioned Costs
Fiscal Years Ended June 30, 2021 and 2022
overpayment of $977 and projected to additional likely questioned costs of $155,267. Where sampling was
performed, the audit used a non-statistical sampling method.
IDENTIFICATION AS A REPEAT FINDING
Not a repeat finding.
RECOMMENDATION
We recommend the Department of Human Services (ERA Program) ensure monthly payment amounts are
calculated correctly and reviewed for accuracy. Additionally, we recommend the Department ensure the
improper payments are recouped through the ERA program's refunding process.
DEPARTMENT OF HUMAN SERVICES RESPONSE
The Department of Human Services agrees with the recommendation.
See “Management’s Response and Corrective Action” section of this report.
II!
D - 45 | SCHEDULE OF FINDINGS AND QUESTIONED COSTS
State of North Dakota
Schedule of Findings and Questioned Costs
Fiscal Years Ended June 30, 2021 and 2022
FINDING TYPE: Significant Deficiency - Other Noncompliance
Finding 2022-019
Federal Program: Children's Health Insurance Program
ALN #: 93.767
Federal Award Number(s) and Year(s): 2005ND5021 (2020)
2105ND5021 (2021)
2205ND5021 (2022)
Federal Agency: U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES
Centers for Medicare and Medicaid Services
Compliance Requirement: Eligibility
Questioned Cost: $498
CONDITION
During our testing of eligibility, we noted that eligibility was not properly determined by the Department of
Human Services (DHS) for 1 of 60 CHIP cases that were tested. For this case, the income exceeded the Federal
Poverty Line (FPL) threshold for CHIP. This resulted in a known Federal error for this case of $498 with a likely
additional federal questioned cost of $52,643.
CRITERIA
42 CFR 457.965 states the State must include in each applicant's record facts to support the State's determination
of the applicant's eligibility for Children's Health Insurance Program (CHIP).
45 CFR 75.303 states that the non-Federal entity must establish and maintain effective internal control over the
Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in
compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.
42 CFR 431.804 “Eligibility error” is an error resulting from the States' improper application of Federal rules and
the State's documented policies and procedures that causes a beneficiary to be determined eligible when he or
she is ineligible for Medicaid or CHIP, causes a beneficiary to be determined eligible for the incorrect type of
assistance, causes applications for Medicaid or CHIP to be improperly denied by the State, or causes existing
cases to be improperly terminated from Medicaid or CHIP by the State. An eligibility error may also be caused
when a redetermination did not occur timely or a required element of the eligibility determination process (for
example income) cannot be verified as being performed/completed by the state.
42 CFR 431.960(b)(1) A data processing error is an error resulting in an overpayment or underpayment that is
determined from a review of the claim and other information available in the State's Medicaid Management
Information System, related systems, or outside sources of provider verification resulting in Federal and/or State
improper payments.)
II!
D - 46 | SCHEDULE OF FINDINGS AND QUESTIONED COSTS
State of North Dakota
Schedule of Findings and Questioned Costs
Fiscal Years Ended June 30, 2021 and 2022
CAUSE
Since the income was over the FPL for CHIP, the Department stated that state's system, SPACES, should have
sustained benefits under the existing coverage which, in this one case was Medicaid (Affordable Care Act Child).
The Department stated the SPACES system failed to sustain the benefits under Medicaid. Both Medicaid and
CHIP are fee-for-service programs and the total payment amount was not impacted.)
EFFECT
The Department incorrectly claimed the FMAP rate for CHIP rather than Medicaid based on the child's category
of eligibility.
CONTEXT
There were 18,177 payments totaling $26.2 million made during the audit period from CHIP. The individual case
was from a stratified population of $17,965,913 for individual payment amounts between $1,000 to $49,999. The
payment of $4,134 was projected to this stratified population of CHIP payments. The FMAP rates were then
applied to the payment and the projection amount to determine the Federal amount in error which were
calculated as the difference between the CHIP FMAP rate (71.85%) and Medicaid FMAP rate (59.79%). Where
sampling was performed, the audit used a non-statistical sampling method.
IDENTIFICATION AS A REPEAT FINDING
Finding 2020-002 was reported in the immediate prior year. Findings 2018-002 and 2016-004 were reported in
previous years. The prior audit finding was reported as implemented on the summary schedule of prior audit
findings. This materially misrepresents the status of the finding for CHIP.
RECOMMENDATION
We recommend the Department of Human Services review the SPACES system edit checks and ensure eligibility
determinations made for the CHIP programs are proper. We also recommend corrections to payments and
Federal reimbursement of CHIP.
DEPARTMENT OF HUMAN SERVICES RESPONSE
The Department agrees with this recommendation.
See “Management’s Response and Corrective Action” section of this report.
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D - 47 | SCHEDULE OF FINDINGS AND QUESTIONED COSTS
State of North Dakota
Schedule of Findings and Questioned Costs
Fiscal Years Ended June 30, 2021 and 2022
FINDING TYPE: Significant Deficiency - Other Noncompliance
Finding 2022-020
Federal Program: Block Grants for Prevention and Treatment of
Substance Abuse
ALN #: 93.959
Federal Award Number(s) and Year(s): TB08TI010033-19, 6B088TI083051-01M001,
6B08TI083469-01M002, 1B08TI084664-01 (2019,
2020, 2021, 2022)
Federal Agency: U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES
Substance Abuse and Mental Health Services
Administration
Compliance Requirement: Level of Effort
Questioned Cost: $509,330
CONDITION
The Department of Human Services did not meet the level of effort requirement for pregnant women and women
with dependent children as they were unable to provide tracking information on the expenditures for the related
services provided during the audit for the 2019 and 2020 grant awards. At a minimum, the Department was
required to maintain a level of effort of the 1994 base amount which was $254,665. Since the Department was
unable to identify expenditures for the 2019 and 2020 grant awards, the known error is $509,330.
CRITERIA
45 CFR 75.303 states that the non-Federal entity must establish and maintain effective internal control over the
Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in
compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.
Per 45 CFR 96.124(c):
(1) The State for fiscal year 1993 shall expend not less than five percent of the grant to increase (relative to
fiscal year 1992) the availability of treatment services designed for pregnant women and women with
dependent children (either by establishing new programs or expanding the capacity of existing programs).
The base for fiscal year 1993 shall be an amount equal to the fiscal year 1992 alcohol and drug services Block
Grant expenditures and State expenditures for pregnant women and women with dependent children as
described in paragraph (e) of this section, and to this base shall be added at least 5 percent of the 1993 Block
Grant allotment. The base shall be calculated using Generally Accepted Accounting Principles and the
composition of the base shall be applied consistently from year to year. States shall report the methods used
to calculate their base for fiscal year 1992 expenditures on treatment for pregnant women and women with
dependent children.
(2) For fiscal year 1994, the State shall, consistent with paragraph (c)(1) of this section, expend not less than
five percent of the grant to increase (relative to fiscal year 1993) the availability of such services to pregnant
women and women with dependent children.
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D - 48 | SCHEDULE OF FINDINGS AND QUESTIONED COSTS
State of North Dakota
Schedule of Findings and Questioned Costs
Fiscal Years Ended June 30, 2021 and 2022
(3) For grants beyond fiscal year 1994, the States shall expend no less than an amount equal to the amount
expended by the State for fiscal year 1994.
CAUSE
The Department indicated there are no providers offering these specialized treatment services for pregnant
women and women with dependent children.
EFFECT
Noncompliance with 45 CFR 96.124(c) to provide treatment services designed for pregnant women and women
with dependent children at no less than an amount equal to the amount expended by the State for fiscal year
1994.
Pregnant women addicted to drugs or alcohol face significant risks. The drug rehab programs for pregnant
women and women with children provide specific services and support.
CONTEXT
The 2019 and 2020 grant years were the only grants to close during the audit period. The 1994 base amount is
$254,655 per grant year. The substance abuse program expenditures for SFY 2021 were $10,447,419 and SFY 2022
were $6,310,633 as reported on the SFY 2021, 2022 Schedule of Expenditures of Federal Awards for CFDA 93.959.
Where sampling was performed, the audit used a non-statistical sampling method.
IDENTIFICATION AS A REPEAT FINDING
Not a repeat finding.
RECOMMENDATION
We recommend the Department of Human Services develop corrective action and expend, at a minimum, the
amount expended by the State for fiscal year 1994, for the availability of treatment services designed for pregnant
women and women with dependent children either by establishing new programs or expanding the capacity of
existing programs
DEPARTMENT OF HUMAN SERVICES RESPONSE
The Department agrees with the recommendation.
See “Management’s Response and Corrective Action” section of this report.
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D - 49 | SCHEDULE OF FINDINGS AND QUESTIONED COSTS
State of North Dakota
Schedule of Findings and Questioned Costs
Fiscal Years Ended June 30, 2021 and 2022
FINDING TYPE: Significant Deficiency - Other Noncompliance
Finding 2022-021
Federal Program: Rehabilitation Services Vocational Rehabilitation Grants
to States
ALN #: 84.126
Federal Award Number(s) and Year(s): H126A190051 (2019)
Federal Agency: U.S. DEPARTMENT OF EDUCATION
Compliance Requirement: Period of Performance
Questioned Cost: $2,454
CONDITION
The Department of Human Services made payments under the Vocational Rehabilitation program outside of the
period of performance for the 2019 grant award which had a period of performance of 10/1/18 - 9/30/19 with an
allowable liquidation period through 1/31/2021. More specifically, the program charged $2,454 to the 2019 grant
award when the underlying obligations actually occurred during the 2020 grant award period of performance.
CRITERIA
The following criteria note that Federal funds must be obligated by the end of the two-year period of performance
window and those obligations must be liquidated within 120 days after the end date of period of performance.
2 CFR 200.344 requires:
" Unless the Federal awarding agency or pass-through entity authorizes an extension, a non-Federal
entity must liquidate all obligations incurred under the Federal award not later than 120 calendar days after
the end date of the period of performance as specified in the terms and conditions of the Federal award.”
34 CFR 361.64 requires:
" (a) Except as provided in paragraph (b) of this section, any Federal funds, including reallotted funds, that
are appropriated for a fiscal year to carry out a program under this part that are not obligated by the State
by the beginning of the succeeding fiscal year and any program income received during a fiscal year that is
not obligated by the State by the beginning of the succeeding fiscal year remain available for obligation by
the State during that succeeding fiscal year.
(b) Federal funds appropriated for a fiscal year remain available for obligation in the succeeding fiscal year
only to the extent that the State met the matching requirement for those Federal funds by obligating, in
accordance with 34 CFR 76.707, the non-Federal share in the fiscal year for which the funds were
appropriated."
The following criteria pertains to the establishment and maintenance of effective internal control to ensure
payments are made within the correct period of performance.
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D - 50 | SCHEDULE OF FINDINGS AND QUESTIONED COSTS
State of North Dakota
Schedule of Findings and Questioned Costs
Fiscal Years Ended June 30, 2021 and 2022
2 CFR 200.303 states the non-Federal entity must, "establish and maintain effective internal control over the
Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in
compliance with Federal statutes, regulations, and the terms and conditions of the Federal award."
CAUSE
The Department of Human Services, Vocational Rehabilitation Program, review of the expenditure period of
performance, as outlined in its period of performance procedures, were not followed. Therefore, the grant award
monitoring procedures were unable to detect payments made outside of the period of performance.
EFFECT
Unallowable costs totaling $2,454 were charged to the 2019 grant award with a total projected questioned cost
amount of $41,717.
CONTEXT
The Department of Human Services, Vocational Rehabilitation program, had expenditures of $412,720 after the
obligation period for the 2019 and 2020 awards. Of this amount, one payment totaling $2,454 was identified by
sampling as an error. Where sampling was performed, the audit used a non-statistical sampling method.
IDENTIFICATION AS A REPEAT FINDING
Finding 2020-019 was reported in the immediate prior year. Findings 2018-031 and 2016-053 were reported in
previous years.
The prior audit finding was reported as implemented on the summary schedule of prior audit findings. This
materially misrepresents the status of the finding.
RECOMMENDATION
We recommend the Department of Human Services follow its procedures to prevent and detect Vocational
Rehabilitation payments from occurring outside the period of performance.
DEPARTMENT OF HUMAN SERVICES RESPONSE
The Department of Health and Human Services agrees with the recommendation.
See “Management’s Response and Corrective Action” section of this report.
II!
D - 51 | SCHEDULE OF FINDINGS AND QUESTIONED COSTS
State of North Dakota
Schedule of Findings and Questioned Costs
Fiscal Years Ended June 30, 2021 and 2022
Department of Public Instruction
FINDING TYPE: Material Weakness - Material Noncompliance
Finding 2022-022
Federal Program: Child Nutrition Cluster
ALN #: 10.553, 10.555, 10.556, 10.559, 10.582
Federal Award Number(s) and Year(s): 3ND300309 (2021 and 2022)
3ND310378 (2022)
Federal Agency: U.S. DEPARTMENT OF AGRICULTURE
Food and Nutrition Service
Compliance Requirement: Reporting
Questioned Cost: $0
CONDITION
The Department of Public Instruction did not report Child Nutrition Cluster subawards to the Federal Funding
Accountability and Transparency Act (FFATA) correctly. After testing FFATA reporting for the Child Nutrition
Cluster, it was discovered that there were FFATA errors in the following three areas:
1. The Department of Public Instruction did not report the subaward information for the Fresh Fruit and
Vegetable program (Assistance Listing number 10.582) for the 2021 grant year which runs from October 2020-
September 2021. After an analysis of grant awards for that grant year, it was discovered that 14 subawards should
have been reported to FFATA, totaling $1,593,654.
Transactions Tested Subaward not Report not timely Subaward amount Subaward missing
reported incorrect key elements
14 14 0 0 0
Dollar Amount of Subaward not Report not timely Subaward amount Subaward missing
Tested Transactions reported incorrect key elements
$1,593,654 $1,593,654 $0 $0 $0
2. The Department of Public Instruction did not report the subaward information timely for the Fresh Fruit and
Vegetable program (Assistance Listing number 10.582) for the 2022 grant year awards (October 2021-September
2022) awarded in October 2021. After an analysis of grant awards awarded in October 2021, we tested 5 of 13
awards and found all 5 were not submitted timely to FFATA. Four (4) of the tested awards should have been
reported to FFATA by 1/31/2022. The fifth award should have been reported to FFATA by 2/28/2022. They were
all reported to FFATA on 7/28/2022. Those grant awards totaled $623,000.
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D - 52 | SCHEDULE OF FINDINGS AND QUESTIONED COSTS
State of North Dakota
Schedule of Findings and Questioned Costs
Fiscal Years Ended June 30, 2021 and 2022
Transactions Tested Subaward not Report not timely Subaward amount Subaward missing
reported incorrect key elements
5 0 5 0 0
Dollar Amount of Subaward not Report not timely Subaward amount Subaward missing
Tested Transactions reported incorrect key elements
$623,000 $0 $623,000 $0 $0
3. FFATA isn't being submitted for the following Assistance Listing numbers: 10.553, 10.555, 10.556 and 10.559.
Because these Assistance Listing numbers are all included in one grant award, therefore, one FAIN number, they
would all be reported in one FFATA report. The Department of Public Instruction did not report the subaward
information for FAIN 223ND309N1099. After an analysis of these grant awards, 206 sponsors receiving total
Federal grant payments over $30,000 should have been reported. Those grant payments totaled $168,897,721.
The $169 million is based on payments made from 7/1/2020 - 6/30/2022.
Transactions Tested Subaward not Report not timely Subaward amount Subaward missing
reported incorrect key elements
206 206 0 0 0
Dollar Amount of Subaward not Report not timely Subaward amount Subaward missing
Tested Transactions reported incorrect key elements
$168,897,721 $168,897,721 $0 $0 $0
CRITERIA
Federal regulation 2 CFR 170, Appendix A requires a Federal Financial Assistance Transparency Act (FFATA)
report for each subaward that equals or exceeds $30,000 no later than the end of the month following the month
in which the obligation was made.
The subaward information is then available to the public on the USA Spending website for transparency.
2 CFR 200.303(a) states that non-Federal entities must establish and maintain effective internal control over the
Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in
compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.
CAUSE
Based on discussion with staff, a lack of understanding of FFATA reporting requirements resulted in the FFATA
reporting errors. The Department of Public Instruction is only reporting FFATA for the Fresh Fruit and Vegetable
program because the amounts given to sponsors is predetermined and not reimbursement based. For the other
programs in the Child Nutrition Cluster, DPI does not report FFATA because they are meal count grants and
amounts are not predetermined. There is no waiver or statement in the grant terms and conditions for the meal
count grants saying that FFATA doesn’t need to be completed for these programs. The Department also couldn’t
find a waiver or any information from their USDA contact saying that FFATA doesn’t need to be completed.
Therefore, the FFATA should have been completed for all programs in the Child Nutrition Cluster. Because the
II!
D - 53 | SCHEDULE OF FINDINGS AND QUESTIONED COSTS
State of North Dakota
Schedule of Findings and Questioned Costs
Fiscal Years Ended June 30, 2021 and 2022
awards to sponsors are not predetermined, the auditor is reporting grant payments during the audit period
instead of award amounts.
EFFECT
Not meeting the FFATA requirements increases the likelihood that the public will not have access to transparent
and accurate information regarding expenditures of Federal awards. Additionally, Federal regulations address
actions that Federal agencies may impose if a state entity does not comply with the U.S. Constitution, Federal
statutes, regulations, or the terms and conditions of a Federal award. According to 2 CFR 200.208(c), “Specific
conditions,” these actions may include
• requiring reimbursement instead of advance payments;
• not allowing the agency to proceed to the next phase until it submits evidence of acceptable
performance;
• requiring additional, more detailed financial reports or additional project monitoring;
• requiring the agency to obtain technical or management assistance; or
• establishing other prior approvals.
If the Federal agency determines the state agency cannot remedy its noncompliance through the above actions,
2 CFR 200.339, “Remedies for noncompliance,” outlines additional actions the Federal agency may
take. Depending on the circumstances, these actions may include
• temporarily withholding payments until the noncompliance has been corrected,
• denying the use of funds,
• partly or fully suspending or terminating the Federal award,
• suspending or debarring the agency,
• withholding further awards for the project or program, or
• pursuing other available legal remedies.
CONTEXT
There were 539 sponsors receiving Federal grant awards during our audit period totaling $174,653,181. Of those
539 sponsors, 233 (43%) were over the $30,000 threshold and should have been reported to FFATA, for a total of
$172,004,887 (98%). Of the 233 sponsors over the $30,000 threshold, only 13 sponsors (6%) were reported to
FFATA, totaling $1,513,512 (1%). This results in 220 sponsors receiving Federal grant awards (94%) not reported
to FFATA, totaling $170,491,375 (99%). Where sampling was performed, the audit used a non-statistical sampling
method.
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D - 54 | SCHEDULE OF FINDINGS AND QUESTIONED COSTS
State of North Dakota
Schedule of Findings and Questioned Costs
Fiscal Years Ended June 30, 2021 and 2022
IDENTIFICATION AS A REPEAT FINDING
Not a repeat finding.
RECOMMENDATION
We recommend the Department of Public Instruction ensures timely and accurate submission of FFATA reports
in accordance with Federal regulations and retain further instructions or waiver from the Federal agency.
DEPARTMENT OF PUBLIC INSTRUCTION RESPONSE
We agree with the finding.
See “Management’s Response and Corrective Action” section of this report.
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D - 55 | SCHEDULE OF FINDINGS AND QUESTIONED COSTS
State of North Dakota
Schedule of Findings and Questioned Costs
Fiscal Years Ended June 30, 2021 and 2022
FINDING TYPE: Significant Deficiency - Other Noncompliance
Finding 2022-023
Federal Program: Child Nutrition Cluster
ALN #: 10.553, 10.555, 10.556, 10.559
Federal Award Number(s) and Year(s): 3ND300309 (2021)
Federal Agency: U.S. DEPARTMENT OF AGRICULTURE
Food and Nutrition Service
Compliance Requirement: Subrecipient Monitoring
Questioned Cost: $0
CONDITION
The Department of Public Instruction did not make subrecipients aware of all required grant award information
for the Child Nutrition Cluster program prior to February of 2021.
CRITERIA
31 U.S.C. 7502(f)(2)(A) states that each pass-through entity shall provide subrecipient the Federal requirements
which govern the use of such awards.
2 CFR 200.332 states the required information that pass-through entities must disclose. This includes information
related to Federal award identification, requirements imposed by the pass-through entity on the subrecipient,
any additional requirements, approved federally recognized indirect cost rate, requirement that the subrecipient
allow access to records, and appropriate terms and conditions concerning closeout of the subaward.
2 CFR 200.303(a) states that non-Federal entities must establish and maintain effective internal control over the
Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in
compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.
CAUSE
The prior audit finding corrective action wasn't implemented until February of 2021. Therefore, the grant
templates were still missing information as was documented during the 2019-2020 single audit.
EFFECT
Subrecipients may not have been aware of all necessary grant information and requirements.
CONTEXT
During our audit period, there were 412 subrecipients receiving Federal grant agreements for the Child Nutrition
Cluster program. During 2021, there were 215 subrecipients and 197 in 2022. As there was a similar finding in
our prior audit that was not implemented until February of 2021, only grants obligated after this date and before
the end of our audit period of 6/30/2022 were considered in our testing. Grants made prior to February 2021 were
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D - 56 | SCHEDULE OF FINDINGS AND QUESTIONED COSTS
State of North Dakota
Schedule of Findings and Questioned Costs
Fiscal Years Ended June 30, 2021 and 2022
considered to have missing information. During our testing, no missing information was noted in grants made
after February 2021. Where sampling was performed, the audit used a non-statistical sampling method.
IDENTIFICATION AS A REPEAT FINDING
Finding 2020-022 was reported in the immediate prior year. Finding 2018-042 and 2016-068 were made in
previous years.
The prior audit finding was reported as implemented on the summary schedule of prior audit findings. This
materially misrepresents the status of the finding.
RECOMMENDATION
We recommend the Department of Public Instruction continue the corrective action that was implemented in
February of 2021 to ensure subrecipients are made aware of all required grant award information for the Child
Nutrition Cluster program.
DEPARTMENT OF PUBLIC INSTRUCTION RESPONSE
The Department of Public Instruction agrees with the recommendation
See “Management’s Response and Corrective Action” section of this report.
II!
D - 57 | SCHEDULE OF FINDINGS AND QUESTIONED COSTS
State of North Dakota
Schedule of Findings and Questioned Costs
Fiscal Years Ended June 30, 2021 and 2022
FINDING TYPE: Significant Deficiency - Other Noncompliance
Finding 2022-024
Federal Program: Child and Adult Care Food Program
ALN #: 10.558
Federal Award Number(s) and Year(s): 3ND300309 (2021)
Federal Agency: U.S. DEPARTMENT OF AGRICULTURE
Compliance Requirement: Subrecipient Monitoring
Questioned Cost: $0
CONDITION
The Department of Public Instruction did not make subrecipients aware of all required grant award information
for the Child and Adult Care Food program prior to February of 2021.
CRITERIA
31 U.S.C. 7502(f)(2)(A) states that each pass-through entity shall provide subrecipient the Federal requirements
which govern the use of such awards.
2 CFR 200.332 states the required information that pass-through entities must disclose. This includes information
related to Federal award identification, requirements imposed by the pass-through entity on the subrecipient,
any additional requirements, approved federally recognized indirect cost rate, requirement that the subrecipient
allow access to records, and appropriate terms and conditions concerning closeout of the subaward.
2 CFR 200.303(a) states that non-Federal entities must establish and maintain effective internal control over the
Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in
compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.
CAUSE
The prior audit finding corrective action wasn't implemented until February of 2021. Therefore, grant templates
were still missing information as was documented during the 2019-2020 single audit.
EFFECT
Subrecipients may not have been aware of all necessary grant information and requirements.
CONTEXT
During our audit period, there were 236 subrecipients receiving Federal grant agreements for the Child and
Adult Care Food program. During 2021, there were 126 subrecipients and 110 in 2022. As there was a similar
finding in our prior audit that was not implemented until February of 2021, only grants obligated after this date
and before the end of our audit period of 6/30/2022 were considered in our testing. Grants made prior to February
of 2021 were considered to have missing information. During our testing, no missing information was noted in
grants made after February of 2021. Where sampling was performed, the audit used a non-statistical sampling
method.
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D - 58 | SCHEDULE OF FINDINGS AND QUESTIONED COSTS
State of North Dakota
Schedule of Findings and Questioned Costs
Fiscal Years Ended June 30, 2021 and 2022
IDENTIFICATION AS A REPEAT FINDING
Finding 2020-022 was reported in the immediate prior year. Finding 2018-042 and 2016-068 were made in
previous years.
The prior audit finding was reported as implemented on the summary schedule of prior audit findings. This
materially misrepresents the status of the finding.
RECOMMENDATION
We recommend the Department of Public Instruction continue the corrective action that was implemented in
February of 2021 to ensure subrecipients are made aware of all required grant award information for the Child
and Adult Care Food program.
DEPARTMENT OF PUBLIC INSTRUCTION RESPONSE
The Department of Public Instruction agrees with the recommendation
See “Management’s Response and Corrective Action” section of this report.
II!
D - 59 | SCHEDULE OF FINDINGS AND QUESTIONED COSTS
State of North Dakota
Schedule of Findings and Questioned Costs
Fiscal Years Ended June 30, 2021 and 2022
FINDING TYPE: Significant Deficiency
Finding 2022-025
Federal Program: Education Stabilization Fund
ALN #: 84.425D
Federal Award Number(s) and Year(s): S425D200007 (2020)
Federal Agency: U.S. DEPARTMENT OF EDUCATION
Compliance Requirement: Special Tests
Questioned Cost: $0
CONDITION
The Department of Public Instruction did not formally track that letters of intent were received from all non-
public schools.
CRITERIA
18005(a) CARES Act:
Section 18005(a) of the CARES Act requires a Local Educational Agency (LEA) that receives funds under the
ESSER Fund to provide equitable services in the same manner as provided under section 1117 of the Elementary
and Secondary Education Act of 1965 (ESEA) to students and teachers in non-public schools, as determined in
consultation with representatives of non-public schools.
1117(b)(1) of the ESEA:
(b)CONSULTATION.
— (1) IN GENERAL.—To ensure timely and meaningful consultation, a local educational agency shall consult
with appropriate private school officials during the design and development of such agency’s programs under
this part. Such agency and private school officials shall both have the goal of reaching agreement on how to
provide equitable and effective programs for eligible private school children, the results of which agreement
shall be transmitted to the ombudsman designated under subsection (a)(3)(B).
34 CFR 76.665(b)(1):
An LEA must promptly consult with representatives of non-public elementary and secondary schools during
the design and development of the LEA's plans to spend funds from a CARES Act program and before the
LEA makes any decision affecting the opportunities of students and teachers in non-public schools to benefit
from those funds. As provided in section 1117(b)(1) of the ESEA, the LEA and non-public school officials shall
both have the goal of reaching timely agreement on how to provide equitable and effective programs for non-
public school students and teachers.
2 CFR 200.303(a) states that non-Federal entities must establish and maintain effective internal control over the
Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in
compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.
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D - 60 | SCHEDULE OF FINDINGS AND QUESTIONED COSTS
State of North Dakota
Schedule of Findings and Questioned Costs
Fiscal Years Ended June 30, 2021 and 2022
CAUSE
The Department of Public Instruction stated that they manually tracked the letters of intent but did not retain a
record of this process to support that all letters of intent were received.
EFFECT
The lack of adequate procedures for tracking non-public school letters of intent increase the risk of non-public
schools not participating in the program.
CONTEXT
The Department of Public Instruction (DPI) is responsible for initiating the consulting process by contacting
representatives in all non-public schools in the state to notify them of the opportunity for their students and
teachers to obtain equitable services. If non-public school officials want equitable services for their students and
teachers, DPI must consult with those officials before DPI makes any decision that affects the opportunity of non-
public school to participate in the activities funded under the CARES Act programs. If a non-public school
declines to participate in the CARES Act programs or does not respond to DPI's good-faith effort to make contact,
DPI has no further responsibility to provide equitable services to students or teachers in that school. However,
DPI must be able to demonstrate that it made a good faith effort to contact all the nonpublic schools in the state.
Where sampling was performed, the audit used a non-statistical sampling method.
IDENTIFICATION AS A REPEAT FINDING
Not a repeat finding.
RECOMMENDATION
We recommend the Department of Public Instruction improve procedures for tracking to ensure all Education
Stabilization program letters of intent from non-public schools are received in order to verify all of them were
contacted.
DEPARTMENT OF PUBLIC INSTRUCTION RESPONSE
The Department of Public Instruction agrees with this finding.
See “Management’s Response and Corrective Action” section of this report.
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D - 61 | SCHEDULE OF FINDINGS AND QUESTIONED COSTS
State of North Dakota
Schedule of Findings and Questioned Costs
Fiscal Years Ended June 30, 2021 and 2022
FINDING TYPE: Significant Deficiency - Other Noncompliance
Finding 2022-026
Federal Program: Education Stabilization Fund
ALN #: 84.425
Federal Award Number(s) and Year(s): S425D200007, S425D210007, S425U210007 (2020 and
2021)
Federal Agency: U.S. DEPARTMENT OF EDUCATION
Compliance Requirement: Reporting
Questioned Cost: $0
CONDITION
The Department of Public Instruction did not report accurate information for the Education Stabilization Fund
program Federal Funding Accountability and Transparency Act (FFATA) reporting.
Transactions Tested Subawards Not Reports Not Timely Subaward Amount Subawards Missing
Reported Incorrect Key Elements
25 2 22 10 0
Dollar Amount of Subaward Not Report Not Timely Subaward Amount Subaward Missing
Tested Transactions Reported Incorrect Key Elements
$9,055,389.69 $53,165 $8,763,195.69 $3,307,063 $0
CRITERIA
Per Federal regulation, 2 CFR 170, Appendix A: prime awardees are required to submit a Federal Financial
Assistance Transparency Act (FFATA) report for each subaward made no later than the end of the month
following the month in which an obligation was made. Also, according to this regulation, prime awardees must
report information about each obligating action per the instructions posted in the Federal Funding
Accountability and Transparency Act Subaward Reporting System (FSRS) website. The FSRS website also has a
data definition guide that defines what is supposed to be submitted in each available field. Per this definition
guide: the sub-award obligation action date is "the date of the sub-award obligation." The amount of the sub-
award is "the amount of the sub-contract award for this sub-awardee" and the data model also states that the
amount of the sub-award is "The net dollar amount of Federal funds awarded to the Sub‐awardee including
modifications".
Title 2 of the Code of Federal Regulations was updated to increase the subaward reporting requirement for grants
from $25,000 to $30,000. Only subawards $30,000 or above require reports for prime grant awards as of
November 12, 2020 as seen on the Final Registry - Guidance for Grants and Agreements - OMB Rule 85 FR 49506.
II!
D - 62 | SCHEDULE OF FINDINGS AND QUESTIONED COSTS
State of North Dakota
Schedule of Findings and Questioned Costs
Fiscal Years Ended June 30, 2021 and 2022
2 CFR 200.303(a) states that non-Federal entities must establish and maintain effective internal control over the
Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in
compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.
CAUSE
North Dakota Department of Public Instruction (DPI) submitted inaccurate information and amounts based on
the instructions and data definitions found at the Federal Funding Accountability and Transparency Act
Subaward Reporting System (FSRS) website. DPI also had a misunderstanding of the reporting threshold.
EFFECT
Subaward information that was reported was inaccurate and published later than required by Federal
regulations. Subawards for ESSER I discretionary funds were not reported and two ESSER I awards were not
reported.
CONTEXT
With 3 Federal grants, the Department of Public Instruction issued a total of 496 awards to 170 unique
subrecipients for a total amount of $435,446,613.83 during our audit period of 7/1/2020-6/30/2022 that were
susceptible to FFATA reporting.
While it appears all required reports were submitted for ESSER II and ESSER III related awards, ESSER I
discretionary fund awards did not get reported as well as any subrecipients that received more than $25,000 but
less than $30,000. The ESSER I Federal Award also states that grants funded at $25,000 or more that meet the
reporting conditions are to be reported.
DPI did report the information directly from their grant awards, but DPI did not report all of the subawards
within the required time based on when they were originally awarded. With ESSER III funds, DPI had to do
some redistribution of funds causing their FFATA reporting to be overstated. DPI double-reported their awards
instead of reporting the adjustment from the redistribution since the initial allocation was already reported. In
our testing, the overstatement was $3,278,598.
Where sampling was performed, the audit used a non-statistical sampling method.
IDENTIFICATION AS A REPEAT FINDING
Not a repeat finding.
RECOMMENDATION
We recommend the Department of Public Instruction ensure FFATA reports are submitted timely and accurately
according to the instructions and definitions posted on the FSRS website and in the grant award.
DEPARTMENT OF PUBLIC INSTRUCTION RESPONSE
The Department of Public Instruction agrees with the Recommendation.
See “Management’s Response and Corrective Action” section of this report.
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D - 63 | SCHEDULE OF FINDINGS AND QUESTIONED COSTS
State of North Dakota
Schedule of Findings and Questioned Costs
Fiscal Years Ended June 30, 2021 and 2022
FINDING TYPE: Significant Deficiency - Other Noncompliance
Finding 2022-027
Federal Program: Comprehensive Literacy Development
ALN #: 84.371
Federal Award Number(s) and Year(s): S371C190005 and S371C170011 (2021 and 2022)
Federal Agency: U.S. DEPARTMENT OF EDUCATION
Compliance Requirement: Subrecipient Monitoring
Questioned Cost: $0
CONDITION
The Department of Public Instruction did not complete any risk assessments for 3 of 5 subrecipients sampled
and only completed a risk assessment once during our audit period for the other 2 sampled even though they
received separate grants during each fiscal year.
CRITERIA
2 CFR 200.332 (b) states "All pass-through entities must: Evaluate each subrecipient's risk of noncompliance with
Federal statutes, regulations, and the terms and conditions of the subaward for purposes of determining the
appropriate subrecipient monitoring described in paragraphs (d) and (e) of this section, which may include
consideration of such factors as:
(1) The subrecipient's prior experience with the same or similar subawards;
(2) The results of previous audits including whether or not the subrecipient receives a Single Audit in
accordance with Subpart F of this part, and the extent to which the same or similar subaward has been
audited as a major program;
(3) Whether the subrecipient has new personnel or new or substantially changed systems; and
(4) The extent and results of Federal awarding agency monitoring (e.g., if the subrecipient also receives
Federal awards directly from a Federal awarding agency)."
Department of Public Instruction awarded grants to subrecipients annually under this program. As such, a risk
assessment should be completed annually for each subrecipient in which a new grant was awarded to them.
2 CFR 200.303(a) states that non-Federal entities must establish and maintain effective internal control over the
Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in
compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.
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D - 64 | SCHEDULE OF FINDINGS AND QUESTIONED COSTS
State of North Dakota
Schedule of Findings and Questioned Costs
Fiscal Years Ended June 30, 2021 and 2022
CAUSE
The Department of Public Instruction did not complete risk assessments for subrecipients as the Comprehensive
Literacy program had a high turnover of staff that were administering the program and the Department did not
have this responsibility assigned to someone during parts of our audit period.
EFFECT
The Department of Public Instruction is not adjusting their subrecipient monitoring based on risk assessments
completed for the subrecipients in compliance with Federal regulations.
CONTEXT
The Department of Public Instruction distributed approximately $23,250,000 in Federal funds under the
Comprehensive Literacy program to 25 different local education agency subrecipients. While these subrecipients
did receive monitoring procedures no adjustments were made to individual subrecipients based on results of
risk assessments. Where sampling was performed, the audit used a non-statistical sampling method.
IDENTIFICATION AS A REPEAT FINDING
Not a repeat finding.
RECOMMENDATION
We recommend the Department of Public Instruction ensure risk assessments are completed for each grant their
subrecipients receive and adjust monitoring procedures as necessary based on the results of these assessments.
DEPARTMENT OF PUBLIC INSTRUCTION RESPONSE
The Department of Public Instruction agrees with the recommendation.
See “Management’s Response and Corrective Action” section of this report.
II!
D - 65 | SCHEDULE OF FINDINGS AND QUESTIONED COSTS
State of North Dakota
Schedule of Findings and Questioned Costs
Fiscal Years Ended June 30, 2021 and 2022
FINDING TYPE: Significant Deficiency - Other Noncompliance
Finding 2022-028
Federal Program: Comprehensive Literacy Development
ALN #: 84.371
Federal Award Number(s) and Year(s): S371C170011 and S371C190005 (2022)
Federal Agency: U.S. DEPARTMENT OF EDUCATION
Compliance Requirement: Subrecipient Monitoring
Questioned Cost: $0
CONDITION
The Department of Public Instruction did not make subrecipients aware of all required grant award information
for the Comprehensive Literacy program as all grant templates used did not include the subaward budget period
start and end date.
CRITERIA
2 CFR 200.332 states required information that pass-through entities must disclose to subrecipients, including
paragraph (a)(1)(vi) "Subaward Budget Period State and End Date"
2 CFR 200.303(a) states that non-Federal entities must establish and maintain effective internal control over the
Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in
compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.
CAUSE
The Comprehensive Literacy Program did not update their grant templates to include a new requirement that
was added to the relevant Federal codes and went into effect January 1, 2021.
EFFECT
Subrecipients may not have been made aware of all necessary grant information and requirements.
CONTEXT
The Comprehensively Literacy program grants subawards annually under each of the Federal grants it received
under the program. During our audit period, there were 2 Federal awards granted out to subrecipients a total of
35 times each fiscal year. The grant agreements shared a template each year and it was found that all were
missing a newly required piece of information after the relevant CFR was modified and an update went into
effect on January 1, 2021. Where sampling was performed, the audit used a non-statistical sampling method.
IDENTIFICATION AS A REPEAT FINDING
Not a repeat finding.
II!
D - 66 | SCHEDULE OF FINDINGS AND QUESTIONED COSTS
State of North Dakota
Schedule of Findings and Questioned Costs
Fiscal Years Ended June 30, 2021 and 2022
RECOMMENDATION
We recommend the Department of Public Instruction ensure that subrecipients are made aware of all required
grant award information.
DEPARTMENT OF PUBLIC INSTRUCTION RESPONSE
The Department of Public Instruction agrees with the recommendation.
See “Management’s Response and Corrective Action” section of this report.
II!
D - 67 | SCHEDULE OF FINDINGS AND QUESTIONED COSTS
State of North Dakota
Schedule of Findings and Questioned Costs
Fiscal Years Ended June 30, 2021 and 2022
FINDING TYPE: Significant Deficiency - Other Noncompliance
Finding 2022-029
Federal Program: Comprehensive Literacy Development
ALN #: 84.371
Federal Award Number(s) and Year(s): S371C170011 and S371C19000 (2021 and 2022)
Federal Agency: U.S. DEPARTMENT OF EDUCATION
Compliance Requirement: Reporting
Questioned Cost: $0
CONDITION
The Department of Public Instruction did not report accurate information for the Comprehensive Literacy
program in the 5 subawards tested out of a total 35 subawards issued during our audit period. 3 of the subawards
tested were also submitted a month later than required by Federal regulations after funds were originally
obligated in November of 2020 and the reports were not made until January of 2021.
Transactions Tested Subaward not Report not timely Subaward amount Subaward missing
reported incorrect key elements
5 - 3 2 0
Dollar Amount of Subaward not Report not timely Subaward amount Subaward missing
Tested Transactions reported incorrect key elements
$7,972,662.03 $0 $2,453,202.03 $556,708 $0
CRITERIA
Per Federal regulation, 2 CFR 170, Appendix A, prime awardees are required to submit a Federal Financial
Assistance Transparency Act (FFATA) report for each subaward made no later than the end of the month
following the month in which an obligation was made. Also according to this regulation, prime awardees must
report information about each obligating action per the instructions posted on the Federal Funding
Accountability and Transparency Act Subaward Reporting System (FSRS) website. The FSRS website also has a
data definition guide that defines what is supposed to be submitted in each available field. Per this definition
guide: the sub-award project description "Describes the sub-award project" with an added note to "be precise as
possible" and "not use any abbreviations or acronyms." The sub-award number is defined as "This is the number
used by the prime award to uniquely track the sub-award (their own numbering system for the sub-award)."
The sub-award obligation action date is "the date of the sub-award obligation." The amount of the sub-award is
"the amount of the sub-contract award for this sub-awardee".
2 CFR 200.303(a) states that non-Federal entities must establish and maintain effective internal control over the
Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in
compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.
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D - 68 | SCHEDULE OF FINDINGS AND QUESTIONED COSTS
State of North Dakota
Schedule of Findings and Questioned Costs
Fiscal Years Ended June 30, 2021 and 2022
CAUSE
North Dakota Department of Public Instruction submitted inaccurate information based on the instructions and
data definitions found at the Federal Funding Accountability and Transparency Act Subaward Reporting System
(FSRS) website.
The Department also did not submit FFATA reports in a timely manner due to not recognizing that obligations
were not made to subawardees until a month after reimbursement payments were made against the obligations.
EFFECT
Subaward information that is published to the USAspending.gov website was inaccurate and published later
than required by Federal regulations.
CONTEXT
During our audit period the Department of Public Instruction (DPI) issued a total of 35 subawards to 20 unique
subrecipients under the Comprehensive Literacy Program for sub-awardees that had obligations of $30,000 or
more. DPI reported all of these sub-awards, totaling of $25.2 million, to the FSRS system. While it appears all
required reports were submitted and DPI did report the information directly from their grant awards, some of
the fields were reported using the wrong information in error for all of the sub-awards tested. DPI also did not
report all of the subawards within the required time based on when they were originally awarded. Where
sampling was performed, the audit used a non-statistical sampling method.
IDENTIFICATION AS A REPEAT FINDING
Not a repeat finding.
RECOMMENDATION
We recommend the Department of Public Instruction ensure FFATA reports are submitted timely and accurately
according to the instructions and definitions posted on the FSRS website.
DEPARTMENT OF PUBLIC INSTRUCTION RESPONSE
The Department of Public Instruction agrees with the Recommendation.
See “Management’s Response and Corrective Action” section of this report.
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D - 69 | SCHEDULE OF FINDINGS AND QUESTIONED COSTS
State of North Dakota
Schedule of Findings and Questioned Costs
Fiscal Years Ended June 30, 2021 and 2022
FINDING TYPE: Material Weakness - Material Noncompliance
Finding 2022-030
Federal Program: Supporting Effective Instruction State Grants
ALN #: 84.367
Federal Award Number(s) and Year(s): S367A210033 (2021)
Federal Agency: U.S. DEPARTMENT OF EDUCATION
Compliance Requirement: Level of Effort
Questioned Cost: $0
CONDITION
The Department of Public Instruction did not meet the maintenance of effort requirement for the 2021-2022
school year for the Supporting Effective Instruction program during the audit period.
CRITERIA
34 CFR section 299.5a General. An LEA receiving funds under an applicable program listed in paragraph (b) of
this section may receive its full allocation of funds only if the SEA finds that either the combined fiscal effort per
student or the aggregate expenditures of State and local funds with respect to the provision of free public
education in the LEA for the preceding fiscal year was not less than 90 percent of the combined fiscal effort per
student or the aggregate expenditures for the second preceding fiscal year.
SEC. 8521 of the Elementary and Secondary Education Act of 1965 (ESEA) (20 U.S.C. 7901) MAINTENANCE OF
EFFORT. (a) IN GENERAL.—A local educational agency may receive funds under a covered program for any
fiscal year only if the State educational agency finds that either the combined fiscal effort per student or the
aggregate expenditures of the agency and the State with respect to the provision of free public education by the
agency for the preceding fiscal year was not less than 90 percent of the combined fiscal effort or aggregate
expenditures for the second preceding fiscal year, subject to the requirements of subsection (b).
2 CFR 200.303(a) states that non-Federal entities must establish and maintain effective internal control over the
Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in
compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.
CAUSE
The Department of Public Instruction indicated that a waiver for the maintenance of effort requirement for the
2021-2022 school year was received. However, they were unable to locate any documentation supporting the
waiver.
EFFECT
The Department of Public Instruction is not in compliance with the 90% maintenance of effort requirement for
the 2021-2022 school year.
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D - 70 | SCHEDULE OF FINDINGS AND QUESTIONED COSTS
State of North Dakota
Schedule of Findings and Questioned Costs
Fiscal Years Ended June 30, 2021 and 2022
CONTEXT
The Department of Public Instruction distributed $9,575,000 in Federal funds under the Supporting Effective
Instruction program to 159 different school districts during the 2021-2022 school year. Where sampling was
performed, the audit used a non-statistical sampling method.
IDENTIFICATION AS A REPEAT FINDING
Not a repeat finding.
RECOMMENDATION
We recommend the Department of Public Instruction ensure the maintenance of effort requirement is met in
accordance with the Supporting Effective Instruction program guidelines.
DEPARTMENT OF PUBLIC INSTRUCTION RESPONSE
The Department of Public Instruction agrees with the finding.
See “Management’s Response and Corrective Action” section of this report.
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D - 71 | SCHEDULE OF FINDINGS AND QUESTIONED COSTS
State of North Dakota
Schedule of Findings and Questioned Costs
Fiscal Years Ended June 30, 2021 and 2022
FINDING TYPE: Significant Deficiency - Other Noncompliance
Finding 2022-031
Federal Program: Supporting Effective Instruction State Grants
ALN #: 84.367
Federal Award Number(s) and Year(s): S367A200033 and S367A210033 (2020 and 2021)
Federal Agency: U.S. DEPARTMENT OF EDUCATION
Compliance Requirement: Subrecipient Monitoring
Questioned Cost: $0
CONDITION
The Department of Public Instruction did not complete a risk assessment for any awards to subrecipients of the
Supporting Effective Instruction program during the audit period.
CRITERIA
2 CFR 200.332 – states that all pass-through entities must:
(b) Evaluate each subrecipient’s risk of noncompliance with Federal statutes, regulations, and the terms and
conditions of the subaward for purposes of determining the appropriate subrecipient monitoring.
2 CFR 200.303(a) states that non-Federal entities must establish and maintain effective internal control over the
Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in
compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.
CAUSE
The Department of Public Instruction overlooked completing subrecipient risk assessments due to the continued
response of the COVID-19 pandemic.
EFFECT
Department of Public Instruction is not able to verify that subrecipients are compliant with Federal statutes,
regulations, and terms and conditions of the subaward because there was no risk assessment completed for
subrecipients in order to determine appropriate monitoring.
CONTEXT
The Department of Public Instruction distributed approximately $19,000,000 in Federal funds under the
Supporting Effective Instruction program to 168 different subrecipients. While these subrecipients did receive
monitoring procedures, no adjustments were made to individual subrecipients based on the results of risk
assessments.
IDENTIFICATION AS A REPEAT FINDING
Not a repeat finding.
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D - 72 | SCHEDULE OF FINDINGS AND QUESTIONED COSTS
State of North Dakota
Schedule of Findings and Questioned Costs
Fiscal Years Ended June 30, 2021 and 2022
RECOMMENDATION
We recommend the Department of Public Instruction ensure subrecipient risk assessments are completed timely
and used to determine the nature and extent of subrecipient monitoring for the Supporting Effective Instruction
program.
DEPARTMENT OF PUBLIC INSTRUCTION RESPONSE
The Department of Public Instruction agrees with the recommendation.
See “Management’s Response and Corrective Action” section of this report.
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D - 73 | SCHEDULE OF FINDINGS AND QUESTIONED COSTS
State of North Dakota
Schedule of Findings and Questioned Costs
Fiscal Years Ended June 30, 2021 and 2022
FINDING TYPE: Significant Deficiency - Other Noncompliance
Finding 2022-032
Federal Program: Supporting Effective Instruction State Grants
ALN #: 84.367
Federal Award Number(s) and Year(s): S367A200033 and S367A210033 (2021 and 2022)
Federal Agency: U.S. DEPARTMENT OF EDUCATION
Compliance Requirement: Eligibility
Questioned Cost: $62,547
CONDITION
The Department of Public Instruction (DPI) incorrectly included neglected or delinquent facilities as part of their
Title IIA allocation to Local Educational Agencies (LEA). We selected a sample of 36 and identified a 100% error
rate. The total known allocation error identified was $62,546.99. When projected against the population, the total
projected error is $115,041.65.
CRITERIA
The Elementary and Secondary Education Act of 1965 (ESEA Section 2102(a)(1)) states, the State, acting through
the State educational agency (DPI), shall award subgrants to eligible local educational agencies.
2 CFR 200.303(a) states that non-Federal entities must establish and maintain effective internal control over the
Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in
compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.
CAUSE
The Department of Public Instruction was unaware that neglected and delinquent facilities could not be included
in their Title IIA allocation calculations and on subrecipient's grant awards.
EFFECT
The Department did not comply with the allocation requirements to LEAs for Title IIA grants.
CONTEXT
The Department of Public Instruction allocated $9,503,744 in Federal funds to 183 school districts during the
2020-2021 school year and $9,603,024 in Federal funds to 170 school districts during the 2021-2022 school year.
Where sampling was performed, the audit used a non-statistical sampling method.
IDENTIFICATION AS A REPEAT FINDING
Not a repeat finding.
RECOMMENDATION
We recommend the Department of Public Instruction ensure the Title IIA allocations are calculated based on the
Federal requirements.
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D - 74 | SCHEDULE OF FINDINGS AND QUESTIONED COSTS
State of North Dakota
Schedule of Findings and Questioned Costs
Fiscal Years Ended June 30, 2021 and 2022
DEPARTMENT OF PUBLIC INSTRUCTION RESPONSE
The NDDPI agrees with the recommendation.
See “Management’s Response and Corrective Action” section of this report.
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D - 75 | SCHEDULE OF FINDINGS AND QUESTIONED COSTS
State of North Dakota
Schedule of Findings and Questioned Costs
Fiscal Years Ended June 30, 2021 and 2022
FINDING TYPE: Significant Deficiency - Other Noncompliance
Finding 2022-033
Federal Program: Child Nutrition Cluster, Child and Adult Care Food
Program, Title I Grants to Local Educational Agencies,
Special Education Cluster, Twenty-First Century
Community Learning Centers, Supporting Effective
Instruction State Grants, Comprehensive Literacy
Development, and Education Stabilization Fund
ALN #: 10.553, 10.555, 10.556, 10.558, 10.559, 10.579, 10.582,
84.010, 84.027, 84.173, 84.287, 84.367, 84.371, 84.425
Federal Award Number(s) and Year(s): 3ND300309 and 3ND300606 (2021)
S010A180034, S010A190034, and S010A200034 (2019,
2020, and 2021)
H027A180049, H173A180094, H027A190049,
H173A190094, H173A200094, and H027A200049
(2019, 2020, 2021)
S287C180034, S287C190034, and S287C200034 (2019,
2020, 2021)
S367A190033 and S367A200033 (2021)
S371C170011 and S371C190005 (2021)
S425C200044, S425D200007, S425D210007,
S425R210051, S425U210007, and S425W210035
(2021)
Federal Agency: U.S. DEPARTMENT OF AGRICULTURE
U.S. DEPARTMENT OF EDUCATION
Compliance Requirement: Subrecipient Monitoring
Questioned Cost: $0
CONDITION
The Department of Public Instruction did not ensure all subrecipients either submitted a Single Audit report or
certification form identifying a Single Audit is not required. In addition, the Department did not issue
management decisions on auditing findings within 6 months or ensure that timely and appropriate corrective
action was taken in all applicable instances.
We selected a sample of 60 subrecipients of the total 795 in our population for testing. During our testing, 6 of
the 60 subrecipients did not submit a certification form identifying whether a Single Audit was required. The
Department indicated that a Single Audit report was not received but we are unable to determine whether one
was required. For 4 additional subrecipients, the Department did not receive a Single Audit, issue management
decisions on auditing findings within 6 months, or ensure appropriate corrective action was taken.
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D - 76 | SCHEDULE OF FINDINGS AND QUESTIONED COSTS
State of North Dakota
Schedule of Findings and Questioned Costs
Fiscal Years Ended June 30, 2021 and 2022
The Department did track all of their subrecipients in a spreadsheet that captured information relating to when
their certified Federal expenditure information was received as well as if a single audit is required of them.
However, due to the errors noted in receiving this information as well as following up with completed single
audits in a timely manner in our sample tested, it was determined that this spreadsheet was not being fully
utilized.
CRITERIA
2 CFR 200.331(f) states that a pass-through entity must verify that every subrecipient is audited as required by 2
CFR 200 Subpart F.
2 CFR 200.331(d)(2) states that a pass-through entity must ensure subrecipients take timely and appropriate
action on all deficiencies pertaining to the Federal award provided to the subrecipient from the pass-through
entity through audits, on-site reviews, and other means.
2 CFR 200.521(d) states that a pass-through entity must issue a management decision within six months of
acceptance of the audit report by the Federal Audit Clearinghouse.
2 CFR 200.303(a) states that non-Federal entities must establish and maintain effective internal control over the
Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in
compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.
CAUSE
The Department of Public Instruction maintains a spreadsheet to track all subrecipient audit report monitoring.
However, they did not ensure that everyone on the spreadsheet provided a Single Audit report or certification
of total federal expenditures.
EFFECT
Subrecipients spending more than $750,000 from all Federal sources may not be obtaining audits as required or
implementing a corrective action plan in a timely manner if findings are noted in audits that were completed.
CONTEXT
The 4 subrecipients that did not provide a Single Audit report received approximately $9.9 million dollars in
Federal expenditures. The additional 6 entities that did not provide certifications indicating their total Federal
awards received approximately $1.5 million dollars. We did verify that the 6 entities that failed to provide
certifications did not have Single Audit reports submitted to the clearing house. Where sampling was performed,
the audit used a non-statistical sampling method.
IDENTIFICATION AS A REPEAT FINDING
Finding 2020-021 was reported in the immediate prior year. Finding 2018-041 was reported in a previous year.
The prior audit finding was reported as implemented on the summary schedule of prior audit findings. This
materially misrepresents the status of the finding.
RECOMMENDATION
We recommend the Department of Public Instruction:
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D - 77 | SCHEDULE OF FINDINGS AND QUESTIONED COSTS
State of North Dakota
Schedule of Findings and Questioned Costs
Fiscal Years Ended June 30, 2021 and 2022
• Ensure all subrecipients obtain audits in accordance with 2 CFR 200 Subpart F if they meet the
requirements;
• Issue management decisions within a timely manner;
• Ensure subrecipients took timely corrective action on deficiencies identified in the audits.
DEPARTMENT OF PUBLIC INSTRUCTION RESPONSE
The Department of Public Instruction agrees with the finding.
See “Management’s Response and Corrective Action” section of this report.
II!
D - 78 | SCHEDULE OF FINDINGS AND QUESTIONED COSTS
State of North Dakota
Schedule of Findings and Questioned Costs
Fiscal Years Ended June 30, 2021 and 2022
Office of Management and Budget
FINDING TYPE: Material Weakness - Material Noncompliance
Finding 2022-034
Federal Program: Coronavirus Relief Fund
ALN #: 21.019
Federal Award Number(s) and Year(s): SLT0013 and SLT0079 (2020)
Federal Agency: U.S. DEPARTMENT OF THE TREASURY
Compliance Requirement: Reporting
Questioned Cost: $0
CONDITION
We identified Coronavirus Relief Fund (CRF) quarterly financial progress reports were incomplete, inaccurate
and did not reconcile to the state's accounting system.
CRITERIA
Federal regulation, 2 CFR 200.303, requires non-Federal entities, in part, to establish and maintain effective
internal control over the Federal award that provides reasonable assurance that the non-Federal entity is
managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of
the Federal award.
Office of Management and Budget, 2 CFR Part 200, Appendix XI, 2021 and 2022 Compliance Supplements, for
Assistance Listing 21.019 Coronavirus Relief Fund, states in part: Each prime recipient of the Fund shall provide
a quarterly Financial Progress Report that contains COVID-19 related costs incurred during the covered period
(the period beginning on March 1, 2020; and ending on December 31, 2021) to Treasury OIG. Each prime recipient
shall report this quarterly information mentioned above into the Grant Solutions portal. The prime recipient’s
quarterly Financial Progress Report submissions should be supported by the data in the prime recipient’s
accounting system.
Key Line Items – The following line items from the reporting contain critical information:
(1) The total amount of payments from the Fund received from Treasury.
(2) The amount of funds received that were expended or obligated for each project or activity.
(3) A detailed list of all projects or activities for which funds were expended or obligated, including: a. The
name of the project or activity b. A description of the project or activity
(4) Detailed information on any loans issued; contracts and grants awarded; transfers made to other
government entities; and direct payments made by the prime recipient that are greater than $50,000. For
amounts less than $50,000, the prime recipient must report in the aggregate for these expenditure categories.
For direct payments to individuals, aggregate reporting is required to be reported regardless of amount.
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D - 79 | SCHEDULE OF FINDINGS AND QUESTIONED COSTS
State of North Dakota
Schedule of Findings and Questioned Costs
Fiscal Years Ended June 30, 2021 and 2022
Beginning September 21, 2020, prime recipients were required to submit via the Grant Solutions portal the first
detailed quarterly Financial Progress Report, which cover the period March 1 through June 30, 2020 (with
exception to the September 21 first quarter deadline and the October 13 second quarter reporting deadlines for
those prime recipients using Grant Solutions’ upload feature, which was available December 1, 2020). Thereafter,
quarterly reporting will be due no later than ten days after each calendar quarter. If the 10th calendar day falls
on a weekend or a Federal holiday, the due date will be the next working day. Reporting shall end with either
the calendar quarter after the COVID-19 related costs and expenditures have been liquidated and paid or the
calendar quarter ending September 30, 2022, whichever comes first. The prime recipient’s quarterly Financial
Progress Report submission should be supported by the data in the prime recipient’s accounting system.
Department of the Treasury Office of Inspector General Coronavirus Relief Frequently Asked Questions Related
to Reporting and Recordkeeping (OIG-CA-20-028R), if an error is identified or a modification needs to be made
after a report is already approved by the Treasury OIG, the prime recipient will need to make the modification
or correction in the next quarterly reporting cycle.
CAUSE
There was a lack of understanding across state agencies of the detailed requirements of Coronavirus Relief Fund
reporting. The North Dakota Office of Management and Budget (OMB) provided the CRF Report Template, Data
Upload Service Data Dictionary, Coronavirus Relief Fund Frequently Asked Questions, and instructions to all
state agencies. However, OMB’s procedures to review the information submitted by state agencies did not detect
all material errors and omissions within the reporting cycle. In addition, the short turnaround time for reporting
deadlines contributed to reporting errors and omissions.
EFFECT
Inaccurate Federal reporting reduces transparency and may impair the Federal oversight agency's ability to
properly oversee the program.
CONTEXT
State agencies prepared and submitted CRF report templates to the ND Office of Management and Budget
(OMB). OMB compiled the information into a master CRF report template for submission.
We randomly selected the quarters ending December 30, 2020, and December 31, 2021, to test across 11 state
agencies. One agency did not have expenditures in the quarter ending December 31, 2021; therefore, we
judgmentally selected the quarter ending March 31, 2021, to test. Another agency did not have expenditures in
either of the quarters randomly selected; therefore, we judgmentally selected the quarters ending September 30,
2021, and March 31, 2022, to test.
In total, we attempted to reconcile the 22 agency prepared CRF report templates to data in the state’s accounting
system. We also attempted to reconcile the agency prepared CRF report template information to OMB’s master
CRF report template and/or final submission. Lastly, we randomly sampled CRF expenditures from the agency
prepared CRF report templates to test the categorical breakdown.
Based on our testing, we identified:
• Approximately $61.1 million of CRF expenditures were not reported by various agencies to OMB in the
proper quarter.
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D - 80 | SCHEDULE OF FINDINGS AND QUESTIONED COSTS
State of North Dakota
Schedule of Findings and Questioned Costs
Fiscal Years Ended June 30, 2021 and 2022
Because material errors and omissions impacted total expenditures reported, the amounts reported by category
will also be misstated.
Lastly, if an error was identified or a modification needed to be made after a report was already approved by the
Treasury OIG, the prime recipient was allowed to make the modification or correction in the next quarterly
reporting cycle.
Where sampling was performed, the audit used a non-statistical sampling method.
IDENTIFICATION AS A REPEAT FINDING
Not a repeat finding.
RECOMMENDATION
We recommend the Office of Management and Budget strengthen procedures to ensure Federal reports are
complete, accurate and reconcile to the state's accounting system.
OFFICE OF MANAGEMENT AND BUDGET RESPONSE
The Office of Management and Budget agrees with this finding and the auditor’s recommendation. We agree
with the auditor’s finding that certain agency expenditures were not reported in the proper quarter and that
quarterly reports did not reconcile to the state accounting system. However, the Federal report was required to
be submitted ten days after the close of the period. The state accounting system was not closed by the time the
Federal reports were required to be submitted. The U.S. Department of Treasury recognized this and directed
reporting agencies to correct and revise prior submissions when each subsequent report was submitted. OMB
made these revisions as required and all expenditures were reported appropriately as the final Coronavirus
Relief Funds reports were submitted.
See “Management’s Response and Corrective Action” section of this report.
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D - 81 | SCHEDULE OF FINDINGS AND QUESTIONED COSTS
State of North Dakota
Schedule of Findings and Questioned Costs
Fiscal Years Ended June 30, 2021 and 2022
FINDING TYPE: Significant Deficiency - Other Noncompliance
Finding 2022-035
Federal Program: Coronavirus State and Local Fiscal Recovery Funds
ALN #: 21.027
Federal Award Number(s) and Year(s): SLFRP1964 (2022)
Federal Agency: U.S. DEPARTMENT OF THE TREASURY
Compliance Requirement: Reporting
Questioned Cost: $0
CONDITION
The Office of Management and Budget underreported both current period and cumulative expenditures by at
least $117,366,999 on the project and expenditure report to the Department of Treasury covering the period of
January 2022-March 2022. These expenditures were subsequently reported in the period of April 2022-June 2022.
CRITERIA
The interim final rule, issued May 17, 2021, states "The quarterly Project and Expenditure reports will include
financial data, information on contracts and subawards over $50,000, types of projects funded, and other
information regarding a recipient’s utilization of the award funds..... Treasury will provide additional guidance
and instructions on the reporting requirements outlined above for the Fiscal Recovery Funds at a later date."
(Federal Register Vol. 96, No.93 pgs. 26814-26815). The final rule published January 27, 2022 which amended the
interim rule also stated "Recipients are advised to also consult Treasury’s Reporting and Compliance Guidance
for additional information on program administration processes and requirements, including applicability of the
Uniform Guidance". Federal Register Vol. 87, No.18 pg. 4340). Per this guidance which was first published June
17, 2021, recipients were required to submit Project and Expenditure reports that included current period
expenditures and cumulative expenditures for reporting periods covering March 2021-December 2021 and
January 2022-March 2022. (Compliance and Reporting Guidance - State and Local Fiscal Recovery Funds, V5.0
pg.17-19). The FY 2022 compliance supplement also states that the SEFA should report all aggregate expenditures
for all four eligible use categories, not just the results of the revenue loss calculation or standard allowance.
2 CFR 200.303(a) states that non-Federal entities must establish and maintain effective internal control over the
Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in
compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.
CAUSE
Individual agencies paid SLFRF expenditures through the state's accounting system. OMB transferred
reimbursement of expenditures to the individual agencies upon request. OMB reported information on the
Federal project and expenditure reports based on OMB's transfers out to agencies. OMB tracked these transfers
and reported the amount tracked as current period and cumulative period expenditures for their Project and
Expenditure report. Expenditures may be reported on a cash or accrual basis. Some agencies did not request a
transfer for paid expenditures or provide information relating to incurred expenditures to OMB prior to the
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D - 82 | SCHEDULE OF FINDINGS AND QUESTIONED COSTS
State of North Dakota
Schedule of Findings and Questioned Costs
Fiscal Years Ended June 30, 2021 and 2022
reporting period end. The State Treasurer paid approximately $92 million and the Department of Human
Services paid approximately $25 million during the period that was not transferred to these agencies until after
the reporting period and not reported in the period January 2022-March 2022.
EFFECT
The timing of expenditures made using State and Local Fiscal Recovery Funds (SLFRF) was reported inaccurately
to the Department of Treasury.
CONTEXT
In March 2021, the Federal Department of Treasury obligated funds to all 50 states under the State Local and
Fiscal Recovery Fund to help states mitigate negative economic impacts caused by the COVID-19 pandemic. In
November 2021, the special session of the 67th legislature obligated use of these funds to various agencies across
the state. As the state was able to show that the revenue lost in years 2020 and 2021 exceeded the amount of the
obligation from the Department of Treasury, the state was able to claim use of these funds under revenue
replacement which allowed the state to utilize them for 'government operations' in addition to other specific uses
and also allowing the state to report use of these funds under a single 'revenue replacement' project. The agencies
began using the funds for purposes after they were obligated by the state legislature and began recording
expenditures against the grant throughout our audit period. When these funds were initially disbursed to the
state in March 2021, the funds were received by OMB and OMB then transferred reimbursement to agencies on
request.
North Dakota's project description on the reports was consistent and based on legislative appropriation. As
reported, "Due to its extraordinary revenue loss during the pandemic, North Dakota’s entire SFRF allocation is
dedicated to project expenditure category group 6 – Revenue Replacement. Consequently, all expenditures will
fall under project expenditure category 6.1 – Provision of Government Services. Government services, as defined
by the North Dakota legislature, includes economic development and workforce development initiatives,
infrastructure and deferred maintenance initiatives, state service delivery and information technology
improvements, and healthcare and emergency response initiatives."
Where sampling was performed, the audit used a non-statistical sampling method.
IDENTIFICATION AS A REPEAT FINDING
Not a repeat finding.
RECOMMENDATION
We recommend the Office of Management and Budget develop corrective action and properly report the state's
SLFRF current period expenditures and cumulative expenditures to the Department of Treasury as accumulated
from each agency's records within the state's accounting system.
OFFICE OF MANAGEMENT AND BUDGET RESPONSE
The Office of Management and Budget agrees with this finding. The expenditures referenced in this audit finding
were incurred by agencies prior to the period in which the Federal funds were included in the quarterly
expenditure reports for the State and Local Fiscal Recovery Fund. Because OMB is responsible for the state
reporting under this program, it is necessary to maintain some level of control over these funds. Consequently,
OMB manages the funds centrally and developed a process to reimburse agencies for their eligible expenditures
once expenditures were incurred and agencies requested reimbursement. As a result, reimbursement from the
state’s allocation of SLFRF moneys always occurs after the agency expenditure. Funds are included in the Federal
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D - 83 | SCHEDULE OF FINDINGS AND QUESTIONED COSTS
State of North Dakota
Schedule of Findings and Questioned Costs
Fiscal Years Ended June 30, 2021 and 2022
report for the period in which reimbursement from the SLFRF occurs. In some cases, this results in the agency
expenditure occurring in a period prior to the period covered under the quarterly SLFRF report in which the
reimbursement is reported. However, until reimbursement occurs, the expenditure is charged to a funding
source other than SLFRF. All expenditures reimbursed through SLFRF are included in Federal reports for the
period in which the reimbursement occurred.
See “Management’s Response and Corrective Action” section of this report.
AUDITOR’S CONCLUDING COMMENTS
While the Office of Management and Budget agrees with the finding, continuing Federal reporting based on
the timing of reimbursed expenditures will likely cause further inaccurate SLFRF reporting. In addition,
amounts transferred to agencies are not confirmed to not exceed incurred expenditures to ensure a
reimbursement process is in place.
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D - 84 | SCHEDULE OF FINDINGS AND QUESTIONED COSTS
State of North Dakota
Schedule of Findings and Questioned Costs
Fiscal Years Ended June 30, 2021 and 2022
Office of the State Treasurer
FINDING TYPE: Material Weakness - Material Noncompliance
Finding 2022-036
Federal Program: Coronavirus Relief Fund
ALN #: 21.019
Federal Award Number(s) and Year(s): SLT0013 and SLT0079 (2020)
Federal Agency: U.S. DEPARTMENT OF THE TREASURY
Compliance Requirement: Subrecipient Monitoring
Questioned Cost: $0
CONDITION
The State Treasurer's Office did not ensure all required information was provided to subrecipients of
Coronavirus Relief Funds (CRF). In addition, the Office's internal controls were insufficient to ensure that
subrecipients received communication regarding the necessary items. Required information not communicated
included:
• Subrecipient's unique entity identifier,
• Federal award identification number,
• Federal award date,
• Subaward budget period start and end date,
• Total amount of Federal funds obligated to the subrecipient by the pass-through entity including the
current financial obligation,
• Total amount of Federal award committed to the subrecipient by the pass-through entity,
• Name of awarding agency,
• Assistance listing number; and,
• Indirect cost rate for Federal award including if the de minimis rate is charged.
CRITERIA
Federal regulation, 2 CFR 200.332(a), requires pass-through entities to communicate specific required
information to subrecipients.
II!
D - 85 | SCHEDULE OF FINDINGS AND QUESTIONED COSTS
State of North Dakota
Schedule of Findings and Questioned Costs
Fiscal Years Ended June 30, 2021 and 2022
Federal regulation, 2 CFR 200.303, requires non-Federal entities, in part, to establish and maintain effective
internal control over the Federal award that provides reasonable assurance that the non-Federal entity is
managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of
the Federal award.
CAUSE
The documents used to communicate award information to subrecipients did not contain all required items.
EFFECT
These required communications are intended to help subrecipients meet all their reporting requirements, and to
meet all award terms. Subrecipients subject to Single Audits also need this information for their audits.
CONTEXT
The State Treasurer's Office was appropriated approximately $123.3 million of funds from the Coronavirus Relief
Fund (CRF) to be distributed to local governments. Almost all the funding was allocated to cities and counties
based on salary and benefit expenses for licensed law enforcement officers since Federal guidance allowed for
CRF funding to be used to reimburse law enforcement payroll costs.
The Director of the Office of Management and Budget sent out an email to the North Dakota Association of
Counties and to the North Dakota League of Cities to be forwarded to city and county leaders that indicated
such funding was available. A Certification Law Enforcement Payroll Reimbursement Form was attached to the
email. The combined information provided in the body of the email and the certification form did not contain
all required items.
Where sampling was performed, the audit used a non-statistical sampling method.
IDENTIFICATION AS A REPEAT FINDING
Not a repeat finding.
RECOMMENDATION
We recommend the State Treasurer's Office:
A) Communicate all required information of 2 CFR 200.332(a) to subrecipients.
B) Develop procedures to ensure that all Coronavirus Relief Fund award information is communicated to
subrecipients.
OFFICE OF STATE TREASURER RESPONSE
The Office of State Treasurer does agree with finding that we were not in compliance with Federal regulations
related to providing required information to subrecipients of Coronavirus Relief Funds (CRF).
See “Management’s Response and Corrective Action” section of this report.
II!
D - 86 | SCHEDULE OF FINDINGS AND QUESTIONED COSTS
State of North Dakota
Schedule of Findings and Questioned Costs
Fiscal Years Ended June 30, 2021 and 2022
FINDING TYPE: Significant Deficiency - Other Noncompliance
Finding 2022-037
Federal Program: Coronavirus Relief Fund
ALN #: 21.019
Federal Award Number(s) and Year(s): SLT0013 and SLT0079 (2020)
Federal Agency: U.S. DEPARTMENT OF THE TREASURY
Compliance Requirement: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Questioned Cost: $4,000
CONDITION
The Office of State Treasurer over-reimbursed a county for law enforcement payroll by $4,000. The amount of
the overpayment is considered the total known questioned cost. This overpayment error, projected to the entire
population, results in an additional possible error of $29,603.
CRITERIA
According to the Federal Register dated January 15, 2021, The CARES Act provides that payments from the Fund
may only be used to cover costs that:
1. are necessary expenditures incurred due to the public health emergency with respect to the Coronavirus
Disease 2019 (COVID–19);
2. were not accounted for in the budget most recently approved as of March 27, 2020 (the date of enactment
of the CARES Act) for the State or government; and
3. were incurred during the period that begins on March 1, 2020, and ends on December 31, 2021.
In addition, Federal Register indicates the Treasury has provided, as an administrative accommodation, that a
State, local, or tribal government may presume that public health and safety employees meet the substantially
dedicated test unless the relevant government determines that specific circumstances indicate otherwise. All
costs of such employees may be covered using payments for services provided during the period that begins on
March 1, 2020, and ends on December 31, 2021.
CAUSE
A county overstated its payroll costs by $4,000 on the CARES Act Coronavirus Relief Fund Eligibility
Certification Law Enforcement Payroll Reimbursement form submitted to the ND Office of Management and
Budget. In addition, subrecipient monitoring procedures did not identify this subrecipient as high risk (steady
monthly payroll and immaterial amount provided in total to the subrecipient).
II!
D - 87 | SCHEDULE OF FINDINGS AND QUESTIONED COSTS
State of North Dakota
Schedule of Findings and Questioned Costs
Fiscal Years Ended June 30, 2021 and 2022
EFFECT
The Office of State Treasurer was not in compliance with Federal regulations as an overpayment is not an
allowable use of Federal funds.
CONTEXT
The Office of State Treasurer was appropriated Coronavirus Relief Fund monies to provide payments to cities,
counties, and other political subdivisions. Such payments were primarily related to reimbursing cities and
counties for law enforcement payroll costs incurred between March 1, 2020 to December 31, 2020. Our testing of
Coronavirus Relief Fund program expenditures, identified one error from a sample size of 40 out of a possible
461 payments. The error was an overpayment to a county of $4,000 for law enforcement payroll costs. This
overpayment, projected to the entire population of $123,322,297, resulted in an additional possible error of
$29,603. However, since the State's program ended December 31, 2020, the cities and counties with known or
projected likely questioned costs would have until December 31, 2021, to incur allowable program expenditures
to offset any questions costs. Where sampling was performed, the audit used a non-statistical sampling method.
IDENTIFICATION AS A REPEAT FINDING
Not a repeat finding.
RECOMMENDATION
We recommend the Office of State Treasurer:
A) Request support from the county for allowable expenditures incurred during the period beginning March 1,
2020, and ending on December 31, 2021, to offset the overpayment; or
B) Recoup the overpayment from the county and refund the Department of the Treasury.
OFFICE OF STATE TREASURER RESPONSE
The Office of State Treasurer does agree with finding that we were not in compliance with Federal regulations
as an overpayment to the county for reimbursement for law enforcement payroll is not an allowable use of
Federal funds.
See “Management’s Response and Corrective Action” section of this report.
II!
D - 88 | SCHEDULE OF FINDINGS AND QUESTIONED COSTS
Single Audit Report
Auditee’s Section
S E C T I O N
A U D I T E E ’ S
Office of the
State Auditor
STATE OF NORTH DAKOTA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Fiscal Years Ended June 30, 2022
STATE IDENTIFYING AMOUNT TO
ALN ALPHA PROGRAM TITLE AGENCY PASS THROUGH ENTITY NUMBER EXPENDITURE SUBRECIPIENTS
Corporation For National And Community Service
Unclustered
Direct Programs:
94.003 State Commissions 60100 59,553
94.006 AmeriCorps 60100 224,487 224,487
94.008 Commission Investment Fund 60100 582,187 416,748
Total for Unclustered $ 866,227 $ 641,235
Total For Corporation For National And Community Service $ 866,227 $ 641,235
Department Of Commerce
Unclustered
Direct Programs:
11.303 Economic Development Technical Assistance UND 97,293
Total for Unclustered $ 97,293 $
Unclustered
Pass Through Non-State Entity:
11.U01 National Mesonet Program Prime Contract NDSU Synoptic Data Corp. S2020-141 245,091
Total for Unclustered $ 245,091 $
Economic Development Cluster
Direct Programs:
11.307 Economic Adjustment Assistance 60100 49,729
11.307 COVID-19 - Economic Adjustment Assistance UND 205,584
Total for Economic Development Cluster $ 255,313 $
Research and Development Cluster
Direct Programs:
11.459 Weather and Air Quality Research UND 48,217
Pass Through Non-State Entity:
11.467 Meteorologic and Hydrologic Modernization Development UND University Corporation For Atmospheric SUBAWD002620 12,989
Research
11.609 Measurement and Engineering Research and Standards NDSU Montana State University G243-21-W8250 19,741
Total for Research and Development Cluster $ 80,947 $
E-1
STATE OF NORTH DAKOTA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Fiscal Years Ended June 30, 2022
STATE IDENTIFYING AMOUNT TO
ALN ALPHA PROGRAM TITLE AGENCY PASS THROUGH ENTITY NUMBER EXPENDITURE SUBRECIPIENTS
Total For Department Of Commerce $ 678,644 $
Department Of Defense
Unclustered
Direct Programs:
12.002 Procurement Technical Assistance For Business Firms UND 254,050
12.112 Payments to States in Lieu of Real Estate Taxes 12000 173,456 173,456
12.401 National Guard Military Operations and Maintenance 54000 21,853,582
(O&M) Projects
12.617 Economic Adjustment Assistance for State Governments UND 342,252
12.903 GenCyber Grants Program BSC 38,511
12.U02 Archaeological Services for site 32MO0012 Oahe 70100 W9128F-16-D0043 Task Order 6,219
002
12.U03 Archaeological Services Midipadi Butte Garrison 70100 W9128F-16-D-0043 Task Order 778
0001
12.U06 Collections Management and update of CRMP 70100 W9128F-16-D0043 Task Order 19,095
003
Nonmonetary Assistance:
12.401 National Guard Military Operations and Maintenance 54000 141,464
(O&M) Projects
Total for Unclustered $ 22,829,407 $ 173,456
Unclustered
Direct Programs:
12.U01 AFJRROTC 2021 Summer Program UND FA3300-19-G-0013 76,796
12.U11 Educational Service Agreement - Air Force UND F33600-99-A-0080 35,400
12.U12 Flight Training Army ROTC Cadet Year 4 UND N/A 245,457
12.U13 Flight Training Army ROTC Cadets 2020-21 UND N/A 70,163
12.U21 NAVY - EDUCATIONAL SERVICE AGREEMENT UND N00140-98-G2501 99,957
12.U26 Summer 2022 AFJROTC Cadet Flight Training UND FA3300-19-G-0013 91,486
12.U31 Upper Missouri Basin Soil Moisture and Snowpack NDSU W9128F20D0066 863,699
Monitoring Existing & New Site Retrofits
Pass Through Non-State Entity:
12.U04 Bismarck East Main Ave Corridor Study NDSU Bismarck-Mandan Metropolitan Planning N/A 1,218
Organization
E-2
STATE OF NORTH DAKOTA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Fiscal Years Ended June 30, 2022
STATE IDENTIFYING AMOUNT TO
ALN ALPHA PROGRAM TITLE AGENCY PASS THROUGH ENTITY NUMBER EXPENDITURE SUBRECIPIENTS
12.U15 F-M Metro COG Regional ITS Architecture Update NDSU Fargo-Moorhead Metropolitan Council of N/A 14,771
Governments
12.U16 FM Metro COG Review and Adjustment to Household and NDSU Fargo-Moorhead Metropolitan Council of N/A 1,935
Job Data for the TDM Governments
12.U22 North Dakota MPO Planning Support Program Master NDSU Bismarck-Mandan Metropolitan Planning N/A 6,435
Agreement Organization
12.U23 North Dakota MPO Planning Support Program Master NDSU Fargo-Moorhead Metropolitan Council of N/A 6,435
Agreement Governments
12.U24 North Dakota MPO Planning Support Program Master NDSU Grand Forks-East Grand Forks Metropolitan N/A 6,435
Agreement Planning Organization
12.U27 Support for the Development of K-12 School Cybersecurity NDSU University Of Washington UWSC13535 1,177
Education in North Dakota
Total for Unclustered $ 1,521,364 $
Research and Development Cluster
Direct Programs:
12.300 Basic and Applied Scientific Research NDSU 2,218,748 543,971
12.300 Basic and Applied Scientific Research UND 244,140
12.420 Military Medical Research and Development UND 187,663 2,713
12.431 Basic Scientific Research NDSU 1,314,033
12.431 Basic Scientific Research UND 47,598 10,639
12.RD Study of Advanced Cybersecurity Techniques to Advance NDSU HQ086022C6003 87,296
the Security of Power Generation SCADA Systems
Supporting MDA Capabilities
12.RD Thermal Decomposition of Per and Polyfluoroalkyl UND W912HQ21P0084 99,891
Substance
12.RD Air University Quality Enhancement and Improvement NDSU FA330022C0035 8,094
Accreditation Support
12.U05 Cape Experiment 2019 (CapeEx19) UND N0017819C2609 135,696
12.U10 DOA-ESTCP HygroscopicCoolTower UND W912HQ17C0050 47,758
Pass Through Non-State Entity:
12.225 Commercial Technologies for Maintenance Activities NDSU National Center for Manufacturing Science 2021021-142041 76,186
Program
12.225 Commercial Technologies for Maintenance Activities NDSU PPG Industries, Inc. 202050-141027 195,284
Program
12.225 Commercial Technologies for Maintenance Activities NDSU PPG Industries, Inc. 201926-140968 60,588
Program
E-3
STATE OF NORTH DAKOTA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Fiscal Years Ended June 30, 2022
STATE IDENTIFYING AMOUNT TO
ALN ALPHA PROGRAM TITLE AGENCY PASS THROUGH ENTITY NUMBER EXPENDITURE SUBRECIPIENTS
12.225 Commercial Technologies for Maintenance Activities NDSU PPG Industries, Inc. 201854-140922 82,326
Program
12.225 Commercial Technologies for Maintenance Activities NDSU PPG Industries, Inc. 201828-140912 62,081
Program
12.225 Commercial Technologies for Maintenance Activities NDSU PPG Industries, Inc. 2018102-140967 59,238
Program
12.225 Commercial Technologies for Maintenance Activities NDSU National Center for Manufacturing Science 2022017-142125 31,654
Program
12.225 Commercial Technologies for Maintenance Activities NDSU National Center for Manufacturing Science 2021058-142104 34,646
Program
12.225 Commercial Technologies for Maintenance Activities NDSU PPG Industries, Inc. 2021004-142055 65,376
Program
12.225 Commercial Technologies for Maintenance Activities NDSU National Center for Manufacturing Science 2021017-142060 155,774
Program
12.225 Commercial Technologies for Maintenance Activities NDSU National Center for Manufacturing Science 2020106 - 142043 143,647
Program
12.225 Commercial Technologies for Maintenance Activities NDSU PPG Industries, Inc. 202090-141036 31,989
Program
12.225 Commercial Technologies for Maintenance Activities NDSU National Center for Manufacturing Science 2021059-142103 101,752
Program
12.225 Commercial Technologies for Maintenance Activities NDSU PPG Industries, Inc. X201852-140920 17,268
Program
12.300 Basic and Applied Scientific Research UND Colorado State University G-00976-1 197
12.300 Basic and Applied Scientific Research NDSU Adaptive Surface Technologies, Inc ASTONR20-01 8,138
12.420 Military Medical Research and Development UND Institute for Clinical Research FCCC 22784-02 14,152
12.431 Basic Scientific Research NDSU Elinor Specialty Coatings N/A 43,954
12.910 Research and Technology Development NDSU PPG Industries, Inc. 201853-140921 200
12.RD Experimental Investigation of Passive Control of Dynamic NDSU Ohio Aerospace Institute OAI-C2644-22309 16,303
Stall Using Micro-Cavity Actuators
12.RD Analytical Model Development on Propagation in NDSU University of Dayton RSC20073 146,056
Biological Tissue
12.RD Experimental Investigation of the Effect of Sweep on a NDSU Ohio Aerospace Institute R-700-202370-41022 35,364
Pitching Finite -Aspect-Ratio Wing
12.RD Integrated Academic and Student Support Services: NDSU Applied Technologies Group, Inc NDSU-QEP-21-0001 106,816
Quality Enhancement and Improvement Accreditation
Support
12.RD Development of a Novel PFAS Passive Sampler with UND University of Wisconsin System 213405471 4,499
Efficiency
E-4
STATE OF NORTH DAKOTA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Fiscal Years Ended June 30, 2022
STATE IDENTIFYING AMOUNT TO
ALN ALPHA PROGRAM TITLE AGENCY PASS THROUGH ENTITY NUMBER EXPENDITURE SUBRECIPIENTS
12.U07 Comprehensive Forensic Approach for Source Allocation UND Trustees of the Colorado School of Mines 401867-5803 13,630
of Poly- and Perfluoroalkyl Substances
12.U08 Defense Resiliency Platform Against Extreme Cold UND Virginia Polytechnic Institute & State 450870-19F24 101,729
Weather University
12.U17 High Efficiency Propeller for Small Unmanned X Systems UND Catto Propellers UND0025251 22,540
using Advance Composite Materials
12.U18 HMMWV Augmented Reality UND AM General, LLC PO 4800000814 162,070
12.U19 JDA-GFAFB Resiliency Study UND Jeffrey Donohoe Associates LLC N/A 74,612
12.U20 Military Resilience Study (MIR) for Grand Forks Airforce UND Jeffrey Donohoe Associates LLC N/A 12,000
12.U25 SDL UND Utah State University Space Dynamics CP0073345 8,638
Laboratory
12.U29 UND Support of Extendible ISM for Modeling CB Releases UND Aeris LLC 2021-UND-UAV 41,158
from UAVs
12.U30 UND Support of: Counter-Unmanned Aircraft System UND University of Alaska Fairbanks UA 22-0067 210,934
Technology to Protect Department of Defense Assets in
the Arctic
Total for Research and Development Cluster $ 6,531,716 $ 557,323
Total For Department Of Defense $ 30,882,487 $ 730,779
Department Of Education
Unclustered
Pass Through Non-State Entity:
84.425 F Education Stabilization Fund MASU 210,938
Direct Programs:
84.002 Adult Education - Basic Grants to States 20100 1,181,660 793,568
84.010 Title I Grants to Local Educational Agencies 20100 42,022,314 41,550,572
84.011 Migrant Education State Grant Program 20100 670,650 525,631
84.013 Title I State Agency Program for Neglected and Delinquent 20100 61,740
Children and Youth
84.031 Higher Education Institutional Aid MASU 311,933
84.041 Impact Aid DCB 19,124
84.048 A Career and Technical Education -- Basic Grants to States 27000 5,250,117 2,788,717
84.126 Rehabilitation Services Vocational Rehabilitation Grants to 32500 9,996,146
States
84.144 Migrant Education Coordination Program 20100 167,064 2,514
E-5
STATE OF NORTH DAKOTA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Fiscal Years Ended June 30, 2022
STATE IDENTIFYING AMOUNT TO
ALN ALPHA PROGRAM TITLE AGENCY PASS THROUGH ENTITY NUMBER EXPENDITURE SUBRECIPIENTS
84.161 Rehabilitation Services Client Assistance Program 32500 143,008
84.177 Rehabilitation Services Independent Living Services for 32500 9,687
Older Individuals Who are Blind
84.181 COVID-19 - Special Education-Grants for Infants and 32500 121,048
Families
84.181 Special Education-Grants for Infants and Families 32500 3,330,819
84.187 Supported Employment Services for Individuals with the 32500 197,218
Most Significant Disabilities
84.196 Education for Homeless Children and Youth 20100 260,816 143,308
84.224 Assistive Technology 32500 339,952
84.240 Program of Protection and Advocacy of Individual Rights 36000 197,636
84.287 Twenty-First Century Community Learning Centers 20100 6,058,419 5,619,570
84.299 Indian Education -- Special Programs for Indian Children UND 164,728
84.325 Special Education - Personnel Development to Improve 32500 191,173 25,196
Services and Results for Children with Disabilities
84.326 Special Education Technical Assistance and MISU 67,604
Dissemination to Improve Services and Results for
Children with Disabilities
84.358 Rural Education 20100 91,571 87,697
84.365 English Language Acquisition State Grants 20100 663,553 492,724
84.367 Supporting Effective Instruction State Grants (formerly 20100 9,829,808 9,608,586
Improving Teacher Quality State Grants)
84.369 Grants for State Assessments and Related Activities 20100 3,565,775 330,500
84.371 Comprehensive Literacy Development 20100 13,141,793 12,556,899
84.372 Statewide Longitudinal Data Systems 20100 790,714
84.377 School Improvement Grants 20100 244,705 244,705
84.384 Statewide Data Systems, Recovery Act 20100 145,088
84.407 Transition Programs for Students with Intellectual MISU 327,755 69,481
Disabilities into Higher Education
84.424 Student Support and Academic Enrichment Program 20100 6,033,540 5,890,238
84.425 C COVID-19 - Education Stabilization Fund 20100 240,733
84.425 D COVID-19 - Education Stabilization Fund 20100 67,737,518 64,151,345
84.425 R COVID-19 - Education Stabilization Fund 20100 1,494,362
84.425 E COVID-19 - Education Stabilization Fund MASU 781,506
E-6
STATE OF NORTH DAKOTA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Fiscal Years Ended June 30, 2022
STATE IDENTIFYING AMOUNT TO
ALN ALPHA PROGRAM TITLE AGENCY PASS THROUGH ENTITY NUMBER EXPENDITURE SUBRECIPIENTS
84.425 U COVID-19 - Education Stabilization Fund 20100 40,014,858 39,290,191
84.425 C COVID-19 - Education Stabilization Fund 11000 1,091,185 1,091,185
84.425 E COVID-19 - Education Stabilization Fund DSU 1,079,161
84.425 M COVID-19 - Education Stabilization Fund LRSC 76,621
84.425 C COVID-19 - Education Stabilization Fund MISU 77,274
84.425 E COVID-19 - Education Stabilization Fund MISU 2,455,111
84.425 F COVID-19 - Education Stabilization Fund MISU 2,237,191
84.425 F COVID-19 - Education Stabilization Fund LRSC 69,000
84.425 F COVID-19 - Education Stabilization Fund WSC 76,722
84.425 F COVID-19 - Education Stabilization Fund DSU 1,526,441
84.425 W COVID-19 - Education Stabilization Fund 20100 161,430 95,657
84.425 C COVID-19 - Education Stabilization Fund VCSU 4,117
84.425 E COVID-19 - Education Stabilization Fund VCSU 1,069,111
84.425 F COVID-19 - Education Stabilization Fund VCSU 440,217
84.425 R COVID-19 - Education Stabilization Fund WSC 3,960
84.425 E COVID-19 - Education Stabilization Fund LRSC 833,383
84.425 C COVID-19 - Education Stabilization Fund LRSC 454,703
84.425 C COVID-19 - Education Stabilization Fund NDSCS 4,380
84.425 E COVID-19 - Education Stabilization Fund NDSCS 13,119
84.425 F COVID-19 - Education Stabilization Fund NDSCS 599,318
84.425 E COVID-19 - Education Stabilization Fund WSC 973,820
84.425 M COVID-19 - Education Stabilization Fund DSU 146,530
84.425 M COVID-19 - Education Stabilization Fund MISU 97,505
84.425 F COVID-19 - Education Stabilization Fund UND 13,624,282
84.425 E COVID-19 - Education Stabilization Fund DCB 661,607
84.425 C COVID-19 - Education Stabilization Fund DSU 43,412
84.425 F COVID-19 - Education Stabilization Fund NDSU 6,420,970
84.425 E COVID-19 - Education Stabilization Fund NDSU 10,772,663
84.425 F COVID-19 - Education Stabilization Fund DCB 766,265
84.425 E COVID-19 - Education Stabilization Fund UND 8,423,894
84.425 E COVID-19 - Education Stabilization Fund BSC 2,017,916
E-7
STATE OF NORTH DAKOTA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Fiscal Years Ended June 30, 2022
STATE IDENTIFYING AMOUNT TO
ALN ALPHA PROGRAM TITLE AGENCY PASS THROUGH ENTITY NUMBER EXPENDITURE SUBRECIPIENTS
84.425 M COVID-19 - Education Stabilization Fund BSC 172,672
84.425 C COVID-19 - Education Stabilization Fund BSC 27,146
84.425 F COVID-19 - Education Stabilization Fund BSC 1,223,628
84.426 COVID-19 - Randolph-Sheppard – Financial Relief and 32500 7,563
Restoration Payments
Nonmonetary Assistance:
84.906 American Printing House for the Blind 25300 133,534
Pass Through Non-State Entity:
84.161 Rehabilitation Services Client Assistance Program 36000 North Dakota Department of Human N/A 92,231
Services - Client Assistance Program
84.287 Twenty-First Century Community Learning Centers UND Indian Prairie Community Unit School N/A 5,995
District 204
84.411 Education Innovation and Research (formerly Investing in NDSU National Writing Project 14-ND02-2020i3CWP 30,213
Innovation (i3) Fund)
84.425 D COVID-19 - Education Stabilization Fund 25200 North Dakota Department of Public 10700 8,894
Instruction
Total for Unclustered $ 274,000,257 $ 185,358,284
Research and Development Cluster
Pass Through Non-State Entity:
84.287 Twenty-First Century Community Learning Centers UND Indian Prairie Community Unit School 586-46-0423 1,400
District 204
84.305 Education Research, Development and Dissemination UND California State University, Chico SUB18-059 39,963
84.305 Education Research, Development and Dissemination NDSU University of Pennsylvania 583399 34,221
Total for Research and Development Cluster $ 75,584 $
Special Education Cluster (IDEA)
Direct Programs:
84.027 COVID-19 - Special Education Grants to States 20100 1,434,864 1,422,878
84.027 Special Education Grants to States 20100 34,330,248 30,918,770
84.173 Special Education Preschool Grants 20100 741,133 697,731
84.173 COVID-19 - Special Education Preschool Grants 20100 14,564 13,611
Pass Through Non-State Entity:
84.027 Special Education Grants to States 25200 North Dakota Department of Public 14237 25,984
Instruction
E-8
STATE OF NORTH DAKOTA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Fiscal Years Ended June 30, 2022
STATE IDENTIFYING AMOUNT TO
ALN ALPHA PROGRAM TITLE AGENCY PASS THROUGH ENTITY NUMBER EXPENDITURE SUBRECIPIENTS
84.027 COVID-19 - Special Education Grants to States 25200 North Dakota Department of Public 14529 11,987
Instruction
84.173 Special Education Preschool Grants 25200 North Dakota Department of Public 14239 1,012
Instruction
84.173 COVID-19 - Special Education Preschool Grants 25200 North Dakota Department of Public 14594 953
Instruction
Total for Special Education Cluster (IDEA) $ 36,560,745 $ 33,052,990
Student Financial Assistance Cluster
Direct Programs:
84.007 Federal Supplemental Educational Opportunity Grants LRSC 41,200
84.007 Federal Supplemental Educational Opportunity Grants NDSCS 179,217
84.007 Federal Supplemental Educational Opportunity Grants DCB 32,243
84.007 Federal Supplemental Educational Opportunity Grants VCSU 90,455
84.007 Federal Supplemental Educational Opportunity Grants BSC 77,588
84.007 Federal Supplemental Educational Opportunity Grants UND 1,062,434
84.007 Federal Supplemental Educational Opportunity Grants DSU 136,323
84.007 Federal Supplemental Educational Opportunity Grants MASU 75,400
84.007 Federal Supplemental Educational Opportunity Grants NDSU 773,675
84.007 Federal Supplemental Educational Opportunity Grants WSC 29,797
84.007 Federal Supplemental Educational Opportunity Grants MISU 167,500
84.033 Federal Work-Study Program LRSC 30,853
84.033 Federal Work-Study Program VCSU 55,159
84.033 Federal Work-Study Program MISU 105,828
84.033 Federal Work-Study Program WSC 24,503
84.033 Federal Work-Study Program NDSCS 85,790
84.033 Federal Work-Study Program MASU 62,018
84.033 Federal Work-Study Program NDSU 439,928
84.033 Federal Work-Study Program BSC 28,982
84.033 Federal Work-Study Program DSU 172,214
84.033 Federal Work-Study Program DCB 47,683
84.033 Federal Work-Study Program UND 659,160
84.038 Federal Perkins Loan Program NDSU 3,639,968
E-9
STATE OF NORTH DAKOTA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Fiscal Years Ended June 30, 2022
STATE IDENTIFYING AMOUNT TO
ALN ALPHA PROGRAM TITLE AGENCY PASS THROUGH ENTITY NUMBER EXPENDITURE SUBRECIPIENTS
84.038 Federal Perkins Loan Program NDSCS 645,658
84.038 Federal Perkins Loan Program LRSC 210,095
84.038 Federal Perkins Loan Program MASU 357,151
84.038 Federal Perkins Loan Program DSU 568,033
84.038 Federal Perkins Loan Program UND 7,816,791
84.038 Federal Perkins Loan Program DCB 157,890
84.038 Federal Perkins Loan Program MISU 1,428,926
84.038 Federal Perkins Loan Program BSC 119,326
84.038 Federal Perkins Loan Program WSC 85,043
84.038 Federal Perkins Loan Program VCSU 414,925
84.063 Federal Pell Grant Program UND 7,659,286
84.063 Federal Pell Grant Program LRSC 876,980
84.063 Federal Pell Grant Program MISU 2,816,195
84.063 Federal Pell Grant Program WSC 1,040,042
84.063 Federal Pell Grant Program NDSU 8,831,216
84.063 Federal Pell Grant Program MASU 1,367,736
84.063 Federal Pell Grant Program DCB 895,473
84.063 Federal Pell Grant Program NDSCS 2,466,826
84.063 Federal Pell Grant Program VCSU 1,298,807
84.063 Federal Pell Grant Program BSC 2,638,816
84.063 Federal Pell Grant Program DSU 1,448,466
84.268 Federal Direct Student Loans UND 75,306,775
84.268 Federal Direct Student Loans LRSC 1,440,146
84.268 Federal Direct Student Loans NDSU 44,964,112
84.268 Federal Direct Student Loans DSU 3,831,654
84.268 Federal Direct Student Loans NDSCS 5,995,831
84.268 Federal Direct Student Loans WSC 1,094,081
84.268 Federal Direct Student Loans VCSU 3,823,795
84.268 Federal Direct Student Loans BSC 5,926,178
84.268 Federal Direct Student Loans MASU 3,867,598
84.268 Federal Direct Student Loans DCB 1,583,161
E - 10
STATE OF NORTH DAKOTA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Fiscal Years Ended June 30, 2022
STATE IDENTIFYING AMOUNT TO
ALN ALPHA PROGRAM TITLE AGENCY PASS THROUGH ENTITY NUMBER EXPENDITURE SUBRECIPIENTS
84.268 Federal Direct Student Loans MISU 7,415,839
84.379 Teacher Education Assistance for College and Higher MISU 12,731
Education Grants (TEACH Grants)
84.379 Teacher Education Assistance for College and Higher MASU 43,898
Education Grants (TEACH Grants)
84.379 Teacher Education Assistance for College and Higher UND 85,328
Education Grants (TEACH Grants)
84.379 Teacher Education Assistance for College and Higher VCSU 11,316
Education Grants (TEACH Grants)
84.379 Teacher Education Assistance for College and Higher NDSU 10,373
Education Grants (TEACH Grants)
Total for Student Financial Assistance Cluster $ 206,574,415 $
TRIO Cluster
Direct Programs:
84.042 TRIO Student Support Services NDSU 496,012
84.042 TRIO Student Support Services MISU 413,430
84.042 TRIO Student Support Services LRSC 307,299
84.042 TRIO Student Support Services UND 383,672
84.044 TRIO Talent Search UND 554,808
84.047 TRIO Upward Bound NDSU 244,078
84.047 TRIO Upward Bound UND 473,875
84.066 TRIO Educational Opportunity Centers UND 444,277
84.217 TRIO McNair Post-Baccalaureate Achievement UND 304,707
Total for TRIO Cluster $ 3,622,158 $
Total For Department Of Education $ 520,833,159 $ 218,411,274
Department Of Energy
Unclustered
Direct Programs:
81.041 State Energy Program 60100 246,089 188,838
81.042 Weatherization Assistance for Low-Income Persons 60100 2,971,184 2,825,552
81.138 State Heating Oil and Propane Program 60100 2,458
E - 11
STATE OF NORTH DAKOTA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Fiscal Years Ended June 30, 2022
STATE IDENTIFYING AMOUNT TO
ALN ALPHA PROGRAM TITLE AGENCY PASS THROUGH ENTITY NUMBER EXPENDITURE SUBRECIPIENTS
81.U01 Direct Restitution (Supplemental Crude Oil Overcharge 60100 N/A 184 184
Refund)
81.U02 Stripperwell Settlement (Petroleum Violation Escrow 60100 N/A 595
Funds)
Total for Unclustered $ 3,220,510 $ 3,014,574
Research and Development Cluster
Direct Programs:
81.049 Office of Science Financial Assistance Program UND 270,209
81.049 Office of Science Financial Assistance Program NDSU 394,659
81.057 University Coal Research UND 86,349 1,730
81.086 Conservation Research and Development NDSU 43,503
81.086 Conservation Research and Development UND 345,231 78,468
81.087 Renewable Energy Research and Development UND 511,285 72,110
81.089 Fossil Energy Research and Development UND 18,418,221 2,303,831
81.135 Advanced Research Projects Agency - Energy UND 288,596
81.U03 Conceptual Design of a 1 Ton Per Dat Rare Earth Oxide UND 89243320CFE000057 1,932,394 1,698,275
Extraction and Concentration Plant from Low Rank Coals
Pass Through Non-State Entity:
81.042 Weatherization Assistance for Low-Income Persons UND Nevada Department of Business and N/A 43,915
Industry
81.049 Office of Science Financial Assistance Program UND Envergex LLC DE-SC0020863 1,243
81.049 Office of Science Financial Assistance Program UND Envergex LLC N/A 60,956
81.049 Office of Science Financial Assistance Program UND Precision Combustion Inc PO No 1968 2,914
81.049 Office of Science Financial Assistance Program UND Semplastics EHC LLC N/A 15,923
81.087 Renewable Energy Research and Development NDSU University of Oklahoma 2020-42 38,317
81.087 Renewable Energy Research and Development NDSU Washington State University 136936-G004139 103,946
81.089 Fossil Energy Research and Development UND Pennsylvania State University S000045-USDOE 56,441
81.089 Fossil Energy Research and Development UND Pennsylvania State University S001343-USDOE 158,007
81.089 Fossil Energy Research and Development UND Minnkota Power Cooperative Inc. PO#200336 72,263
81.089 Fossil Energy Research and Development UND X-MAT CCC LLC N/A 41,602
81.089 Fossil Energy Research and Development UND Barr Engineering Company UND-FE0031756 220,147
81.089 Fossil Energy Research and Development UND University of Wyoming 1004866-UND 781,443
E - 12
STATE OF NORTH DAKOTA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Fiscal Years Ended June 30, 2022
STATE IDENTIFYING AMOUNT TO
ALN ALPHA PROGRAM TITLE AGENCY PASS THROUGH ENTITY NUMBER EXPENDITURE SUBRECIPIENTS
81.089 Fossil Energy Research and Development UND Doosan Heavy Industries & Construction 2021900024 39,804
Co., Ltd.
81.089 Fossil Energy Research and Development UND University of Texas at Austin UTAUS-SUB00000088 7,042
81.089 Fossil Energy Research and Development UND Semplastics EHC LLC N/A 149,025
81.089 Fossil Energy Research and Development UND Microbeam Technologies Incorporated Microbeam Project #1537 949
81.089 Fossil Energy Research and Development UND University of Louisville ULRF_20-0756-01 4,112
81.089 Fossil Energy Research and Development UND University of Alaska Fairbanks PO 528936 / UAF 19-0014 64,267
81.089 Fossil Energy Research and Development UND Microbeam Technologies Incorporated MTI01181615 90,502
81.089 Fossil Energy Research and Development UND Microbeam Technologies Incorporated MTI01181626 10,006
81.089 Fossil Energy Research and Development UND Membrane Technology and Research, Inc. 387-DOE-FE-0031632 69,438
81.135 Advanced Research Projects Agency - Energy UND Envergex LLC DE-AR0001314 86,449
81.U04 LEIDOS - Biomass Cofiring-TOR11 UND Leidos Holdings, Inc. P010227025 112,731
81.U05 LEIDOS - Cofiring Post - TOR 12 UND Leidos Holdings, Inc. P010227025 2,705,021
81.U06 LEIDOS-Adv Airfoils - TOR15 UND Leidos Holdings, Inc. P010227025 35,526
81.U07 LEIDOS-Business Deveop-TOR14 UND Leidos Holdings, Inc. P010227025 83,823
81.U08 LEIDOS-Demonstration MVR-TOR16 UND Leidos Holdings, Inc. P010227025 42,313
81.U09 LEIDOS-LDRD Support-TOR17 UND Leidos Holdings, Inc. P010227025 15,386
81.U10 Technical Review and Input of NETL Research - Task 4 UND Leidos Holdings, Inc. P010227025 872,074
Total for Research and Development Cluster $ 28,276,032 $ 4,154,414
Total For Department Of Energy $ 31,496,542 $ 7,168,988
Department Of Health And Human Services
Unclustered
Direct Programs:
93.041 Special Programs for the Aging, Title VII, Chapter 3, 32500 21,637
Programs for Prevention of Elder Abuse, Neglect, and
Exploitation
93.042 COVID-19 - Special Programs for the Aging, Title VII, 32500 55,489
Chapter 2, Long Term Care Ombudsman Services for
Older Individuals
93.042 Special Programs for the Aging, Title VII, Chapter 2, Long 32500 71,884
Term Care Ombudsman Services for Older Individuals
93.043 Special Programs for the Aging, Title III, Part D, Disease 32500 97,108
Prevention and Health Promotion Services
E - 13
STATE OF NORTH DAKOTA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Fiscal Years Ended June 30, 2022
STATE IDENTIFYING AMOUNT TO
ALN ALPHA PROGRAM TITLE AGENCY PASS THROUGH ENTITY NUMBER EXPENDITURE SUBRECIPIENTS
93.047 Special Programs for the Aging, Title VI, Part A, Grants to UND 228,365
Indian Tribes, Part B, Grants to Native Hawaiians
93.048 Special Programs for the Aging, Title IV, and Title II, UND 311,061
Discretionary Projects
93.048 Special Programs for the Aging, Title IV, and Title II, MISU 264,493
Discretionary Projects
93.048 COVID-19 - Special Programs for the Aging, Title IV, and 32500 255,260 15,749
Title II, Discretionary Projects
93.052 National Family Caregiver Support, Title III, Part E 32500 1,308,232
93.069 Public Health Emergency Preparedness 30100 4,858,703 2,105,059
93.071 Medicare Enrollment Assistance Program 40100 22,679
93.072 Lifespan Respite Care Program 32500 45,018
93.079 Cooperative Agreements to Promote Adolescent Health 20100 93,969
through School-Based HIV/STD Prevention and School-
Based Surveillance
93.092 Affordable Care Act (ACA) Personal Responsibility NDSU 196,932 120,499
Education Program
93.103 Food and Drug Administration Research NDSU 73,648
93.103 Food and Drug Administration Research 60200 41,460
93.107 Area Health Education Centers UND 353,219
93.116 Project Grants and Cooperative Agreements for 30100 263,065 37,881
Tuberculosis Control Programs
93.124 Nurse Anesthetist Traineeship UND 18,405
93.127 Emergency Medical Services for Children 30100 166,390
93.130 Cooperative Agreements to States/Territories for the 30100 133,317
Coordination and Development of Primary Care Offices
93.136 Injury Prevention and Control Research and State and 30100 381,235 214,755
Community Based Programs
93.137 Community Programs to Improve Minority Health Grant 30100 207,347 70,132
Program
93.138 Protection and Advocacy for Individuals with Mental Illness 36000 504,931
93.150 Projects for Assistance in Transition from Homelessness 32500 614,185
(PATH)
93.155 Rural Health Research Centers UND 2,497,305 1,773,867
93.165 Grants to States for Loan Repayment 30100 168,177 168,177
93.178 Nursing Workforce Diversity UND 99,922
E - 14
STATE OF NORTH DAKOTA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Fiscal Years Ended June 30, 2022
STATE IDENTIFYING AMOUNT TO
ALN ALPHA PROGRAM TITLE AGENCY PASS THROUGH ENTITY NUMBER EXPENDITURE SUBRECIPIENTS
93.217 Family Planning Services 30100 1,619,747 1,181,392
93.223 Development and Coordination of Rural Health Services UND 3,137,745 666,859
93.234 Traumatic Brain Injury State Demonstration Grant Program 36000 58,242
93.234 Traumatic Brain Injury State Demonstration Grant Program 32500 31,263
93.236 Grants to States to Support Oral Health Workforce 30100 346,840 70,425
Activities
93.241 State Rural Hospital Flexibility Program UND 1,202,508 518,421
93.243 Substance Abuse and Mental Health Services Projects of UND 455,587
Regional and National Significance
93.251 Early Hearing Detection and Intervention MISU 215,719 18,734
93.268 COVID-19 - Immunization Cooperative Agreements 30100 11,038,699 4,790,532
93.268 COVID-19 - Immunization Cooperative Agreements NDUS 46,709
93.270 Viral Hepatitis Prevention and Control 30100 176,238 61,767
93.301 Small Rural Hospital Improvement Grant Program UND 1,412,214 1,120,599
93.314 Early Hearing Detection and Intervention Information MISU 160,000
System (EHDI-IS) Surveillance Program
93.319 Outreach Programs to Reduce the Prevalence of Obesity NDSU 721,738 91,265
in High Risk Rural Areas
93.323 COVID-19 - Epidemiology and Laboratory Capacity for 30100 21,329,617 5,227,996
Infectious Diseases (ELC)
93.324 State Health Insurance Assistance Program 40100 270,196
93.332 Cooperative Agreement to Support Navigators in Federally- MISU 645,413
facilitated Exchanges
93.336 COVID-19 - Behavioral Risk Factor Surveillance System 30100 454,312
93.354 COVID-19 - Public Health Emergency Response: 30100 331,713
Cooperative Agreement for Emergency Response: Public
Health Crisis Response
93.366 State Actions to Improve Oral Health Outcomes and 30100 604,246 213,345
Partner Actions to Improve Oral Health Outcomes
93.387 National and State Tobacco Control Program 30100 1,066,928 36,687
93.391 COVID-19 - Activities to Support State, Tribal, Local and 30100 6,143,049 3,439,929
Territorial (STLT) Health Department Response to Public
Health or Healthcare Crises
93.413 The State Flexibility to Stabilize the Market Grant Program 40100 20,000
93.423 1332 State Innovation Waivers 40100 20,481,805
E - 15
STATE OF NORTH DAKOTA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Fiscal Years Ended June 30, 2022
STATE IDENTIFYING AMOUNT TO
ALN ALPHA PROGRAM TITLE AGENCY PASS THROUGH ENTITY NUMBER EXPENDITURE SUBRECIPIENTS
93.426 Improving the Health of Americans through Prevention and 30100 2,023,968 1,274,138
Management of Diabetes and Heart Disease and Stroke
93.497 COVID-19 - Family Violence Prevention and Services/ 30100 12,289 6,862
Sexual Assault/Rape Crisis Services and Supports
93.498 COVID-19 - Provider Relief Fund and American Rescue 32500 3,445,927
Plan (ARP) Rural Distribution
93.556 MaryLee Allen Promoting Safe and Stable Families 32500 434,106 104,382
Program
93.556 COVID-19 - MaryLee Allen Promoting Safe and Stable 32500 27,703 27,703
Families Program
93.558 Temporary Assistance for Needy Families 32500 17,885,862 188,774
93.558 COVID-19 - Temporary Assistance for Needy Families 32500 1,065,350
93.563 Child Support Enforcement 32500 11,684,062
93.564 Child Support Enforcement Research 32500 44,099
93.566 Refugee and Entrant Assistance State/Replacement 32500 1,795,116 8,702
Designee Administered Programs
93.568 Low-Income Home Energy Assistance 32500 36,701,542 5,802,563
93.568 COVID-19 - Low-Income Home Energy Assistance 32500 4,265,147
93.569 COVID-19 - Community Services Block Grant 60100 1,449,665 1,364,367
93.569 Community Services Block Grant 60100 3,258,042 3,193,602
93.586 State Court Improvement Program 18000 315,150
93.590 COVID-19 - Community-Based Child Abuse Prevention 32500 51,800
Grants
93.590 Community-Based Child Abuse Prevention Grants 32500 477,124
93.597 Grants to States for Access and Visitation Programs 32500 100,219
93.599 Chafee Education and Training Vouchers Program (ETV) 32500 123,026
93.599 COVID-19 - Chafee Education and Training Vouchers 32500 44,433
Program (ETV)
93.603 Adoption and Legal Guardianship Incentive Payments 32500 363,600
93.618 Voting Access for Individuals with Disabilities-Grants for 36000 78,749
Protection and Advocacy Systems
93.630 Developmental Disabilities Basic Support and Advocacy 32500 627,258 21,151
Grants
93.630 Developmental Disabilities Basic Support and Advocacy 36000 626,943
Grants
E - 16
STATE OF NORTH DAKOTA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Fiscal Years Ended June 30, 2022
STATE IDENTIFYING AMOUNT TO
ALN ALPHA PROGRAM TITLE AGENCY PASS THROUGH ENTITY NUMBER EXPENDITURE SUBRECIPIENTS
93.632 University Centers for Excellence in Developmental MISU 642,278
Disabilities Education, Research, and Service
93.643 COVID-19 - Children's Justice Grants to States 32500 119,340 48,874
93.645 Stephanie Tubbs Jones Child Welfare Services Program 32500 417,198
93.645 COVID-19 - Stephanie Tubbs Jones Child Welfare 32500 19,281
Services Program
93.658 Foster Care Title IV-E 32500 15,148,422 104,083
93.659 Adoption Assistance 32500 14,386,154 3,346
93.665 COVID-19 - Emergency Grants to Address Mental and 32500 1,218,496 284,186
Substance Use Disorders During COVID-19
93.665 COVID-19 - Emergency Grants to Address Mental and 36000 32,308
Substance Use Disorders During COVID-19
93.667 Social Services Block Grant 32500 3,746,233
93.669 Child Abuse and Neglect State Grants 32500 27,012 23,764
93.669 COVID-19 - Child Abuse and Neglect State Grants 32500 19,974
93.671 COVID-19 - Family Violence Prevention and 30100 1,045,959 1,000,203
Services/Domestic Violence Shelter and Supportive
Services
93.674 John H. Chafee Foster Care Program for Successful 32500 446,114 424,212
Transition to Adulthood
93.674 COVID-19 - John H. Chafee Foster Care Program for 32500 95,565 36,533
Successful Transition to Adulthood
93.732 Mental and Behavioral Health Education and Training UND 627,725
Grants
93.747 COVID-19 - Elder Abuse Prevention Interventions Program 32500 342,568
93.767 Children's Health Insurance Program 32500 19,032,191
93.788 Opioid STR 32500 4,143,141
93.791 Money Follows the Person Rebalancing Demonstration 32500 5,315,011 587,497
93.843 ACL Assistive Technology State Grants for Protection and 36000 53,597
Advocacy
93.889 National Bioterrorism Hospital Preparedness Program 30100 1,933,053 298,562
93.898 Cancer Prevention and Control Programs for State, UND 414,100
Territorial and Tribal Organizations
93.898 Cancer Prevention and Control Programs for State, 30100 2,953,235 1,710,236
Territorial and Tribal Organizations
E - 17
STATE OF NORTH DAKOTA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Fiscal Years Ended June 30, 2022
STATE IDENTIFYING AMOUNT TO
ALN ALPHA PROGRAM TITLE AGENCY PASS THROUGH ENTITY NUMBER EXPENDITURE SUBRECIPIENTS
93.912 Rural Health Care Services Outreach, Rural Health NDSU 133,654
Network Development and Small Health Care Provider
Quality Improvement
93.913 Grants to States for Operation of State Offices of Rural UND 186,400 18,327
Health
93.917 HIV Care Formula Grants 30100 2,260,285 864,407
93.940 HIV Prevention Activities Health Department Based 30100 999,550 96,211
93.946 Cooperative Agreements to Support State-Based Safe 30100 135,470
Motherhood and Infant Health Initiative Programs
93.958 COVID-19 - Block Grants for Community Mental Health 32500 30,294
Services
93.958 Block Grants for Community Mental Health Services 32500 1,748,512 57,347
93.959 Block Grants for Prevention and Treatment of Substance 32500 5,868,014
Abuse
93.959 COVID-19 - Block Grants for Prevention and Treatment of 32500 442,619
Substance Abuse
93.969 PPHF Geriatric Education Centers UND 828,453 212,140
93.970 Health Professions Recruitment Program for Indians UND 1,111,115
93.977 COVID-19 - Sexually Transmitted Diseases (STD) 30100 550,212 11,731
Prevention and Control Grants
93.982 Mental Health Disaster Assistance and Emergency Mental 32500 399,633 138,657
Health
93.991 Preventive Health and Health Services Block Grant 30100 305,367 130,494
93.994 Maternal and Child Health Services Block Grant to the 30100 1,653,298 421,350
States
93.U03 MQSA Inspections 30300 HHSF223201710056C 71,392
93.U04 Medicated Feeds 60200 75F40121C00107 49,530
Nonmonetary Assistance:
93.268 Immunization Cooperative Agreements 30100 8,400,781
Pass Through Non-State Entity:
93.048 Special Programs for the Aging, Title IV, and Title II, UND University of Southern California 137298454/ PO 50933433 715
Discretionary Projects
93.103 Food and Drug Administration Research 30100 Association of Food and Drug Officials G-MP-1910-07946 78,142
93.110 Maternal and Child Health Federal Consolidated Programs 30100 Association of State Public Health U7NMC30388-03-02 843,540 437,158
Nutritionists
E - 18
STATE OF NORTH DAKOTA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Fiscal Years Ended June 30, 2022
STATE IDENTIFYING AMOUNT TO
ALN ALPHA PROGRAM TITLE AGENCY PASS THROUGH ENTITY NUMBER EXPENDITURE SUBRECIPIENTS
93.243 Substance Abuse and Mental Health Services Projects of UND Montana Department of Public Health and 21-332-74548-0 73,332
Regional and National Significance Human Services
93.243 Substance Abuse and Mental Health Services Projects of UND Grand Forks Housing Authority 3 20,027
Regional and National Significance
93.421 COVID-19 - Strengthening Public Health Systems and MISU Association of University Centers on 28-8814-22 64,874
Services through National Partnerships to Improve and Disabilities
Protect the Nation’s Health
93.421 COVID-19 - Strengthening Public Health Systems and MISU Association of University Centers on 21-21-8815 8,621
Services through National Partnerships to Improve and Disabilities
Protect the Nation’s Health
93.421 Strengthening Public Health Systems and Services 30100 National Association of Chronic Disease 1592020 3,309
through National Partnerships to Improve and Protect the Directors
Nation’s Health
93.421 Strengthening Public Health Systems and Services MISU Association of University Centers on 34-21-8814 24,050
through National Partnerships to Improve and Protect the Disabilities
Nation’s Health
93.421 Strengthening Public Health Systems and Services NDSU National Network of Public Health Institute G2129-AG0754 7,691
through National Partnerships to Improve and Protect the
Nation’s Health
93.424 NON-ACA/PPHF—Building Capacity of the Public Health MISU Association of University Centers on N/A 7,689
System to Improve Population Health through National Disabilities
Nonprofit Organizations
93.426 Improving the Health of Americans through Prevention and NDSU North Dakota Pharmacy Service Corporation N/A 12,138
Management of Diabetes and Heart Disease and Stroke
93.470 Alzheimer’s Disease Program Initiative (ADPI) UND Spirit Lake Tribe N/A 12,161
93.569 Community Services Block Grant UND Community Services Agency N/A 10,801
93.648 Child Welfare Research Training or Demonstration UND The Research Foundation for the State R1235354 363,687
University of New York
93.648 Child Welfare Research Training or Demonstration UND The Research Foundation for the State 11-89268 68,971
University of New York
93.648 Child Welfare Research Training or Demonstration UND The Research Foundation for the State 11-92159 79,299
University of New York
93.761 Evidence-Based Falls Prevention Programs Financed NDSU South Dakota State University 3TB507 9,986
Solely by Prevention and Public Health Funds (PPHF)
93.788 Opioid STR NDSU South Dakota State University 3TB310 49,424
93.788 Opioid STR UND University of Missouri System 00109612/00077332 369,502
93.788 Opioid STR NDSU South Dakota State University 3TB352 60,181
93.796 State Survey Certification of Health Care Providers and 36000 North Dakota Department of Human N/A 100,540
Suppliers (Title XIX) Medicaid Services - Medicaid Title 19
E - 19
STATE OF NORTH DAKOTA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Fiscal Years Ended June 30, 2022
STATE IDENTIFYING AMOUNT TO
ALN ALPHA PROGRAM TITLE AGENCY PASS THROUGH ENTITY NUMBER EXPENDITURE SUBRECIPIENTS
93.884 Primary Care Training and Enhancement UND University of Washington UWSC10279 / BPO 49251 23,904
93.912 Rural Health Care Services Outreach, Rural Health UND City County Health District N/A 13,304
Network Development and Small Health Care Provider
Quality Improvement
93.U06 ND State Council on Developmental Disabilities (SCDD) 36000 North Dakota Department of Human N/A 5,840
Services
Total for Unclustered $ 271,890,406 $ 40,845,632
Unclustered
Nonmonetary Assistance:
93.U02 COVID-19 - Division of Strategic National Stockpile 30100 N/A 705,817
Pass Through Non-State Entity:
93.U05 COVID-19 - AHRQ ECHO National Nursing Home UND University of New Mexico 3RJK7 44,640
COVID-19 Action Network
Total for Unclustered $ 750,457 $
Aging Cluster
Direct Programs:
93.044 Special Programs for the Aging, Title III, Part B, Grants for 32500 2,300,382 503,928
Supportive Services and Senior Centers
93.044 COVID-19 - Special Programs for the Aging, Title III, Part 32500 959,921
B, Grants for Supportive Services and Senior Centers
93.045 COVID-19 - Special Programs for the Aging, Title III, Part 32500 544,747
C, Nutrition Services
93.045 Special Programs for the Aging, Title III, Part C, Nutrition 32500 5,398,658
Services
93.053 Nutrition Services Incentive Program 32500 800,405
Total for Aging Cluster $ 10,004,113 $ 503,928
CCDF Cluster
Direct Programs:
93.575 Child Care and Development Block Grant 32500 7,377,198 909,426
93.575 COVID-19 - Child Care and Development Block Grant 32500 33,430,003
93.596 Child Care Mandatory and Matching Funds of the Child 32500 10,902,684
Care and Development Fund
Total for CCDF Cluster $ 51,709,885 $ 909,426
E - 20
STATE OF NORTH DAKOTA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Fiscal Years Ended June 30, 2022
STATE IDENTIFYING AMOUNT TO
ALN ALPHA PROGRAM TITLE AGENCY PASS THROUGH ENTITY NUMBER EXPENDITURE SUBRECIPIENTS
Head Start Cluster
Direct Programs:
93.600 Head Start 32500 22,618
93.600 Head Start MASU 3,335,941
93.600 COVID-19 - Head Start MASU 7,882
93.600 Head Start 20100 84,616
Nonmonetary Assistance:
93.600 Head Start MASU 521,524
Total for Head Start Cluster $ 3,972,581 $
Medicaid Cluster
Direct Programs:
93.775 State Medicaid Fraud Control Units 12500 672,422
93.777 State Survey and Certification of Health Care Providers 32500 1,092,266
and Suppliers (Title XVIII) Medicare
93.777 State Survey and Certification of Health Care Providers 30100 1,230,239
and Suppliers (Title XVIII) Medicare
93.778 Medical Assistance Program 32500 1,131,329,927 22,601
93.778 COVID-19 - Medical Assistance Program 30100 387,008
Total for Medicaid Cluster $ 1,134,711,862 $ 22,601
Research and Development Cluster
Direct Programs:
93.242 Mental Health Research Grants UND 762,048
93.243 Substance Abuse and Mental Health Services Projects of UND 1,183,478 744,598
Regional and National Significance
93.247 Advanced Nursing Education Workforce Grant Program NDSU 354,232 173,724
93.273 Alcohol Research Programs UND 98,308
93.310 Trans-NIH Research Support UND 169,545 26,368
93.351 Research Infrastructure Programs NDSU 931,406
93.394 Cancer Detection and Diagnosis Research NDSU 72,523
93.395 Cancer Treatment Research NDSU 309,106 81,839
93.732 Mental and Behavioral Health Education and Training UND 9,587
Grants
E - 21
STATE OF NORTH DAKOTA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Fiscal Years Ended June 30, 2022
STATE IDENTIFYING AMOUNT TO
ALN ALPHA PROGRAM TITLE AGENCY PASS THROUGH ENTITY NUMBER EXPENDITURE SUBRECIPIENTS
93.837 Cardiovascular Diseases Research NDSU 224,150
93.838 Lung Diseases Research NDSU 439,605 115,950
93.847 Diabetes, Digestive, and Kidney Diseases Extramural NDSU 592,468 576,352
Research
93.853 Extramural Research Programs in the Neurosciences and UND 453,439
Neurological Disorders
93.855 Allergy and Infectious Diseases Research NDSU 188,385 7,224
93.855 Allergy and Infectious Diseases Research UND 1,035,956 48,596
93.859 Biomedical Research and Research Training UND 12,935,729 1,592,222
93.859 Biomedical Research and Research Training NDSU 3,045,239 42,761
93.866 Aging Research NDSU 787,564 174,121
93.866 Aging Research UND 897,485
93.867 Vision Research NDSU 34,006
Pass Through Non-State Entity:
93.068 Chronic Diseases: Research, Control, and Prevention UND University of North Carolina at Chapel Hill PO ID Y20DSL0408 45,853
93.262 Occupational Safety and Health Program NDSU University of Minnesota P005501208 7,511
93.279 Drug Abuse and Addiction Research Programs UND University of Cincinnati 013764-00015 23,558
93.279 Drug Abuse and Addiction Research Programs UND University of Tennessee 20-2050-UND/21-0110-UND 239
93.279 Drug Abuse and Addiction Research Programs UND Drexel University PO U0176282 55,760
93.421 Strengthening Public Health Systems and Services NDSU National Network of Public Health Institute G1451-AG-0031 87
through National Partnerships to Improve and Protect the
Nation’s Health
93.586 State Court Improvement Program UND Standing Rock Sioux Tribe N/A 11,919
93.838 Lung Diseases Research UND West Virginia University N/A 148,969
93.847 Diabetes, Digestive, and Kidney Diseases Extramural NDSU Sanford Research North CY21-048-NDSU 59,863
Research
93.847 Diabetes, Digestive, and Kidney Diseases Extramural UND Regents of the University of Michigan 3004429441 4,599
Research
93.853 Extramural Research Programs in the Neurosciences and UND Trinity College NS065957-01/UND2021 142,758
Neurological Disorders
93.855 Allergy and Infectious Diseases Research UND Planet Biotechnology Incorporated 1 R41 AI152954-01 A1 17,761
93.855 Allergy and Infectious Diseases Research UND University of Kentucky 3200003246-20-284 83,987
93.859 Biomedical Research and Research Training UND Sanford Health SRN-2021-02 18,608
E - 22
STATE OF NORTH DAKOTA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Fiscal Years Ended June 30, 2022
STATE IDENTIFYING AMOUNT TO
ALN ALPHA PROGRAM TITLE AGENCY PASS THROUGH ENTITY NUMBER EXPENDITURE SUBRECIPIENTS
93.859 Biomedical Research and Research Training UND BBC Entrepreneurial Training & Consulting, 5UT2GM130175-03 30,580
LLC
93.859 Biomedical Research and Research Training UND University of Nebraska 34-5250-2005-923 99
93.859 Biomedical Research and Research Training NDSU Sanford Research North SRN-2021-01 346,380
93.859 Biomedical Research and Research Training UND BBC Entrepreneurial Training & Consulting, ND2018 12,139
LLC
93.859 Biomedical Research and Research Training NDSU University of Nebraska Medical Center 34-5250-2016-762 10,858
93.859 Biomedical Research and Research Training NDSU University Of Texas at Austin UTA20-001169 11,864
93.859 Biomedical Research and Research Training UND University of Nebraska 34-5250-2032-728 10,511
93.859 Biomedical Research and Research Training UND West Virginia University 12-303G-ND 9,657
93.859 Biomedical Research and Research Training UND University of Nebraska 34-5250-2016-151 40
93.866 Aging Research UND Ohio State University, The SPC-1000003598/GR102258 90,304
93.866 Aging Research UND Trustees of Boston University 4500003782 150,946
93.866 Aging Research UND West Virginia University Research 17-471-UND 19,665
Corporation
93.866 Aging Research UND Mayo Clinic UND-256075/PO 67391560 24,211
93.866 Aging Research UND West Virginia University Research 20-529-UND 80,461
Corporation
93.867 Vision Research UND Barron Associates, Inc. 536-SC01 26,076
93.945 Assistance Programs for Chronic Disease Prevention and UND Montana Department of Public Health and 14096760050 131
Control Human Services
93.945 Assistance Programs for Chronic Disease Prevention and UND Montana Department of Public Health and 22096760050 125,306
Control Human Services
Total for Research and Development Cluster $ 26,094,959 $ 3,583,755
Student Financial Assistance Cluster
Direct Programs:
93.264 Nurse Faculty Loan Program (NFLP) MASU 28,063
93.264 Nurse Faculty Loan Program (NFLP) UND 114,942
93.342 Health Professions Student Loans, Including Primary Care UND 397,291
Loans and Loans for Disadvantaged Students
93.364 Nursing Student Loans UND 1,497,195
93.364 Nursing Student Loans DSU 215,406
93.364 Nursing Student Loans MISU 938,292
93.364 Nursing Student Loans NDSU 430,291
E - 23
STATE OF NORTH DAKOTA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Fiscal Years Ended June 30, 2022
STATE IDENTIFYING AMOUNT TO
ALN ALPHA PROGRAM TITLE AGENCY PASS THROUGH ENTITY NUMBER EXPENDITURE SUBRECIPIENTS
Total for Student Financial Assistance Cluster $ 3,621,480 $
Total For Department Of Health And Human Services $ 1,502,755,743 $ 45,865,342
Department Of Homeland Security
Unclustered
Direct Programs:
97.008 Non-Profit Security Program 54000 352,553 352,553
97.012 Boating Safety Financial Assistance 72000 751,177 20,100
97.023 Community Assistance Program State Support Services 77000 94,926
Element (CAP-SSSE)
97.036 Disaster Grants - Public Assistance (Presidentially 54000 7,291,477 6,339,443
Declared Disasters)
97.036 COVID-19 - Disaster Grants - Public Assistance 54000 33,283,555 1,008,197
(Presidentially Declared Disasters)
97.036 COVID-19 - Disaster Grants - Public Assistance 32500 412,360
(Presidentially Declared Disasters)
97.039 Hazard Mitigation Grant 54000 459,148 413,271
97.041 National Dam Safety Program 77000 62,416
97.042 Emergency Management Performance Grants 54000 2,928,849 1,372,030
97.042 COVID-19 - Emergency Management Performance Grants 54000 122,464 17,058
97.045 Cooperating Technical Partners 77000 3,367,721
97.047 BRIC: Building Resilient Infrastructure and Communities 54000 3,068,974 2,941,007
97.067 Homeland Security Grant Program 54000 6,414,536 5,154,983
Total for Unclustered $ 58,610,156 $ 17,618,642
Total For Department Of Homeland Security $ 58,610,156 $ 17,618,642
Department Of Housing And Urban Development
Unclustered
Direct Programs:
14.171 Manufactured Home Dispute Resolution 60100 8,380
14.228 COVID-19 - Community Development Block 60100 21,367
Grants/State's program and Non-Entitlement Grants in
14.228 Community Development Block Grants/State's program 60100 2,145,622 1,903,249
and Non-Entitlement Grants in Hawaii
E - 24
STATE OF NORTH DAKOTA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Fiscal Years Ended June 30, 2022
STATE IDENTIFYING AMOUNT TO
ALN ALPHA PROGRAM TITLE AGENCY PASS THROUGH ENTITY NUMBER EXPENDITURE SUBRECIPIENTS
14.231 COVID-19 - Emergency Solutions Grant Program 60100 3,712,966 3,570,838
14.231 Emergency Solutions Grant Program 60100 188,882 152,809
14.267 Continuum of Care Program 60100 11,854 11,094
14.401 Fair Housing Assistance Program State and Local 40600 156,900
Total for Unclustered $ 6,245,971 $ 5,637,990
CDBG - Disaster Recovery Grants - Pub. L. No. 113-2 Cluster
Direct Programs:
14.272 National Disaster Resilience Competition DCB 83,071
Total for CDBG - Disaster Recovery Grants - Pub. L. No. 113-2 Cluster $ 83,071 $
Total For Department Of Housing And Urban Development $ 6,329,042 $ 5,637,990
Department Of Justice
Unclustered
Direct Programs:
16.015 Missing Alzheimer's Disease Patient Assistance Program MISU 23,772
16.017 Sexual Assault Services Formula Program 30100 422,310 406,177
16.034 COVID-19 - Coronavirus Emergency Supplemental 12500 734,759 405,884
Funding Program
16.320 Services for Trafficking Victims 12500 165,551
16.540 Juvenile Justice and Delinquency Prevention 53000 600,036 600,036
16.543 Missing Children's Assistance 12500 255,225
16.548 Title V Delinquency Prevention Program 53000 22,501 22,501
16.554 National Criminal History Improvement Program (NCHIP) 12500 5,279
16.575 Crime Victim Assistance 53000 220,395
16.576 Crime Victim Compensation 53000 5,899,225 5,870,225
16.582 Crime Victim Assistance/Discretionary Grants 53000 5,000
16.582 Crime Victim Assistance/Discretionary Grants 12500 78,114
16.585 Drug Court Discretionary Grant Program 53000 113,419
16.588 Violence Against Women Formula Grants 30100 860,997 754,724
16.596 Justice System Infrastructure Program for Indian Tribes UND 88,562
16.608 Tribal Justice Systems and Alcohol and Substance Abuse UND 530,861 269,088
E - 25
STATE OF NORTH DAKOTA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Fiscal Years Ended June 30, 2022
STATE IDENTIFYING AMOUNT TO
ALN ALPHA PROGRAM TITLE AGENCY PASS THROUGH ENTITY NUMBER EXPENDITURE SUBRECIPIENTS
16.609 Project Safe Neighborhoods 12500 90,047 83,150
16.710 Public Safety Partnership and Community Policing Grants 12500 479,907
16.734 Special Data Collections and Statistical Studies 12500 100,000
16.738 Edward Byrne Memorial Justice Assistance Grant Program 12500 509,026 185,837
16.741 DNA Backlog Reduction Program 12500 365,274
16.742 Paul Coverdell Forensic Sciences Improvement Grant 12500 457,524
Program
16.750 Support for Adam Walsh Act Implementation Grant 12500 3,920
Program
16.813 NICS Act Record Improvement Program 12500 197,313
16.827 Justice Reinvestment Initiative 53000 534,724 534,724
16.827 Justice Reinvestment Initiative 18000 315,368
Pass Through Non-State Entity:
16.582 Crime Victim Assistance/Discretionary Grants UND Fox Valley Technical College D2019012073 37,784
16.608 Tribal Justice Systems and Alcohol and Substance Abuse UND Fox Valley Technical College D2019001020 27,724
16.608 Tribal Justice Systems and Alcohol and Substance Abuse UND Fox Valley Technical College D2020010002 2,272
16.726 Juvenile Mentoring Program NDSU National 4-H Council 2019-MU-FX-0002 3,565
16.726 Juvenile Mentoring Program NDSU National 4-H Council 2020-JU-FX-0031 37,661
16.738 Edward Byrne Memorial Justice Assistance Grant Program UND The Council of State Governments 21-SA-161-2972 8,658
16.841 VOCA Tribal Victim Services Set-Aside Program UND Fox Valley Technical College D2019008055 22,738
Total for Unclustered $ 13,219,511 $ 9,132,346
Research and Development Cluster
Pass Through Non-State Entity:
16.608 Tribal Justice Systems and Alcohol and Substance Abuse UND The National Judicial College NJC-2019001 135,922
Total for Research and Development Cluster $ 135,922 $
Total For Department Of Justice $ 13,355,433 $ 9,132,346
Department Of Labor
Unclustered
Direct Programs:
17.201 Registered Apprenticeship 27000 148,423 148,423
17.235 Senior Community Service Employment Program 32500 120,890 21,038
E - 26
STATE OF NORTH DAKOTA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Fiscal Years Ended June 30, 2022
STATE IDENTIFYING AMOUNT TO
ALN ALPHA PROGRAM TITLE AGENCY PASS THROUGH ENTITY NUMBER EXPENDITURE SUBRECIPIENTS
17.285 Apprenticeship USA Grants 60100 212,324
17.504 Consultation Agreements BSC 509,451
17.600 Mine Health and Safety Grants 27000 120,220 120,220
Total for Unclustered $ 1,111,308 $ 289,681
Total For Department Of Labor $ 1,111,308 $ 289,681
Department Of State
Unclustered
Pass Through Non-State Entity:
19.402 Professional and Cultural Exchange Programs - MISU Global Ties U.S. CPG-FY21-005 1,461
International Visitor Leadership Program
Total for Unclustered $ 1,461 $
Total For Department Of State $ 1,461 $
Department Of The Interior
Unclustered
Direct Programs:
15.227 Distribution of Receipts to State and Local Governments 12000 5,802 5,802
15.250 Regulation of Surface Coal Mining and Surface Effects of 40800 991,165
Underground Coal Mining
15.252 Abandoned Mine Land Reclamation (AMLR) 40800 2,437,804
15.427 Federal Oil and Gas Royalty Management State and Tribal 11700 524,961
Coordination
15.433 Flood Control Act Lands 12000 65,749,813 65,749,813
15.436 Late Disbursement Interest 12000 418 277
15.437 Minerals Leasing Act 12000 69,747,774 32,652,113
15.518 Garrison Diversion Unit 72000 852,570
15.518 Garrison Diversion Unit 77000 20,828,087
15.615 Cooperative Endangered Species Conservation Fund 72000 74,052
15.634 State Wildlife Grants 72000 618,566 236,502
15.637 Migratory Bird Joint Ventures 72000 26,996 26,996
15.654 National Wildlife Refuge System Enhancements 72000 98,610
15.810 National Cooperative Geologic Mapping 40500 3,954
E - 27
STATE OF NORTH DAKOTA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Fiscal Years Ended June 30, 2022
STATE IDENTIFYING AMOUNT TO
ALN ALPHA PROGRAM TITLE AGENCY PASS THROUGH ENTITY NUMBER EXPENDITURE SUBRECIPIENTS
15.904 Historic Preservation Fund Grants-In-Aid 70100 762,795 132,224
15.916 Outdoor Recreation Acquisition, Development and 75000 497,563 444,849
15.931 Youth and Veteran Organizations Conservation Activities NDSU 17,138
Pass Through Non-State Entity:
15.518 Garrison Diversion Unit 77000 Garrison Diversion Conservancy District 6-FC-60-00210 64,467
15.808 U.S. Geological Survey Research and Data Collection 77000 Garrison Diversion Conservancy District 6-FC-60-00210 22,411
15.939 Heritage Partnership NDSU Northern Plains Heritage Foundation N/A 1,193
Total for Unclustered $ 163,326,139 $ 99,248,576
Fish and Wildlife Cluster
Direct Programs:
15.605 Sport Fish Restoration 72000 4,562,113 383,501
15.611 Wildlife Restoration and Basic Hunter Education 72000 10,282,787 102,757
15.626 Enhanced Hunter Education and Safety 72000 81,190 81,190
Pass Through Non-State Entity:
15.605 Sport Fish Restoration NDSU South Dakota Department of Game, Fish 20SC06W011 23,474
and Parks
Total for Fish and Wildlife Cluster $ 14,949,564 $ 567,448
Research and Development Cluster
Direct Programs:
15.247 Wildlife Resource Management NDSU 15,877
15.678 Cooperative Ecosystem Studies Units NDSU 88,135
15.805 Assistance to State Water Resources Research Institutes NDSU 80,860
15.808 U.S. Geological Survey Research and Data Collection NDSU 46,873
15.945 Cooperative Research and Training Programs – UND 1,855
Resources of the National Park System
15.945 Cooperative Research and Training Programs – NDSU 122,806
Resources of the National Park System
15.RD USGS-USFWS Science Support Partnership Grant: Below- NDSU F03RBNW00 2
ground mutualisms to support pollination mutualisms:
improving pollinator habitat using mycorrhizal inoculum
Pass Through Non-State Entity:
15.815 National Land Remote Sensing Education Outreach and UND AmericaView AV18-ND-01-003 13,892
Research
E - 28
STATE OF NORTH DAKOTA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Fiscal Years Ended June 30, 2022
STATE IDENTIFYING AMOUNT TO
ALN ALPHA PROGRAM TITLE AGENCY PASS THROUGH ENTITY NUMBER EXPENDITURE SUBRECIPIENTS
15.815 National Land Remote Sensing Education Outreach and UND AmericaView AV18-ND-01 1,783
Research
Total for Research and Development Cluster $ 372,083 $
Total For Department Of The Interior $ 178,647,786 $ 99,816,024
Department Of The Treasury
Unclustered
Direct Programs:
21.019 COVID-19 - Coronavirus Relief Fund VCSU 61,147
21.019 COVID-19 - Coronavirus Relief Fund 11000 39,374
21.019 COVID-19 - Coronavirus Relief Fund 60100 7,530,252 50,000
21.019 COVID-19 - Coronavirus Relief Fund 25300 86,000
21.019 COVID-19 - Coronavirus Relief Fund NDUS 2,441,541
21.019 COVID-19 - Coronavirus Relief Fund 32500 5,464,719 171,993
21.019 COVID-19 - Coronavirus Relief Fund 20100 680,424 680,424
21.019 COVID-19 - Coronavirus Relief Fund UND 4,750
21.019 COVID-19 - Coronavirus Relief Fund 80100 83,128
21.019 COVID-19 - Coronavirus Relief Fund 18000 360,000
21.019 COVID-19 - Coronavirus Relief Fund 31300 286,413
21.019 COVID-19 - Coronavirus Relief Fund 50400 8,100,000
21.019 COVID-19 - Coronavirus Relief Fund 40500 5,935,352
21.019 COVID-19 - Coronavirus Relief Fund 30100 15,776,031 1,467,036
21.019 COVID-19 - Coronavirus Relief Fund 12000 12,943 12,943
21.019 COVID-19 - Coronavirus Relief Fund NDSU 1,093,498
21.019 COVID-19 - Coronavirus Relief Fund 11200 7,832,948
21.019 COVID-19 - Coronavirus Relief Fund MASU 405,660
21.019 COVID-19 - Coronavirus Relief Fund DCB 211,018
21.019 COVID-19 - Coronavirus Relief Fund 53000 23,585,333
21.019 COVID-19 - Coronavirus Relief Fund NDSCS 35,539
21.019 COVID-19 - Coronavirus Relief Fund BSC 79,531
21.023 COVID-19 - Emergency Rental Assistance Program 32500 55,422,639
21.026 COVID-19 - Homeowner Assistance Fund 32500 134,639
E - 29
STATE OF NORTH DAKOTA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Fiscal Years Ended June 30, 2022
STATE IDENTIFYING AMOUNT TO
ALN ALPHA PROGRAM TITLE AGENCY PASS THROUGH ENTITY NUMBER EXPENDITURE SUBRECIPIENTS
21.027 COVID-19 - CORONAVIRUS STATE AND LOCAL 31300 61,546
FISCAL RECOVERY FUNDS
21.027 COVID-19 - CORONAVIRUS STATE AND LOCAL 32100 4,855 4,855
FISCAL RECOVERY FUNDS
21.027 COVID-19 - CORONAVIRUS STATE AND LOCAL 11000 725,915
FISCAL RECOVERY FUNDS
21.027 COVID-19 - CORONAVIRUS STATE AND LOCAL 60200 1,000,000
FISCAL RECOVERY FUNDS
21.027 COVID-19 - CORONAVIRUS STATE AND LOCAL 32500 26,179,030
FISCAL RECOVERY FUNDS
21.027 COVID-19 - CORONAVIRUS STATE AND LOCAL 20100 11,493
FISCAL RECOVERY FUNDS
21.027 COVID-19 - CORONAVIRUS STATE AND LOCAL 18000 50,000
FISCAL RECOVERY FUNDS
21.027 COVID-19 - CORONAVIRUS STATE AND LOCAL 14000 2,800
FISCAL RECOVERY FUNDS
21.027 COVID-19 - CORONAVIRUS STATE AND LOCAL 12500 45,821
FISCAL RECOVERY FUNDS
21.027 COVID-19 - CORONAVIRUS STATE AND LOCAL 41200 258,329
FISCAL RECOVERY FUNDS
21.027 COVID-19 - CORONAVIRUS STATE AND LOCAL 50400 1,747,254
FISCAL RECOVERY FUNDS
21.027 COVID-19 - CORONAVIRUS STATE AND LOCAL 12000 92,347,319
FISCAL RECOVERY FUNDS
21.027 COVID-19 - CORONAVIRUS STATE AND LOCAL 11200 38,430
FISCAL RECOVERY FUNDS
21.027 COVID-19 - CORONAVIRUS STATE AND LOCAL 60100 279,697
FISCAL RECOVERY FUNDS
21.027 COVID-19 - CORONAVIRUS STATE AND LOCAL 53000 5,275,074
FISCAL RECOVERY FUNDS
21.027 COVID-19 - CORONAVIRUS STATE AND LOCAL 40500 1,640,452
FISCAL RECOVERY FUNDS
21.027 COVID-19 - CORONAVIRUS STATE AND LOCAL DSU 235,200
FISCAL RECOVERY FUNDS
21.027 COVID-19 - CORONAVIRUS STATE AND LOCAL UND 1,920,402
FISCAL RECOVERY FUNDS
21.027 COVID-19 - CORONAVIRUS STATE AND LOCAL NDUS 83,910
FISCAL RECOVERY FUNDS
21.027 COVID-19 - CORONAVIRUS STATE AND LOCAL NDSCS 3,996,259
FISCAL RECOVERY FUNDS
E - 30
STATE OF NORTH DAKOTA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Fiscal Years Ended June 30, 2022
STATE IDENTIFYING AMOUNT TO
ALN ALPHA PROGRAM TITLE AGENCY PASS THROUGH ENTITY NUMBER EXPENDITURE SUBRECIPIENTS
21.027 COVID-19 - CORONAVIRUS STATE AND LOCAL MISU 719,591
FISCAL RECOVERY FUNDS
21.027 COVID-19 - CORONAVIRUS STATE AND LOCAL BSC 350,644
FISCAL RECOVERY FUNDS
21.027 COVID-19 - CORONAVIRUS STATE AND LOCAL 80100 11,565,036
FISCAL RECOVERY FUNDS
21.027 COVID-19 - CORONAVIRUS STATE AND LOCAL 77000 23,991,806
FISCAL RECOVERY FUNDS
21.027 COVID-19 - CORONAVIRUS STATE AND LOCAL 75000 1,169,532
FISCAL RECOVERY FUNDS
21.027 COVID-19 - CORONAVIRUS STATE AND LOCAL NDSU 327,170
FISCAL RECOVERY FUNDS
21.027 COVID-19 - CORONAVIRUS STATE AND LOCAL 70100 883,131
FISCAL RECOVERY FUNDS
Pass Through Non-State Entity:
21.019 COVID-19 - Coronavirus Relief Fund UND SafetySpect Inc. N/A 2,031
Total for Unclustered $ 310,575,606 $ 2,387,251
Total For Department Of The Treasury $ 310,575,606 $ 2,387,251
Department Of Transportation
Unclustered
Direct Programs:
20.106 Airport Improvement Program and COVID-19 Airports 41200 538,467
Program
20.106 COVID-19 - Airport Improvement Program and COVID-19 41200 12,859
Airports Program
20.111 Aircraft Pilots Workforce Development Grant Program UND 112,963
20.200 Highway Research and Development Program 80100 146,891
20.215 Highway Training and Education 80100 142,923
20.240 Fuel Tax Evasion-Intergovernmental Enforcement Effort 12700 4,950
20.301 Railroad Safety 40800 5,321
20.325 Consolidated Rail Infrastructure and Safety Improvements 80100 147,210 147,210
20.505 Metropolitan Transportation Planning and State and Non- 80100 758,860 758,860
Metropolitan Planning and Research
20.509 COVID-19 - Formula Grants for Rural Areas and Tribal 80100 183,869 183,869
Transit Program
E - 31
STATE OF NORTH DAKOTA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Fiscal Years Ended June 30, 2022
STATE IDENTIFYING AMOUNT TO
ALN ALPHA PROGRAM TITLE AGENCY PASS THROUGH ENTITY NUMBER EXPENDITURE SUBRECIPIENTS
20.509 Formula Grants for Rural Areas and Tribal Transit Program 80100 7,028,648 6,653,532
20.608 Minimum Penalties for Repeat Offenders for Driving While 80100 694,186 10,140
Intoxicated
20.615 E-911 Grant Program 54000 561,533 561,533
20.700 Pipeline Safety Program State Base Grant 40800 222,319
20.703 Interagency Hazardous Materials Public Sector Training 54000 198,146 115,758
and Planning Grants
20.721 PHMSA Pipeline Safety Program One Call Grant 40800 32,660
20.U02 Accelerated Safety Activity Program 80100 DTNH22-17-H-00142 20,083
Pass Through Non-State Entity:
20.200 Highway Research and Development Program NDSU Minnesota Department of Transportation 1036338 work order 1 2,646
20.U01 5010 Inspections 41200 GCR Inc N/A 16,900
Total for Unclustered $ 10,831,434 $ 8,430,902
Federal Transit Cluster
Direct Programs:
20.526 Buses and Bus Facilities Formula, Competitive, and Low 80100 1,838,868 1,838,868
or No Emissions Programs
Total for Federal Transit Cluster $ 1,838,868 $ 1,838,868
FMCSA Cluster
Direct Programs:
20.218 Motor Carrier Safety Assistance 50400 2,582,114
20.237 Motor Carrier Safety Assistance High Priority Activities NDSU 129,884
Grants and Cooperative Agreements
Total for FMCSA Cluster $ 2,711,998 $
Highway Planning and Construction Cluster
Direct Programs:
20.205 COVID-19 - Highway Planning and Construction 80100 23,346,560
20.205 Highway Planning and Construction 80100 286,074,180 2,850,718
20.219 Recreational Trails Program 80100 1,859
20.219 Recreational Trails Program 75000 967,852 774,470
Pass Through Non-State Entity:
E - 32
STATE OF NORTH DAKOTA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Fiscal Years Ended June 30, 2022
STATE IDENTIFYING AMOUNT TO
ALN ALPHA PROGRAM TITLE AGENCY PASS THROUGH ENTITY NUMBER EXPENDITURE SUBRECIPIENTS
20.205 Highway Planning and Construction NDSU Bismarck-Mandan Metropolitan Planning 38151860 Bis-Man 3,442
Organization
20.205 Highway Planning and Construction NDSU Fargo-Moorhead Metropolitan Council of 38151860- FM COG 4,570
Governments
20.205 Highway Planning and Construction NDSU Grand Forks-East Grand Forks Metropolitan 38151860- GF/EGF MPO 9,161
Planning Organization
20.205 Highway Planning and Construction NDSU University of Wisconsin - Milwaukee 223405560 15,685
Total for Highway Planning and Construction Cluster $ 310,423,309 $ 3,625,188
Highway Safety Cluster
Direct Programs:
20.600 State and Community Highway Safety 80100 2,616,771 398,807
20.616 National Priority Safety Programs 80100 1,893,536 470,788
Pass Through Non-State Entity:
20.600 State and Community Highway Safety NDSU South Dakota Department of Public Safety N/A 34,161
Total for Highway Safety Cluster $ 4,544,468 $ 869,595
Research and Development Cluster
Direct Programs:
20.109 Air Transportation Centers of Excellence UND 776,201 29,982
20.701 University Transportation Centers Program NDSU 3,180,242 1,875,300
20.723 PHMSA Pipeline Safety Research and Development NDSU 141,522
“Other Transaction Agreements”
20.724 Pipeline Safety Research Competitive Academic NDSU 290,230 22,307
Agreement Program (CAAP)
20.RD A25 - Develop Risk-Based Training and Standards for UND 15-C-UAS-UND-019 26,482
Waivers
20.RD A27: Establish Risk-Based Thresholds for Approvals UND 15-C-UAS-UND-015 49,542
Needed
20.RD A31 Safety Risks and Mitigations for UAS Operation and UND 15-C-UAS-UND-026 123,625
Around Airports
20.U03 A18_A11L.UAS.22-Small UAS Detect and Avoid UND 15-C-UAS-UND-011 58,445
Requirements
20.U04 A19 UAS Test Data Collection and Analysis UND 15-C-UAS-UND-010 20,650
20.U08 A37 UAS Standards Tracking, Mapping, and Analysis UND 15-C-UAS-UND-024 164,864
20.U09 A38 UAS Cyber Security Lit Review UND 15-C-UAS-UND-025 8,360
E - 33
STATE OF NORTH DAKOTA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Fiscal Years Ended June 30, 2022
STATE IDENTIFYING AMOUNT TO
ALN ALPHA PROGRAM TITLE AGENCY PASS THROUGH ENTITY NUMBER EXPENDITURE SUBRECIPIENTS
20.U10 Drone Mitigation Demonstration and Test and Evaluation UND 692M15-18-D-00014 192,992
20.U11 Integrating Expanded and Nonsegregated UAS Operations UND 15-C-UAS-UND-014 66,856 4,895
20.U12 UAS Safety Case Development, Process Improvement, UND 15-C-UAS-UND-021 277,761 87,166
and Data Collection
Pass Through Non-State Entity:
20.200 Highway Research and Development Program NDSU Longboard Power LLC SUB0001738 4,976
20.200 Highway Research and Development Program NDSU The National Academies NCHRP-219 30,230
20.701 University Transportation Centers Program NDSU Montana State University G226-17-W6460 717,666
20.724 Pipeline Safety Research Competitive Academic NDSU Stevens Institute of Technology 2103007-01 11,343
Agreement Program (CAAP)
20.RD National Commercial Driver License Program Assessment NDSU eScience & Technology Solutions, Inc. UGPTI-013289-002 23,322
20.RD Travel Demand Model Update for the Fargo Moorhead NDSU Fargo-Moorhead Metropolitan Council of N/A 21,961
Metro COG for the 2021 Base Year Governments
20.RD Travel Demand Model Update for the Grand Forks/East NDSU Grand Forks-East Grand Forks Metropolitan N/A 760
Grand Forks MPO 2020 Base Year Planning Organization
20.RD Investigating the Safety of CMV Operation by Deaf and NDSU toXcel, LLC 693JJ421F000067; 2021-004 20,065
Hard of Hearing Drivers
20.RD Automated CMV Evaluation (ACE) - Inspection NDSU toXcel, LLC 693JJ421F000036, 2021-004 35,647
Demonstrations and Evaluations
20.RD GF-EGF MPO Traffic Data Collection Support 2022-2024 NDSU Grand Forks-East Grand Forks Metropolitan N/A 113
Planning Organization
20.RD FM Metro COG DTA Use To Optimize Transportation NDSU Fargo-Moorhead Metropolitan Council of N/A 3,501
Project Staging Governments
20.RD Effectiveness of Third-Party Testing for CDL NDSU toXcel, LLC 693JJ421F000061, 2021-004 20,066
20.U13 National General Aviation Flight Information Database UND The MITRE Corporation TO 140068 130,604
(NGAFID)
20.U13 National General Aviation Flight Information Database UND The MITRE Corporation TO 135061 83,756
(NGAFID)
Total for Research and Development Cluster $ 6,481,782 $ 2,019,650
Transit Services Programs Cluster
Direct Programs:
20.513 COVID-19 - Enhanced Mobility of Seniors and Individuals 80100 140,807 140,807
with Disabilities
20.513 Enhanced Mobility of Seniors and Individuals with 80100 371,953 349,538
Disabilities
Total for Transit Services Programs Cluster $ 512,760 $ 490,345
E - 34
STATE OF NORTH DAKOTA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Fiscal Years Ended June 30, 2022
STATE IDENTIFYING AMOUNT TO
ALN ALPHA PROGRAM TITLE AGENCY PASS THROUGH ENTITY NUMBER EXPENDITURE SUBRECIPIENTS
Total For Department Of Transportation $ 337,344,619 $ 17,274,548
Department Of Veterans Affairs
Unclustered
Direct Programs:
64.014 Veterans State Domiciliary Care 31300 977,338
64.015 Veterans State Nursing Home Care 31300 3,016,347
64.035 Veterans Transportation Program 32100 558,833 259,822
64.U01 State Approving Agency 32100 V101 (223C) P-5745 136,531
Total for Unclustered $ 4,689,049 $ 259,822
Unclustered
Direct Programs:
64.U02 VA - RESIDENTS ROTATIONS UND N/A 433,697
Total for Unclustered $ 433,697 $
Total For Department Of Veterans Affairs $ 5,122,746 $ 259,822
Elections Assistance Commission
Unclustered
Direct Programs:
90.404 2018 HAVA Election Security Grants 10800 958,632
Total for Unclustered $ 958,632 $
Total For Elections Assistance Commission $ 958,632 $
Environmental Protection Agency
Unclustered
Direct Programs:
66.034 Surveys, Studies, Research, Investigations, 30300 117,051
Demonstrations, and Special Purpose Activities Relating
to the Clean Air Act
66.040 Diesel Emissions Reduction Act (DERA) State Grants 30300 304,235 304,235
66.204 Multipurpose Grants to States and Tribes NDSU 44,330
66.419 Water Pollution Control State, Interstate, and Tribal 30300 337,809 3,300
Program Support
E - 35
STATE OF NORTH DAKOTA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Fiscal Years Ended June 30, 2022
STATE IDENTIFYING AMOUNT TO
ALN ALPHA PROGRAM TITLE AGENCY PASS THROUGH ENTITY NUMBER EXPENDITURE SUBRECIPIENTS
66.433 State Underground Water Source Protection 40500 119,000
66.442 Assistance for Small and Disadvantaged Communities 30300 412,767 412,767
Drinking Water Grant Program (SDWA 1459A)
66.444 Lead Testing in School and Child Care Program Drinking 30300 3,995
Water (SDWA 1464(d))
66.454 Water Quality Management Planning 30300 82,974 16,352
66.460 Nonpoint Source Implementation Grants 72000 12,587
66.460 Nonpoint Source Implementation Grants 30300 3,328,361 1,736,295
66.605 Performance Partnership Grants 30300 4,006,213 38,357
66.605 Performance Partnership Grants 60200 546,914
66.608 Environmental Information Exchange Network Grant 30300 59,399
Program and Related Assistance
66.700 Consolidated Pesticide Enforcement Cooperative NDSU 51,001
Agreements
66.804 Underground Storage Tank (UST) Prevention, Detection, 30300 288,982
and Compliance Program
66.805 Leaking Underground Storage Tank Trust Fund Corrective 30300 690,150
Action Program
66.817 State and Tribal Response Program Grants 30300 226,263
Pass Through Non-State Entity:
66.716 Research, Development, Monitoring, Public Education, NDSU eXtension Foundation SA-2021-31 1
Outreach, Training, Demonstrations, and Studies
66.716 Research, Development, Monitoring, Public Education, NDSU eXtension Foundation SA-2022-21 18,050
Outreach, Training, Demonstrations, and Studies
Total for Unclustered $ 10,650,082 $ 2,511,306
Clean Water State Revolving Fund (CWSRF) Cluster
Direct Programs:
66.U01 Water Sample Collection VCSU W912ES-21-P-0058 5,220
Total for Clean Water State Revolving Fund (CWSRF) Cluster $ 5,220 $
Research and Development Cluster
Direct Programs:
66.461 Regional Wetland Program Development Grants NDSU 84,425
66.509 Science To Achieve Results (STAR) Research Program UND 138,060
Total for Research and Development Cluster $ 222,485 $
E - 36
STATE OF NORTH DAKOTA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Fiscal Years Ended June 30, 2022
STATE IDENTIFYING AMOUNT TO
ALN ALPHA PROGRAM TITLE AGENCY PASS THROUGH ENTITY NUMBER EXPENDITURE SUBRECIPIENTS
Total For Environmental Protection Agency $ 10,877,787 $ 2,511,306
Equal Employment Opportunity Commission
Unclustered
Direct Programs:
30.002 Employment Discrimination - State and Local Fair 40600 98,680
Employment Practices Agency Contracts
Total for Unclustered $ 98,680 $
Total For Equal Employment Opportunity Commission $ 98,680 $
Executive Office of the President
Unclustered
Direct Programs:
95.001 High Intensity Drug Trafficking Areas Program 12500 788,450 251,558
Total for Unclustered $ 788,450 $ 251,558
Total For Executive Office of the President $ 788,450 $ 251,558
General Services Administration
Unclustered
Nonmonetary Assistance:
39.003 Donation of Federal Surplus Personal Property 11000 1,981,080
Total for Unclustered $ 1,981,080 $
Total For General Services Administration $ 1,981,080 $
Institute of Museum and Library Services
Unclustered
Direct Programs:
45.310 COVID-19 - Grants to States 25000 68,860
45.310 Grants to States 25000 1,010,777
Total for Unclustered $ 1,079,637 $
Total For Institute of Museum and Library Services $ 1,079,637 $
National Aeronautics and Space Administration
E - 37
STATE OF NORTH DAKOTA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Fiscal Years Ended June 30, 2022
STATE IDENTIFYING AMOUNT TO
ALN ALPHA PROGRAM TITLE AGENCY PASS THROUGH ENTITY NUMBER EXPENDITURE SUBRECIPIENTS
Unclustered
Direct Programs:
43.008 Office of Stem Engagement (OSTEM) UND 1,183,817 24,561
43.012 Space Technology 60100 4,053,176
Total for Unclustered $ 5,236,993 $ 24,561
Unclustered
Pass Through Non-State Entity:
43.U01 NASA Psyche Mission Innovation Toolkit UND Arizona State University PO# PO-22-00014294 9,547
Total for Unclustered $ 9,547 $
Research and Development Cluster
Direct Programs:
43.001 Science UND 539,898 19,734
Pass Through Non-State Entity:
43.001 Science UND University Corporation For Atmospheric SUBAWD002194 52,295
Research
43.002 Aeronautics UND Mississippi State University 193700.361561.02B 26,140
43.002 Aeronautics UND Mississippi State University 193700.361561.02C 154,866
43.003 Exploration NDSU National Space Grant Foundation M2M-XHab2022-02 23,607
43.U02 UAS Research for Public Safety Applications UND Mississippi State University 193700.361561.02 190,677
Total for Research and Development Cluster $ 987,483 $ 19,734
Total For National Aeronautics and Space Administration $ 6,234,023 $ 44,295
National Archives And Records Administration
Unclustered
Direct Programs:
89.003 National Historical Publications and Records Grants 70100 6,803
Total for Unclustered $ 6,803 $
Total For National Archives And Records Administration $ 6,803 $
National Endowment For The Arts
Unclustered
E - 38
STATE OF NORTH DAKOTA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Fiscal Years Ended June 30, 2022
STATE IDENTIFYING AMOUNT TO
ALN ALPHA PROGRAM TITLE AGENCY PASS THROUGH ENTITY NUMBER EXPENDITURE SUBRECIPIENTS
Direct Programs:
45.024 Promotion of the Arts Grants to Organizations and BSC 27,140
Individuals
45.025 COVID-19 - Promotion of the Arts Partnership Agreements 70900 749,600 688,730
45.025 Promotion of the Arts Partnership Agreements 70900 790,700 569,282
Pass Through Non-State Entity:
45.025 Promotion of the Arts Partnership Agreements MISU Humanities North Dakota 22102 2,000
Total for Unclustered $ 1,569,440 $ 1,258,012
Total For National Endowment For The Arts $ 1,569,440 $ 1,258,012
National Endowment For The Humanities
Unclustered
Direct Programs:
45.164 Promotion of the Humanities Public Programs NDSU 6,243
45.169 Promotion of the Humanities Office of Digital Humanities UND 146,223
Pass Through Non-State Entity:
45.129 COVID-19 - Promotion of the Humanities Federal/State 70100 Humanities North Dakota N/A 4,583
Partnership
45.129 Promotion of the Humanities Federal/State Partnership UND Humanities North Dakota 21504 10,000
Total for Unclustered $ 167,049 $
Total For National Endowment For The Humanities $ 167,049 $
National Science Foundation
Unclustered
Direct Programs:
47.076 Education and Human Resources BSC 154,034
47.076 Education and Human Resources NDSCS 116,876
Pass Through Non-State Entity:
47.076 Education and Human Resources NDSU Salish Kootenai College NDSU-18-2 3,600
Total for Unclustered $ 274,510 $
Research and Development Cluster
Direct Programs:
E - 39
STATE OF NORTH DAKOTA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Fiscal Years Ended June 30, 2022
STATE IDENTIFYING AMOUNT TO
ALN ALPHA PROGRAM TITLE AGENCY PASS THROUGH ENTITY NUMBER EXPENDITURE SUBRECIPIENTS
47.041 Engineering NDSU 673,799 6,709
47.041 Engineering UND 288,943
47.049 Mathematical and Physical Sciences UND 718,628
47.049 Mathematical and Physical Sciences NDSU 806,300
47.050 Geosciences NDSU 354,268
47.050 Geosciences UND 232,324 9,683
47.070 Computer and Information Science and Engineering UND 47,862
47.070 Computer and Information Science and Engineering NDSU 427,803 489
47.074 Biological Sciences NDSU 935,197
47.074 Biological Sciences UND 626,825
47.075 Social, Behavioral, and Economic Sciences NDSU 47,445
47.075 Social, Behavioral, and Economic Sciences UND 107,941
47.076 Education and Human Resources UND 558,168 12,887
47.076 Education and Human Resources WSC 86
47.076 Education and Human Resources NDSU 878,208 41,066
47.079 Office of International Science and Engineering NDSU 8,365
47.079 Office of International Science and Engineering UND 57,073
47.083 Integrative Activities NDSU 4,544,430 780,132
47.084 NSF Technology, Innovation, and Partnerships UND 12,242
47.084 NSF Technology, Innovation, and Partnerships NDSU 18,540
47.RD Intergovernmental Personnel Act (IPA) assignment to the NDSU 2211298 79,556
National Science Foundation
Pass Through Non-State Entity:
47.041 Engineering NDSU Auburn University 21-BIOSYS-200818-NDSU 1,612
47.041 Engineering NDSU Iowa State University 025584A 27,433
47.041 Engineering UND Syracuse University 28250-04301-S21 432
47.070 Computer and Information Science and Engineering NDSU American Indian Higher Education N/A 52,995
Consortium
47.070 Computer and Information Science and Engineering NDSU University of South Alabama A19-0025-S001 152
47.070 Computer and Information Science and Engineering UND University of Illinois 096085-17571 317
47.070 Computer and Information Science and Engineering NDSU New York University F1036-01 14,678
47.074 Biological Sciences NDSU Indiana University Bloomington 8156-NDSU 77,891
E - 40
STATE OF NORTH DAKOTA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Fiscal Years Ended June 30, 2022
STATE IDENTIFYING AMOUNT TO
ALN ALPHA PROGRAM TITLE AGENCY PASS THROUGH ENTITY NUMBER EXPENDITURE SUBRECIPIENTS
47.075 Social, Behavioral, and Economic Sciences NDSU University of Minnesota A007306801 37,892
47.076 Education and Human Resources NDSU Missouri University of Science &Technology 0052875 2,168
47.076 Education and Human Resources NDSU Auburn University 21-CHEME-200725-NDSU 7,278
47.079 Office of International Science and Engineering NDSU University of South Alabama A19-0039-S001 22,415
47.083 Integrative Activities NDSU Bates College S19-004 151,428
Total for Research and Development Cluster $ 11,820,694 $ 850,966
Total For National Science Foundation $ 12,095,204 $ 850,966
Nuclear Regulatory Commission
Unclustered
Direct Programs:
77.008 U.S. Nuclear Regulatory Commission Scholarship and BSC 2,500
Fellowship Program
Total for Unclustered $ 2,500 $
Total For Nuclear Regulatory Commission $ 2,500 $
Small Business Administration
Unclustered
Direct Programs:
59.037 Small Business Development Centers UND 904,300 130,696
59.037 COVID-19 - Small Business Development Centers UND 457,810 44,084
59.037 Small Business Development Centers WSC 38,478
59.044 Veterans Outreach Program UND 288,443
Total for Unclustered $ 1,689,031 $ 174,780
Total For Small Business Administration $ 1,689,031 $ 174,780
Social Security Administration
Unclustered
Direct Programs:
96.009 Social Security State Grants for Work Incentives 36000 176,945
Assistance to Disabled Beneficiaries
Total for Unclustered $ 176,945 $
E - 41
STATE OF NORTH DAKOTA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Fiscal Years Ended June 30, 2022
STATE IDENTIFYING AMOUNT TO
ALN ALPHA PROGRAM TITLE AGENCY PASS THROUGH ENTITY NUMBER EXPENDITURE SUBRECIPIENTS
Disability Insurance/SSI Cluster
Direct Programs:
96.001 Social Security Disability Insurance 32500 3,335,033
Total for Disability Insurance/SSI Cluster $ 3,335,033 $
Total For Social Security Administration $ 3,511,978 $
U.S. Department Of Agriculture
Unclustered
Direct Programs:
10.025 Plant and Animal Disease, Pest Control, and Animal Care 60200 399,671
10.025 Plant and Animal Disease, Pest Control, and Animal Care NDSU 164,032
10.153 Market News 60200 10,500
10.162 Inspection Grading and Standardization 60200 1,193
10.163 Market Protection and Promotion 60200 7,800
10.168 Farmers Market Promotion Program DCB 90,612
10.170 Specialty Crop Block Grant Program - Farm Bill 60200 2,940,631 467,419
10.170 COVID-19 - Specialty Crop Block Grant Program - Farm 60200 375,264 129,608
Bill
10.170 Specialty Crop Block Grant Program - Farm Bill DCB 66,409
10.171 Organic Certification Cost Share Programs 60200 65,250 59,318
10.310 Agriculture and Food Research Initiative (AFRI) BSC 121,581
10.310 Agriculture and Food Research Initiative (AFRI) NDSCS 9,425
10.310 Agriculture and Food Research Initiative (AFRI) NDSU 17,141
10.319 Farm Business Management and Benchmarking DCB 4,943
Competitive Grants Program
10.329 Crop Protection and Pest Management Competitive NDSU 138,397
Grants Program
10.435 State Mediation Grants 60200 110,682
10.475 Cooperative Agreements with States for Intrastate Meat 60200 559,524
and Poultry Inspection
10.477 Meat, Poultry, and Egg Products Inspection 60200 138,893
10.500 Cooperative Extension Service NDSU 408,591 145,571
E - 42
STATE OF NORTH DAKOTA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Fiscal Years Ended June 30, 2022
STATE IDENTIFYING AMOUNT TO
ALN ALPHA PROGRAM TITLE AGENCY PASS THROUGH ENTITY NUMBER EXPENDITURE SUBRECIPIENTS
10.525 COVID-19 - Farm and Ranch Stress Assistance Network 60200 207,178
Competitive Grants Program
10.527 New Beginnings for Tribal Students NDSU 137,368 1,605
10.534 CACFP Meal Service Training Grants 20100 27,732 13,171
10.537 Supplemental Nutrition Assistance Program (SNAP) 32500 750
Employment and Training (E&T) Data and Technical
Assistance Grants
10.541 Child Nutrition-Technology Innovation Grant 20100 190,626
10.557 COVID-19 - WIC Special Supplemental Nutrition Program 30100 478,947
for Women, Infants, and Children
10.557 WIC Special Supplemental Nutrition Program for Women, 30100 9,605,640 3,634,284
Infants, and Children
10.558 Child and Adult Care Food Program 20100 10,455,357 10,155,854
10.560 State Administrative Expenses for Child Nutrition 20100 1,456,170 408,716
10.567 Food Distribution Program on Indian Reservations 20100 1,646,878 1,142,554
10.567 COVID-19 - Food Distribution Program on Indian 20100 858,016 858,016
Reservations
10.578 WIC Grants To States (WGS) 30100 44,028 44,028
10.649 COVID-19 - Pandemic EBT Administrative Costs 32500 228,843
10.649 COVID-19 - Pandemic EBT Administrative Costs 20100 151,861 129,491
10.664 Cooperative Forestry Assistance NDSU 1,382,760 372,841
10.675 Urban and Community Forestry Program NDSU 36,400 34,472
10.680 Forest Health Protection 60200 48,579 48,273
10.691 Good Neighbor Authority NDSU 29,912
10.697 State & Private Forestry Hazardous Fuel Reduction NDSU 60,769
Program
10.902 Soil and Water Conservation NDSU 96,336
10.902 Soil and Water Conservation DCB 65,398
10.902 Soil and Water Conservation 60200 53,091 7,624
10.950 Agricultural Statistics Reports NDSU 20,000
10.U02 Manage Paleontological Resources on National Forest 40500 N/A 10,000
System Lands in ND
10.U03 Curation of Artifacts 70100 18-PA-11011800-21 66,532
Nonmonetary Assistance:
E - 43
STATE OF NORTH DAKOTA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Fiscal Years Ended June 30, 2022
STATE IDENTIFYING AMOUNT TO
ALN ALPHA PROGRAM TITLE AGENCY PASS THROUGH ENTITY NUMBER EXPENDITURE SUBRECIPIENTS
10.475 Cooperative Agreements with States for Intrastate Meat 60200 13,464
and Poultry Inspection
10.567 Food Distribution Program on Indian Reservations 20100 3,000,472 3,000,472
Pass Through Non-State Entity:
10.215 Sustainable Agriculture Research and Education NDSCS Northcentral Technical College 201910-08-02 4,997
10.215 Sustainable Agriculture Research and Education NDSU University of Minnesota H006607438 23,040
10.215 Sustainable Agriculture Research and Education NDSU University of Minnesota H007179302 2,329
10.215 Sustainable Agriculture Research and Education NDSU University of Minnesota H008403501 10,440
10.215 Sustainable Agriculture Research and Education NDSU University of Minnesota H008568307 21,575
10.215 Sustainable Agriculture Research and Education NDSU University of Minnesota H009187803 50,623
10.217 Higher Education - Institution Challenge Grants Program NDSU South Dakota State University 3TG495 19,309
10.217 Higher Education - Institution Challenge Grants Program NDSU Texas Tech University 21A579-01 38,766
10.304 Homeland Security Agricultural NDSU Kansas State University S17046 787
10.304 Homeland Security Agricultural NDSU Kansas State University A22-0145-S004 12,933
10.310 Agriculture and Food Research Initiative (AFRI) NDSU University of Minnesota H008208102 6,485
10.310 Agriculture and Food Research Initiative (AFRI) NDSU South Dakota State University 3TF077 5,383
10.328 National Food Safety Training, Education, Extension, NDSU Iowa State University N/A 4,014
Outreach, and Technical Assistance Competitive Grants
Program
10.328 National Food Safety Training, Education, Extension, NDSU Iowa State University 024575E 1,218
Outreach, and Technical Assistance Competitive Grants
Program
10.329 Crop Protection and Pest Management Competitive NDSU Michigan State University RC108974F 13,183
Grants Program
10.331 Food Insecurity Nutrition Incentive Grants Program NDSU Fair Food Network N/A 24,459
10.352 Value-Added Producer Grants NDSU University of Minnesota Crookston P008827201 37,800
10.500 Cooperative Extension Service NDSU South Dakota State University 3TG521 65,595
10.500 Cooperative Extension Service NDSU South Dakota State University 3TB319 4,711
10.500 Cooperative Extension Service NDSU Auburn University 20HDFS-205212-NDSU 24,929 22,362
10.500 Cooperative Extension Service NDSU University of Nebraska-Lincoln 25-6324-0187-308 41,485
10.500 Cooperative Extension Service NDSU South Dakota State University N/A 9,711
10.511 Smith-Lever Funding (Various Programs) NDSU South Dakota State University N/A 13,013
10.511 Smith-Lever Funding (Various Programs) NDSU University of Minnesota N/A 378,128
E - 44
STATE OF NORTH DAKOTA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Fiscal Years Ended June 30, 2022
STATE IDENTIFYING AMOUNT TO
ALN ALPHA PROGRAM TITLE AGENCY PASS THROUGH ENTITY NUMBER EXPENDITURE SUBRECIPIENTS
10.516 Rural Health and Safety Education Competitive Grants NDSU South Dakota State University 3TB360 37,874
Program
10.525 Farm and Ranch Stress Assistance Network Competitive NDSU University of Illinois, Urbana Champaign 101598-18125 121,956 57,455
Grants Program
10.525 Farm and Ranch Stress Assistance Network Competitive NDSU Iowa State University 021546F 14,123
Grants Program
10.912 Environmental Quality Incentives Program NDSU University of Wisconsin-Madison PO#0000000134 5,756
Total for Unclustered $ 36,998,268 $ 20,733,134
Unclustered
Direct Programs:
10.U04 IPA Appointment: Visiting Scientist on Developmental NDSU REQ 100-1005-200-0028 47,272
Leave with USDA-NIFA
Total for Unclustered $ 47,272 $
Child Nutrition Cluster
Direct Programs:
10.553 School Breakfast Program 20100 17,091,714 17,055,958
10.555 COVID-19 - National School Lunch Program 20100 4,092,364 4,035,298
10.555 National School Lunch Program 20100 69,360,680 69,288,680
10.556 Special Milk Program for Children 20100 7,280 7,280
10.559 Summer Food Service Program for Children 20100 4,713,771 4,218,209
10.579 Child Nutrition Discretionary Grants Limited Availability 20100 8,796 8,796
10.582 Fresh Fruit and Vegetable Program 20100 2,493,440 2,404,126
Nonmonetary Assistance:
10.555 National School Lunch Program 20100 6,140,556 6,140,556
10.559 Summer Food Service Program for Children 20100 62,149 62,149
Pass Through Non-State Entity:
10.555 National School Lunch Program 25200 North Dakota Department of Public N/A 15,093
Instruction
Total for Child Nutrition Cluster $ 103,985,843 $ 103,221,052
Food Distribution Cluster
Direct Programs:
10.565 Commodity Supplemental Food Program 20100 49,837 15,168
E - 45
STATE OF NORTH DAKOTA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Fiscal Years Ended June 30, 2022
STATE IDENTIFYING AMOUNT TO
ALN ALPHA PROGRAM TITLE AGENCY PASS THROUGH ENTITY NUMBER EXPENDITURE SUBRECIPIENTS
10.565 COVID-19 - Commodity Supplemental Food Program 20100 3,939
10.568 COVID-19 - Emergency Food Assistance Program 20100 341,364 281,737
(Administrative Costs)
10.568 Emergency Food Assistance Program (Administrative 20100 99,182 99,182
Costs)
Nonmonetary Assistance:
10.565 Commodity Supplemental Food Program 20100 684,468 684,468
10.569 Emergency Food Assistance Program (Food Commodities) 20100 3,163,484 3,163,484
Total for Food Distribution Cluster $ 4,342,274 $ 4,244,039
Forest Service Schools and Roads Cluster
Direct Programs:
10.665 Schools and Roads - Grants to States 12000 389 389
Total for Forest Service Schools and Roads Cluster $ 389 $ 389
Research and Development Cluster
Direct Programs:
10.001 Agricultural Research Basic and Applied Research UND 1,332,679
10.001 Agricultural Research Basic and Applied Research NDSU 4,893,448
10.025 Plant and Animal Disease, Pest Control, and Animal Care NDSU 31,833
10.028 Wildlife Services NDSU 120,143
10.069 Conservation Reserve Program NDSU 1,537
10.069 Conservation Reserve Program UND 140,226
10.167 Transportation Services NDSU 183,014
10.200 Grants for Agricultural Research, Special Research Grants NDSU 142,345 49,844
10.202 Cooperative Forestry Research NDSU 181,195
10.203 Payments to Agricultural Experiment Stations Under the NDSU 2,883,040
Hatch Act
10.207 Animal Health and Disease Research NDSU 19,841
10.307 Organic Agriculture Research and Extension Initiative NDSU 80,663 57,247
10.310 Agriculture and Food Research Initiative (AFRI) UND 104,891
10.310 Agriculture and Food Research Initiative (AFRI) DCB 76,750
10.310 Agriculture and Food Research Initiative (AFRI) NDSU 1,515,476 232,425
10.311 Beginning Farmer and Rancher Development Program DCB 17,257
E - 46
STATE OF NORTH DAKOTA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Fiscal Years Ended June 30, 2022
STATE IDENTIFYING AMOUNT TO
ALN ALPHA PROGRAM TITLE AGENCY PASS THROUGH ENTITY NUMBER EXPENDITURE SUBRECIPIENTS
10.320 Sun Grant Program UND 10,454
10.330 Alfalfa and Forage Research Program NDSU 101,096 26,327
10.500 Cooperative Extension Service NDSU 3,220,464
10.664 Cooperative Forestry Assistance NDSU 41,108
10.680 Forest Health Protection NDSU 19,992
10.707 Research Joint Venture and Cost Reimbursable NDSU 20,109
Agreements
10.902 Soil and Water Conservation NDSU 29,155
10.902 Soil and Water Conservation UND 32,498
10.903 Soil Survey NDSU 9,700
10.912 Environmental Quality Incentives Program NDSU 257,243 61,636
10.924 Conservation Stewardship Program NDSU 40,369 16,847
10.932 Regional Conservation Partnership Program UND 34,728
Pass Through Non-State Entity:
10.001 Agricultural Research Basic and Applied Research NDSU University of Nebraska-Lincoln 25-6235-0354-004 1,545
10.167 Transportation Services NDSU University of Georgia SUB00002668 22,010
10.170 Specialty Crop Block Grant Program - Farm Bill NDSU University of Minnesota H007080501 20,610
10.170 Specialty Crop Block Grant Program - Farm Bill NDSU National Sunflower Association 20-471 26,841
10.170 Specialty Crop Block Grant Program - Farm Bill NDSU Minnesota Department of Agriculture 300004091 5,637
10.170 Specialty Crop Block Grant Program - Farm Bill NDSU National Sunflower Association 19-422 5,855
10.200 Grants for Agricultural Research, Special Research Grants NDSU Michigan State University RC112679A 58,713
10.200 Grants for Agricultural Research, Special Research Grants NDSU Michigan State University RC110838NDSU 166,560
10.200 Grants for Agricultural Research, Special Research Grants NDSU Michigan State University PO630495 4,000
10.200 Grants for Agricultural Research, Special Research Grants NDSU Michigan State University PO574852 277
10.200 Grants for Agricultural Research, Special Research Grants NDSU Michigan State University PO513439 152
10.212 Small Business Innovation Research UND Simonpietri Enterprises LLC 2021-39410-35996 185,602
10.215 Sustainable Agriculture Research and Education NDSU University of Minnesota H007813925 34,095
10.215 Sustainable Agriculture Research and Education NDSU University of Minnesota H008334014 544
10.215 Sustainable Agriculture Research and Education NDSU South Dakota State University 3TB473 5,370
10.215 Sustainable Agriculture Research and Education NDSU University of Minnesota H007179324 60,708
10.215 Sustainable Agriculture Research and Education NDSU University of Minnesota H007179351 9,962
E - 47
STATE OF NORTH DAKOTA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Fiscal Years Ended June 30, 2022
STATE IDENTIFYING AMOUNT TO
ALN ALPHA PROGRAM TITLE AGENCY PASS THROUGH ENTITY NUMBER EXPENDITURE SUBRECIPIENTS
10.215 Sustainable Agriculture Research and Education NDSU University of Minnesota H007813915 58,676
10.215 Sustainable Agriculture Research and Education NDSU University of Minnesota H007813918 63,764
10.215 Sustainable Agriculture Research and Education NDSU University of Minnesota H008917114 6,048
10.227 1994 Institutions Research Program NDSU United Tribes Technical College N/A 40,643
10.227 1994 Institutions Research Program NDSU United Tribes Technical College NDSU 2021-1 3,756
10.307 Organic Agriculture Research and Extension Initiative NDSU Cornell University 137901-21025 7,401
10.307 Organic Agriculture Research and Extension Initiative NDSU Montana State University G193-19-W7408 79,361
10.309 Specialty Crop Research Initiative NDSU Colorado State University G-01363-02 83,244
10.309 Specialty Crop Research Initiative NDSU University of Idaho AN4829-846777 150,780
10.309 Specialty Crop Research Initiative NDSU University of Minnesota H007082504 161,228
10.309 Specialty Crop Research Initiative NDSU Montana State University G102-20-W7553 102,457
10.310 Agriculture and Food Research Initiative (AFRI) NDSU Purdue University F9002711902004 1
10.310 Agriculture and Food Research Initiative (AFRI) NDSU Kansas State University S19134 7,386
10.310 Agriculture and Food Research Initiative (AFRI) NDSU South Dakota State University 3TB457 16,443
10.310 Agriculture and Food Research Initiative (AFRI) NDSU University of Connecticut 153720278 21,658
10.310 Agriculture and Food Research Initiative (AFRI) NDSU University of Wisconsin-Madison 0000001738 22,921
10.310 Agriculture and Food Research Initiative (AFRI) NDSU South Dakota State University 3TG456 9,905
10.320 Sun Grant Program NDSU South Dakota State University 3TL372 5,095 4,788
10.320 Sun Grant Program NDSU South Dakota State University 3TL386 28,919 21,178
10.320 Sun Grant Program UND South Dakota State University 3TG386 / 3TN372 75,389
10.326 Capacity Building for Non-Land Grant Colleges of NDSU University of Wisconsin - River Falls 2018-1004 534
Agriculture (NLGCA)
10.329 Crop Protection and Pest Management Competitive NDSU Cornell University 139252-21124 16,677
Grants Program
10.329 Crop Protection and Pest Management Competitive NDSU Michigan State University RC108974G 22,604
Grants Program
10.351 Rural Business Development Grant NDSU Adams County Development Corporation N/A 28,929
10.924 Conservation Stewardship Program NDSU Turtle Mountain Community College NR186633XXXXG006 7,773
Total for Research and Development Cluster $ 17,171,327 $ 470,292
SNAP Cluster
Direct Programs:
10.551 Supplemental Nutrition Assistance Program 32500 105,916,548
E - 48
STATE OF NORTH DAKOTA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Fiscal Years Ended June 30, 2022
STATE IDENTIFYING AMOUNT TO
ALN ALPHA PROGRAM TITLE AGENCY PASS THROUGH ENTITY NUMBER EXPENDITURE SUBRECIPIENTS
10.561 State Administrative Matching Grants for the Supplemental 32500 11,411,414 271,868
Nutrition Assistance Program
10.561 COVID-19 - State Administrative Matching Grants for the 32500 277,731
Supplemental Nutrition Assistance Program
Total for SNAP Cluster $ 117,605,693 $ 271,868
Total For U.S. Department Of Agriculture $ 280,151,066 $ 128,940,774
United States Agency For International Development
Research and Development Cluster
Pass Through Non-State Entity:
98.001 USAID Foreign Assistance for Programs Overseas NDSU Michigan State University RC108887-NDSU 374,258 170,750
Total for Research and Development Cluster $ 374,258 $ 170,750
Total For United States Agency For International Development $ 374,258 $ 170,750
TOTAL EXPENDITURES OF FEDERAL AWARDS $ 3,320,196,577 $ 559,436,363
E - 49
STATE OF NORTH DAKOTA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Fiscal Years Ended June 30, 2021
STATE IDENTIFYING AMOUNT TO
ALN ALPHA PROGRAM TITLE AGENCY PASS THROUGH ENTITY NUMBER EXPENDITURE SUBRECIPIENTS
Corporation For National And Community Service
Unclustered
Direct Programs:
94.003 State Commissions 60100 276,418 205,514
94.006 AmeriCorps 60100 390,229 331,607
Total for Unclustered $ 666,647 $ 537,121
Total For Corporation For National And Community Service $ 666,647 $ 537,121
Department Of Commerce
Unclustered
Direct Programs:
11.303 Economic Development Technical Assistance UND 102,071
11.549 State and Local Implementation Grant Program 11200 46,373
Total for Unclustered $ 148,444 $
Unclustered
Pass Through Non-State Entity:
11.U01 National Mesonet Program Prime Contract NDSU Synoptic Data Corp. S2020-141 176,904
Total for Unclustered $ 176,904 $
Economic Development Cluster
Direct Programs:
11.307 Economic Adjustment Assistance BSC 524,725
11.307 COVID-19 - Economic Adjustment Assistance UND 90,138
Total for Economic Development Cluster $ 614,863 $
Research and Development Cluster
Pass Through Non-State Entity:
11.467 Meteorologic and Hydrologic Modernization Development UND University Corporation For Atmospheric SUBAWD002091 13,894
Research
11.609 Measurement and Engineering Research and Standards NDSU Montana State University G243-21-W8250 14,575
Total for Research and Development Cluster $ 28,469 $
Total For Department Of Commerce $ 968,680 $
E - 50
STATE OF NORTH DAKOTA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Fiscal Years Ended June 30, 2021
STATE IDENTIFYING AMOUNT TO
ALN ALPHA PROGRAM TITLE AGENCY PASS THROUGH ENTITY NUMBER EXPENDITURE SUBRECIPIENTS
Department Of Defense
Unclustered
Direct Programs:
12.002 Procurement Technical Assistance For Business Firms UND 150,461
12.112 Payments to States in Lieu of Real Estate Taxes 12000 161,110 161,110
12.401 National Guard Military Operations and Maintenance 54000 38,022,035
(O&M) Projects
12.617 Economic Adjustment Assistance for State Governments UND 124,378
12.U03 Archaeological Services Midipadi Butte Garrison 70100 W9128F-16-D-0043 Task Order 26,731
0001
12.U06 Collections Management and update of CRMP 70100 W9128F-16-D0043 Task Order 12,150
003
Nonmonetary Assistance:
12.401 National Guard Military Operations and Maintenance 54000 99,154
(O&M) Projects
Total for Unclustered $ 38,596,019 $ 161,110
Unclustered
Direct Programs:
12.U01 AFJRROTC 2021 Summer Program UND FA3300-19-G-0013 103,275
12.U13 Flight Training Army ROTC Cadets 2020-21 UND N/A 326,736
12.U14 Flight Training Program SROTC Cadets 2019-2020 UND N/A 138,211
12.U21 NAVY - EDUCATIONAL SERVICE AGREEMENT UND N00140-98-G2501 98,007
12.U31 Upper Missouri Basin Soil Moisture and Snowpack NDSU W9128F20D0066 395,250
Monitoring Existing & New Site Retrofits
Total for Unclustered $ 1,061,479 $
Research and Development Cluster
Direct Programs:
12.300 Basic and Applied Scientific Research NDSU 2,369,715 384,328
12.300 Basic and Applied Scientific Research UND 58,413
12.420 Military Medical Research and Development UND 281,107 108,856
12.431 Basic Scientific Research NDSU 1,487,700
12.RD Thermal Decomposition of Per and Polyfluoroalkyl UND W912HQ21P0084 2,528
Substances on Granular Activated Carbon
E - 51
STATE OF NORTH DAKOTA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Fiscal Years Ended June 30, 2021
STATE IDENTIFYING AMOUNT TO
ALN ALPHA PROGRAM TITLE AGENCY PASS THROUGH ENTITY NUMBER EXPENDITURE SUBRECIPIENTS
12.RD Cape Experiment 2019 (CapeEx19) UND N0017819C2609 78,422
12.RD DOA-ESTCP HygroscopicCoolTower UND W912HQ17C0050 326,809
Pass Through Non-State Entity:
12.225 Commercial Technologies for Maintenance Activities NDSU National Center for Manufacturing Science 2020106 - 142043 19,286
Program
12.225 Commercial Technologies for Maintenance Activities NDSU National Center for Manufacturing Science 2021021-142041 910
Program
12.225 Commercial Technologies for Maintenance Activities NDSU PPG Industries, Inc. 2018102-140967 34,772
Program
12.225 Commercial Technologies for Maintenance Activities NDSU National Center for Manufacturing Science 2021017-142060 9,831
Program
12.225 Commercial Technologies for Maintenance Activities NDSU PPG Industries, Inc. 201828-140912 56,343
Program
12.225 Commercial Technologies for Maintenance Activities NDSU PPG Industries, Inc. 201926-140968 51,460
Program
12.225 Commercial Technologies for Maintenance Activities NDSU PPG Industries, Inc. 201854-140922 96,650
Program
12.225 Commercial Technologies for Maintenance Activities NDSU PPG Industries, Inc. 201852-140920 98,212
Program
12.300 Basic and Applied Scientific Research NDSU Adaptive Surface Technologies, Inc ASTONR20-01 19,821
12.300 Basic and Applied Scientific Research UND Colorado State University G-00976-1 151,195
12.420 Military Medical Research and Development UND Institute for Clinical Research FCCC 22784-02 65,382
12.431 Basic Scientific Research NDSU Elinor Specialty Coatings n/a 23,319
12.910 Research and Technology Development NDSU PPG Industries, Inc. 201635-140828 753
12.910 Research and Technology Development NDSU PPG Industries, Inc. 201853-140921 34,046
12.RD Additive Manufacturing for RF Antennas, Waveguides, NDSU Triton Systems, Inc. TSI-2706-21-20203529 16,593
Connectors on Flexible Substrates
12.RD Analytical Model Development on Propagation in NDSU University of Dayton RSC20073 46,477
Biological Tissue
12.RD Electronically Tunable Materials and Devices Using NDSU Macaulay-Brown Inc PO:DSC6511-01 9,491
Subwavelength Particles
12.RD EPASS PWS Quality Enhancement and Improvement NDSU Advanced Technical Group NDSU-EPASS-20-0001 60,740
Accreditation Support
12.RD Experimental Investigation of the Effect of Sweep on a NDSU Ohio Aerospace Institute R-700-202370-41022 31,895
Pitching Finite -Aspect-Ratio Wing
12.RD Comprehensive Forensic Approach for Source Allocation UND Trustees of the Colorado School of Mines 401867-5803 1,267
of Poly- and Perfluoroalkyl Substances
E - 52
STATE OF NORTH DAKOTA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Fiscal Years Ended June 30, 2021
STATE IDENTIFYING AMOUNT TO
ALN ALPHA PROGRAM TITLE AGENCY PASS THROUGH ENTITY NUMBER EXPENDITURE SUBRECIPIENTS
12.RD Development of a Novel PFAS Passive Sampler with UND University of Wisconsin System 213405471 33,120
Efficient Sorbent Media and Robust Membrane Barrier
12.RD High Efficiency Propeller for Small Unmanned X Systems UND Catto Propellers UND0025251 59,088
using Advance Composite Materials
12.RD HMMWV Augmented Reality UND AM General, LLC PO 4800000814 1,073,833
Total for Research and Development Cluster $ 6,599,178 $ 493,184
Total For Department Of Defense $ 46,256,676 $ 654,294
Department Of Education
Unclustered
Pass Through Non-State Entity:
84.425 F Education Stabilization Fund MASU 520,601
Direct Programs:
84.002 Adult Education - Basic Grants to States 20100 1,053,262 686,706
84.010 Title I Grants to Local Educational Agencies 20100 38,487,867 37,809,481
84.011 Migrant Education State Grant Program 20100 300,492 143,534
84.013 Title I State Agency Program for Neglected and Delinquent 20100 100,848
Children and Youth
84.031 Higher Education Institutional Aid MASU 498,738
84.048 A Career and Technical Education -- Basic Grants to States 27000 5,137,986 2,799,856
84.126 Rehabilitation Services Vocational Rehabilitation Grants to 32500 8,618,278
States
84.144 Migrant Education Coordination Program 20100 244,325 152,637
84.161 Rehabilitation Services Client Assistance Program 32500 121,020
84.169 Independent Living - State Grants 32500 777,571 775,956
84.177 Rehabilitation Services Independent Living Services for 32500 263,893
Older Individuals Who are Blind
84.181 Special Education-Grants for Infants and Families 32500 1,202,549
84.187 Supported Employment Services for Individuals with the 32500 299,719
Most Significant Disabilities
84.196 Education for Homeless Children and Youth 20100 161,155 92,516
84.224 Assistive Technology 32500 783,918
84.240 Program of Protection and Advocacy of Individual Rights 36000 199,305
84.287 Twenty-First Century Community Learning Centers 20100 6,201,192 5,921,139
E - 53
STATE OF NORTH DAKOTA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Fiscal Years Ended June 30, 2021
STATE IDENTIFYING AMOUNT TO
ALN ALPHA PROGRAM TITLE AGENCY PASS THROUGH ENTITY NUMBER EXPENDITURE SUBRECIPIENTS
84.299 Indian Education -- Special Programs for Indian Children UND 244,805 18,000
84.325 Special Education - Personnel Development to Improve DCB 118,964
Services and Results for Children with Disabilities
84.326 Special Education Technical Assistance and MISU 66,116
Dissemination to Improve Services and Results for
Children with Disabilities
84.358 Rural Education 20100 86,565 77,562
84.365 English Language Acquisition State Grants 20100 491,888 323,122
84.367 Supporting Effective Instruction State Grants (formerly 20100 9,499,943 9,424,425
Improving Teacher Quality State Grants)
84.369 Grants for State Assessments and Related Activities 20100 2,779,812
84.371 Comprehensive Literacy Development 20100 11,352,873 10,728,887
84.372 Statewide Longitudinal Data Systems 20100 1,065,494
84.384 Statewide Data Systems, Recovery Act 20100 134,733
84.407 Transition Programs for Students with Intellectual MISU 167,853
Disabilities into Higher Education
84.424 Student Support and Academic Enrichment Program 20100 4,811,354 4,754,375
84.425 F COVID-19 - Education Stabilization Fund WSC 209,588
84.425 M COVID-19 - Education Stabilization Fund DSU 28,023
84.425 E COVID-19 - Education Stabilization Fund LRSC 173,962
84.425 C COVID-19 - Education Stabilization Fund VCSU 80,979
84.425 E COVID-19 - Education Stabilization Fund VCSU 246,042
84.425 F COVID-19 - Education Stabilization Fund VCSU 47,059
84.425 F COVID-19 - Education Stabilization Fund LRSC 990,911
84.425 C COVID-19 - Education Stabilization Fund NDSCS 448,120
84.425 C COVID-19 - Education Stabilization Fund 11000 1,361,045 1,361,045
84.425 M COVID-19 - Education Stabilization Fund LRSC 230,230
84.425 E COVID-19 - Education Stabilization Fund WSC 17,376
84.425 F COVID-19 - Education Stabilization Fund UND 455,358
84.425 R COVID-19 - Education Stabilization Fund WSC 767,599
84.425 M COVID-19 - Education Stabilization Fund MISU 93,995
84.425 F COVID-19 - Education Stabilization Fund MISU 185,168
84.425 E COVID-19 - Education Stabilization Fund MISU 821,083
E - 54
STATE OF NORTH DAKOTA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Fiscal Years Ended June 30, 2021
STATE IDENTIFYING AMOUNT TO
ALN ALPHA PROGRAM TITLE AGENCY PASS THROUGH ENTITY NUMBER EXPENDITURE SUBRECIPIENTS
84.425 C COVID-19 - Education Stabilization Fund MISU 267,288
84.425 M COVID-19 - Education Stabilization Fund WSC 53,546
84.425 E COVID-19 - Education Stabilization Fund MASU 276,660
84.425 C COVID-19 - Education Stabilization Fund WSC 65,309
84.425 E COVID-19 - Education Stabilization Fund BSC 678,906
84.425 E COVID-19 - Education Stabilization Fund DSU 320,047
84.425 F COVID-19 - Education Stabilization Fund DSU 437,517
84.425 R COVID-19 - Education Stabilization Fund 20100 6,040
84.425 D COVID-19 - Education Stabilization Fund 20100 16,510,454 14,823,466
84.425 C COVID-19 - Education Stabilization Fund 20100 709,267
84.425 F COVID-19 - Education Stabilization Fund NDSCS 1,200,601
84.425 C COVID-19 - Education Stabilization Fund DSU 148,738
84.425 F COVID-19 - Education Stabilization Fund DCB 31,748
84.425 E COVID-19 - Education Stabilization Fund DCB 341,715
84.425 C COVID-19 - Education Stabilization Fund BSC 393,634
84.425 F COVID-19 - Education Stabilization Fund BSC 2,034,748
84.425 E COVID-19 - Education Stabilization Fund UND 2,529,450
84.425 C COVID-19 - Education Stabilization Fund NDSU 110,000
84.425 E COVID-19 - Education Stabilization Fund NDSU 3,912,585
84.425 F COVID-19 - Education Stabilization Fund NDSU 9,376,144
84.425 E COVID-19 - Education Stabilization Fund NDSCS 809,271
84.425 M COVID-19 - Education Stabilization Fund BSC 123,058
Nonmonetary Assistance:
84.906 American Printing House for the Blind 25300 106,760
Pass Through Non-State Entity:
84.010 Title I Grants to Local Educational Agencies UND Grand Forks Public School District Building N/A 77,473
Authority
84.161 Rehabilitation Services Client Assistance Program 36000 North Dakota Department of Human N/A 152,911
Services - Client Assistance Program
84.411 Education Innovation and Research (formerly Investing in NDSU National Writing Project 14-ND02-2019i3C3WP 20,929
Innovation (i3) Fund)
84.411 Education Innovation and Research (formerly Investing in NDSU National Writing Project 14-ND02-2020i3CWP 30,407
Innovation (i3) Fund)
E - 55
STATE OF NORTH DAKOTA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Fiscal Years Ended June 30, 2021
STATE IDENTIFYING AMOUNT TO
ALN ALPHA PROGRAM TITLE AGENCY PASS THROUGH ENTITY NUMBER EXPENDITURE SUBRECIPIENTS
Total for Unclustered $ 142,674,863 $ 89,892,707
Research and Development Cluster
Pass Through Non-State Entity:
84.287 Twenty-First Century Community Learning Centers UND Indian Prairie Community Unit School 586-46-0423 4,600
District 204
84.305 Education Research, Development and Dissemination UND California State University, Chico SUB18-059 53,440
Total for Research and Development Cluster $ 58,040 $
Special Education Cluster (IDEA)
Direct Programs:
84.027 Special Education Grants to States 20100 32,012,812 28,454,375
84.173 Special Education Preschool Grants 20100 752,917 720,262
Pass Through Non-State Entity:
84.027 A Special Education Grants to States 25200 North Dakota Department of Public N/A 25,706
Instruction
84.173 A Special Education Preschool Grants 25200 North Dakota Department of Public N/A 1,008
Instruction
Total for Special Education Cluster (IDEA) $ 32,792,443 $ 29,174,637
Student Financial Assistance Cluster
Direct Programs:
84.007 Federal Supplemental Educational Opportunity Grants BSC 77,988
84.007 Federal Supplemental Educational Opportunity Grants UND 1,115,228
84.007 Federal Supplemental Educational Opportunity Grants DSU 148,500
84.007 Federal Supplemental Educational Opportunity Grants MASU 74,521
84.007 Federal Supplemental Educational Opportunity Grants NDSCS 191,134
84.007 Federal Supplemental Educational Opportunity Grants DCB 53,336
84.007 Federal Supplemental Educational Opportunity Grants LRSC 23,900
84.007 Federal Supplemental Educational Opportunity Grants VCSU 75,670
84.007 Federal Supplemental Educational Opportunity Grants MISU 161,466
84.007 Federal Supplemental Educational Opportunity Grants WSC 27,990
84.007 Federal Supplemental Educational Opportunity Grants NDSU 760,222
84.033 Federal Work-Study Program LRSC 21,698
84.033 Federal Work-Study Program DSU 176,859
E - 56
STATE OF NORTH DAKOTA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Fiscal Years Ended June 30, 2021
STATE IDENTIFYING AMOUNT TO
ALN ALPHA PROGRAM TITLE AGENCY PASS THROUGH ENTITY NUMBER EXPENDITURE SUBRECIPIENTS
84.033 Federal Work-Study Program VCSU 65,513
84.033 Federal Work-Study Program NDSU 433,182
84.033 Federal Work-Study Program DCB 20,986
84.033 Federal Work-Study Program BSC 14,896
84.033 Federal Work-Study Program WSC 18,516
84.033 Federal Work-Study Program UND 736,588
84.033 Federal Work-Study Program MASU 45,130
84.033 Federal Work-Study Program MISU 95,361
84.033 Federal Work-Study Program NDSCS 107,193
84.038 Federal Perkins Loan Program DSU 705,856
84.038 Federal Perkins Loan Program NDSCS 858,236
84.038 Federal Perkins Loan Program DCB 187,385
84.038 Federal Perkins Loan Program NDSU 5,026,152
84.038 Federal Perkins Loan Program MASU 471,336
84.038 Federal Perkins Loan Program LRSC 259,777
84.038 Federal Perkins Loan Program VCSU 522,562
84.038 Federal Perkins Loan Program MISU 1,801,709
84.038 Federal Perkins Loan Program WSC 108,675
84.038 Federal Perkins Loan Program BSC 154,916
84.038 Federal Perkins Loan Program UND 10,295,002
84.063 Federal Pell Grant Program MISU 2,657,100
84.063 Federal Pell Grant Program UND 7,396,942
84.063 Federal Pell Grant Program MASU 1,342,856
84.063 Federal Pell Grant Program VCSU 1,257,164
84.063 Federal Pell Grant Program DSU 1,511,008
84.063 Federal Pell Grant Program WSC 1,107,235
84.063 Federal Pell Grant Program LRSC 1,045,088
84.063 Federal Pell Grant Program NDSCS 2,655,487
84.063 Federal Pell Grant Program BSC 2,718,096
84.063 Federal Pell Grant Program DCB 951,410
84.063 Federal Pell Grant Program NDSU 8,787,117
E - 57
STATE OF NORTH DAKOTA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Fiscal Years Ended June 30, 2021
STATE IDENTIFYING AMOUNT TO
ALN ALPHA PROGRAM TITLE AGENCY PASS THROUGH ENTITY NUMBER EXPENDITURE SUBRECIPIENTS
84.268 Federal Direct Student Loans LRSC 1,832,095
84.268 Federal Direct Student Loans WSC 1,195,620
84.268 Federal Direct Student Loans BSC 6,141,310
84.268 Federal Direct Student Loans VCSU 4,242,994
84.268 Federal Direct Student Loans NDSU 47,307,573
84.268 Federal Direct Student Loans DSU 4,191,457
84.268 Federal Direct Student Loans MISU 8,017,415
84.268 Federal Direct Student Loans UND 75,295,672
84.268 Federal Direct Student Loans MASU 3,906,338
84.268 Federal Direct Student Loans DCB 1,659,205
84.268 Federal Direct Student Loans NDSCS 6,255,334
84.379 Teacher Education Assistance for College and Higher NDSU 8,471
Education Grants (TEACH Grants)
84.379 Teacher Education Assistance for College and Higher VCSU 12,716
Education Grants (TEACH Grants)
84.379 Teacher Education Assistance for College and Higher UND 60,884
Education Grants (TEACH Grants)
84.379 Teacher Education Assistance for College and Higher MISU 24,951
Education Grants (TEACH Grants)
84.379 Teacher Education Assistance for College and Higher MASU 46,582
Education Grants (TEACH Grants)
Total for Student Financial Assistance Cluster $ 216,465,603 $
TRIO Cluster
Direct Programs:
84.042 TRIO Student Support Services DSU 118,101
84.042 TRIO Student Support Services MISU 485,869
84.042 TRIO Student Support Services LRSC 286,960
84.042 TRIO Student Support Services NDSU 462,314
84.042 TRIO Student Support Services UND 401,522
84.044 TRIO Talent Search UND 554,114
84.047 TRIO Upward Bound NDSU 264,586
84.047 TRIO Upward Bound UND 435,504
84.066 TRIO Educational Opportunity Centers UND 410,986
E - 58
STATE OF NORTH DAKOTA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Fiscal Years Ended June 30, 2021
STATE IDENTIFYING AMOUNT TO
ALN ALPHA PROGRAM TITLE AGENCY PASS THROUGH ENTITY NUMBER EXPENDITURE SUBRECIPIENTS
84.217 TRIO McNair Post-Baccalaureate Achievement UND 287,676
Total for TRIO Cluster $ 3,707,632 $
Total For Department Of Education $ 395,698,581 $ 119,067,344
Department Of Energy
Unclustered
Direct Programs:
81.041 State Energy Program 60100 220,941 203,649
81.042 Weatherization Assistance for Low-Income Persons 60100 2,888,794 2,733,693
81.138 State Heating Oil and Propane Program 60100 1,722
81.U01 Direct Restitution (Supplemental Crude Oil Overcharge 60100 N/A 2,678 2,678
Refund)
81.U02 Stripperwell Settlement (Petroleum Violation Escrow 60100 N/A 133
Funds)
Total for Unclustered $ 3,114,268 $ 2,940,020
Research and Development Cluster
Direct Programs:
81.049 Office of Science Financial Assistance Program NDSU 101,043
81.049 Office of Science Financial Assistance Program UND 113,841
81.086 Conservation Research and Development UND 624,885 31,175
81.087 Renewable Energy Research and Development UND 20,620
81.089 Fossil Energy Research and Development UND 23,673,674 6,575,494
81.135 Advanced Research Projects Agency - Energy UND 3,171
81.RD Conceptual Design of a 1 Ton Per Dat Rare Earth Oxide UND 89243320CFE000057 201,721 78,691
Extraction and Concentration Plant from Low Rank Coals
Pass Through Non-State Entity:
81.042 Weatherization Assistance for Low-Income Persons UND Nevada Department of Business and N/A 18,358
Industry
81.049 Office of Science Financial Assistance Program UND Mainstream Engineering Corporation DE8580 105
81.049 Office of Science Financial Assistance Program UND Mainstream Engineering Corporation DE0522/PO# 0659069 45,556
81.049 Office of Science Financial Assistance Program UND Envergex LLC DE-SC0020863 101,413
81.049 Office of Science Financial Assistance Program UND Mainstream Engineering Corporation DE8580B 138,913
81.087 Renewable Energy Research and Development NDSU University of Oklahoma 2020-42 243,567
E - 59
STATE OF NORTH DAKOTA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Fiscal Years Ended June 30, 2021
STATE IDENTIFYING AMOUNT TO
ALN ALPHA PROGRAM TITLE AGENCY PASS THROUGH ENTITY NUMBER EXPENDITURE SUBRECIPIENTS
81.087 Renewable Energy Research and Development NDSU Washington State University 136936-G004139 40,845
81.089 Fossil Energy Research and Development UND Semplastics EHC LLC N/A 48,346
81.089 Fossil Energy Research and Development UND Microbeam Technologies Incorporated Microbeam Project #1537 25,965
81.089 Fossil Energy Research and Development UND X-MAT CCC LLC N/A 8,308
81.089 Fossil Energy Research and Development UND University of Wyoming 1004866-UND 267,108
81.089 Fossil Energy Research and Development UND University of Wyoming 1004172-UND 635,166
81.089 Fossil Energy Research and Development UND University of Louisville ULRF_20-0756-01 84,817
81.089 Fossil Energy Research and Development UND Pennsylvania State University S001343-USDOE 4,382
81.089 Fossil Energy Research and Development UND Pennsylvania State University S000045-USDOE 130,274
81.089 Fossil Energy Research and Development UND Minnkota Power Cooperative Inc. PO#200336 303,128
81.089 Fossil Energy Research and Development UND University of Alaska Fairbanks PO 528936 / Sub 19-0014 67,396
81.089 Fossil Energy Research and Development UND Membrane Technology and Research, Inc. 387-DOE-FE-0031632 133,968
81.089 Fossil Energy Research and Development UND Battelle Memorial Institute PO US001-0000726698 93,051
81.089 Fossil Energy Research and Development UND Barr Engineering Company UND-FE0031756 166,296
81.089 Fossil Energy Research and Development UND Pennsylvania State University 5963-UND-DOE-6825 38,912
81.121 Nuclear Energy Research, Development and NDSU UT-Battelle, LLC 4000179773 6,668
Demonstration
81.RD Technical Review and Input of NETL Research - Task 4 UND Leidos Holdings, Inc. P010227025 4,651,746
Total for Research and Development Cluster $ 31,993,243 $ 6,685,360
Total For Department Of Energy $ 35,107,511 $ 9,625,380
Department Of Health And Human Services
Unclustered
Direct Programs:
93.042 Special Programs for the Aging, Title VII, Chapter 2, Long 32500 9,277
Term Care Ombudsman Services for Older Individuals
93.042 COVID-19 - Special Programs for the Aging, Title VII, 32500 89,531 89,250
Chapter 2, Long Term Care Ombudsman Services for
Older Individuals
93.043 Special Programs for the Aging, Title III, Part D, Disease 32500 54,922
Prevention and Health Promotion Services
93.047 Special Programs for the Aging, Title VI, Part A, Grants to UND 232,774
Indian Tribes, Part B, Grants to Native Hawaiians
E - 60
STATE OF NORTH DAKOTA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Fiscal Years Ended June 30, 2021
STATE IDENTIFYING AMOUNT TO
ALN ALPHA PROGRAM TITLE AGENCY PASS THROUGH ENTITY NUMBER EXPENDITURE SUBRECIPIENTS
93.048 COVID-19 - Special Programs for the Aging, Title IV, and 32500 93,017 39,343
Title II, Discretionary Projects
93.048 Special Programs for the Aging, Title IV, and Title II, MISU 215,874
Discretionary Projects
93.048 Special Programs for the Aging, Title IV, and Title II, UND 339,720
Discretionary Projects
93.052 COVID-19 - National Family Caregiver Support, Title III, 32500 530,353
Part E
93.052 National Family Caregiver Support, Title III, Part E 32500 807,874
93.069 Public Health Emergency Preparedness 30100 4,614,677 1,624,416
93.071 Medicare Enrollment Assistance Program 40100 68,371
93.071 Medicare Enrollment Assistance Program MISU 17,599
93.072 Lifespan Respite Care Program 32500 55,987
93.079 Cooperative Agreements to Promote Adolescent Health 20100 99,687
through School-Based HIV/STD Prevention and School-
Based Surveillance
93.092 Affordable Care Act (ACA) Personal Responsibility NDSU 232,502 154,610
Education Program
93.103 Food and Drug Administration Research 60200 53,572
93.103 Food and Drug Administration Research NDSU 42,960
93.103 Food and Drug Administration Research 30100 59,814
93.107 Area Health Education Centers UND 320,461
93.110 Maternal and Child Health Federal Consolidated Programs 30100 413,916 306,260
93.116 Project Grants and Cooperative Agreements for 30100 245,328 32,968
Tuberculosis Control Programs
93.124 Nurse Anesthetist Traineeship UND 18,882
93.127 Emergency Medical Services for Children 30100 120,792
93.130 Cooperative Agreements to States/Territories for the 30100 130,795 5,000
Coordination and Development of Primary Care Offices
93.136 Injury Prevention and Control Research and State and 30100 346,942 161,608
Community Based Programs
93.137 Community Programs to Improve Minority Health Grant 30100 66,008 16,643
Program
93.138 Protection and Advocacy for Individuals with Mental Illness 36000 542,509
93.150 Projects for Assistance in Transition from Homelessness 32500 4,670
(PATH)
E - 61
STATE OF NORTH DAKOTA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Fiscal Years Ended June 30, 2021
STATE IDENTIFYING AMOUNT TO
ALN ALPHA PROGRAM TITLE AGENCY PASS THROUGH ENTITY NUMBER EXPENDITURE SUBRECIPIENTS
93.155 Rural Health Research Centers UND 138,394
93.165 Grants to States for Loan Repayment 30100 256,009 256,009
93.178 Nursing Workforce Diversity UND 417,023
93.211 Telehealth Programs UND 6,028
93.217 Family Planning Services 30100 1,512,783 1,112,744
93.223 Development and Coordination of Rural Health Services UND 3,204,439 731,149
93.234 Traumatic Brain Injury State Demonstration Grant Program 36000 27,601
93.236 Grants to States to Support Oral Health Workforce 30100 455,275 84,136
Activities
93.241 State Rural Hospital Flexibility Program UND 853,782 318,101
93.243 Substance Abuse and Mental Health Services Projects of 32500 607,418
Regional and National Significance
93.243 Substance Abuse and Mental Health Services Projects of UND 41,718
Regional and National Significance
93.251 Early Hearing Detection and Intervention MISU 252,361 31,102
93.268 Immunization Cooperative Agreements 30100 10,043,421 513,556
93.268 COVID-19 - Immunization Cooperative Agreements 30100 1,231,599
93.270 Viral Hepatitis Prevention and Control 30100 155,198 65,009
93.301 Small Rural Hospital Improvement Grant Program UND 2,531,182 2,333,943
93.314 Early Hearing Detection and Intervention Information MISU 159,999
System (EHDI-IS) Surveillance Program
93.319 Outreach Programs to Reduce the Prevalence of Obesity NDSU 505,610 76,573
in High Risk Rural Areas
93.323 COVID-19 - Epidemiology and Laboratory Capacity for 30100 5,710,992
Infectious Diseases (ELC)
93.323 Epidemiology and Laboratory Capacity for Infectious 30100 1,538,685
Diseases (ELC)
93.324 State Health Insurance Assistance Program 40100 313,332
93.336 Behavioral Risk Factor Surveillance System 30100 325,141
93.354 COVID-19 - Public Health Emergency Response: 30100 1,794,581
Cooperative Agreement for Emergency Response: Public
Health Crisis Response
93.366 State Actions to Improve Oral Health Outcomes and 30100 673,525 240,125
Partner Actions to Improve Oral Health Outcomes
93.387 National and State Tobacco Control Program 30100 1,018,604 50,737
E - 62
STATE OF NORTH DAKOTA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Fiscal Years Ended June 30, 2021
STATE IDENTIFYING AMOUNT TO
ALN ALPHA PROGRAM TITLE AGENCY PASS THROUGH ENTITY NUMBER EXPENDITURE SUBRECIPIENTS
93.391 COVID-19 - Activities to Support State, Tribal, Local and 30100 22,407
Territorial (STLT) Health Department Response to Public
Health or Healthcare Crises
93.423 1332 State Innovation Waivers 40100 21,488,350
93.426 Improving the Health of Americans through Prevention and 30100 1,825,578 979,238
Management of Diabetes and Heart Disease and Stroke
93.434 Every Student Succeeds Act/Preschool Development 20100 888,275
Grants
93.498 COVID-19 - Provider Relief Fund and American Rescue 32500 51,883
Plan (ARP) Rural Distribution
93.498 COVID-19 - Provider Relief Fund and American Rescue UND 2,723
Plan (ARP) Rural Distribution
93.556 MaryLee Allen Promoting Safe and Stable Families 32500 206,480
Program
93.558 Temporary Assistance for Needy Families 32500 26,136,799 246,310
93.563 Child Support Enforcement 32500 11,134,504
93.564 Child Support Enforcement Research 32500 78,865
93.566 Refugee and Entrant Assistance State/Replacement 32500 1,540,430 607,501
Designee Administered Programs
93.568 COVID-19 - Low-Income Home Energy Assistance 32500 3,030,862
93.568 Low-Income Home Energy Assistance 32500 28,944,943 6,527,693
93.569 COVID-19 - Community Services Block Grant 60100 1,290,497 1,246,703
93.569 Community Services Block Grant 60100 3,448,170 3,404,716
93.586 State Court Improvement Program 18000 169,886
93.590 Community-Based Child Abuse Prevention Grants 32500 163,282
93.597 Grants to States for Access and Visitation Programs 32500 99,825
93.599 Chafee Education and Training Vouchers Program (ETV) 32500 113,281
93.603 Adoption and Legal Guardianship Incentive Payments 32500 378,515
93.618 Voting Access for Individuals with Disabilities-Grants for 36000 127,574
Protection and Advocacy Systems
93.630 Developmental Disabilities Basic Support and Advocacy 32500 367,855 42,312
Grants
93.630 Developmental Disabilities Basic Support and Advocacy 36000 477,820
Grants
93.632 University Centers for Excellence in Developmental MISU 623,062 1,462
Disabilities Education, Research, and Service
E - 63
STATE OF NORTH DAKOTA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Fiscal Years Ended June 30, 2021
STATE IDENTIFYING AMOUNT TO
ALN ALPHA PROGRAM TITLE AGENCY PASS THROUGH ENTITY NUMBER EXPENDITURE SUBRECIPIENTS
93.643 Children's Justice Grants to States 32500 51,939 50,948
93.645 Stephanie Tubbs Jones Child Welfare Services Program 32500 635,125
93.658 Foster Care Title IV-E 32500 17,502,484 253,092
93.659 Adoption Assistance 32500 12,366,766 3,205
93.665 COVID-19 - Emergency Grants to Address Mental and 32500 808,247 506,350
Substance Use Disorders During COVID-19
93.665 COVID-19 - Emergency Grants to Address Mental and 36000 1,670
Substance Use Disorders During COVID-19
93.667 Social Services Block Grant 32500 2,767,642
93.669 Child Abuse and Neglect State Grants 32500 20,133 20,092
93.671 Family Violence Prevention and Services/Domestic 30100 737,249 700,905
Violence Shelter and Supportive Services
93.671 COVID-19 - Family Violence Prevention and 30100 79,837
Services/Domestic Violence Shelter and Supportive
Services
93.674 John H. Chafee Foster Care Program for Successful 32500 443,627 343,974
Transition to Adulthood
93.732 Mental and Behavioral Health Education and Training UND 505,764
Grants
93.747 COVID-19 - Elder Abuse Prevention Interventions Program 32500 9,322
93.767 Children's Health Insurance Program 32500 19,266,283
93.788 Opioid STR 32500 4,266,291 9,366
93.791 Money Follows the Person Rebalancing Demonstration 32500 3,879,772 350,366
93.809 National Organizations for Chronic Disease Prevention 30100 24,835
and Health Promotion
93.843 ACL Assistive Technology State Grants for Protection and 36000 49,131
Advocacy
93.889 National Bioterrorism Hospital Preparedness Program 30100 759,747 168,003
93.889 COVID-19 - National Bioterrorism Hospital Preparedness 30100 371,508
Program
93.898 Cancer Prevention and Control Programs for State, 30100 2,486,500 1,133,995
Territorial and Tribal Organizations
93.898 Cancer Prevention and Control Programs for State, UND 325,723
Territorial and Tribal Organizations
93.913 Grants to States for Operation of State Offices of Rural UND 149,855 39,922
Health
E - 64
STATE OF NORTH DAKOTA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Fiscal Years Ended June 30, 2021
STATE IDENTIFYING AMOUNT TO
ALN ALPHA PROGRAM TITLE AGENCY PASS THROUGH ENTITY NUMBER EXPENDITURE SUBRECIPIENTS
93.917 HIV Care Formula Grants 30100 2,026,921 477,318
93.917 COVID-19 - HIV Care Formula Grants 30100 50,000
93.940 HIV Prevention Activities Health Department Based 30100 883,552
93.946 Cooperative Agreements to Support State-Based Safe 30100 181,168
Motherhood and Infant Health Initiative Programs
93.958 Block Grants for Community Mental Health Services 32500 899,556 36,827
93.959 Block Grants for Prevention and Treatment of Substance 32500 10,447,419 401,827
Abuse
93.969 COVID-19 - PPHF Geriatric Education Centers UND 90,374
93.969 PPHF Geriatric Education Centers UND 764,605 235,113
93.970 Health Professions Recruitment Program for Indians UND 1,347,317
93.977 Sexually Transmitted Diseases (STD) Prevention and 30100 328,590
Control Grants
93.982 Mental Health Disaster Assistance and Emergency Mental 32500 568,214 88,814
Health
93.991 Preventive Health and Health Services Block Grant 30100 438,978 135,437
93.994 Maternal and Child Health Services Block Grant to the 30100 1,497,573 548,098
States
93.U03 MQSA Inspections 30300 HHSF223201710056C 64,786
93.U04 Medicated Feeds 60200 HHSF223201810106C 3,390
Pass Through Non-State Entity:
93.048 Special Programs for the Aging, Title IV, and Title II, UND University of Southern California 137298454/ PO 50933433 22,011
Discretionary Projects
93.103 Food and Drug Administration Research 30100 Association of Food and Drug Officials G-MP-1910-07946 2,716
93.110 Maternal and Child Health Federal Consolidated Programs 30100 Association of State Public Health U7NMC30388-03-02 11,515
Nutritionists
93.110 Maternal and Child Health Federal Consolidated Programs 30100 Association of Public Health Laboratories 6B04MC33858 101,121
93.243 Substance Abuse and Mental Health Services Projects of NDSU American Society of Addiction Medicine n/a 1,664
Regional and National Significance
93.243 Substance Abuse and Mental Health Services Projects of UND Grand Forks Housing Authority 3 19,950
Regional and National Significance
93.307 Minority Health and Health Disparities Research UND Regents of the University of Colorado, The FY20.001.011 / 2-5M7886 6,118
93.421 COVID-19 - Strengthening Public Health Systems and MISU Association of University Centers on 21-21-8815 6,379
Services through National Partnerships to Improve and Disabilities
Protect the Nation’s Health
E - 65
STATE OF NORTH DAKOTA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Fiscal Years Ended June 30, 2021
STATE IDENTIFYING AMOUNT TO
ALN ALPHA PROGRAM TITLE AGENCY PASS THROUGH ENTITY NUMBER EXPENDITURE SUBRECIPIENTS
93.421 Strengthening Public Health Systems and Services MISU Association of University Centers on 34-21-8814 69,950
through National Partnerships to Improve and Protect the Disabilities
Nation’s Health
93.421 Strengthening Public Health Systems and Services 30100 National Association of Chronic Disease 1592020 16,447
through National Partnerships to Improve and Protect the Directors
Nation’s Health
93.424 NON-ACA/PPHF—Building Capacity of the Public Health MISU Association of University Centers on N/A 623
System to Improve Population Health through National Disabilities
Nonprofit Organizations
93.569 Community Services Block Grant UND Community Services Agency N/A 295
93.648 Child Welfare Research Training or Demonstration UND The Research Foundation for the State 11-86154 27,498
University of New York
93.648 Child Welfare Research Training or Demonstration UND The Research Foundation for the State R1235354 299,747
University of New York
93.648 Child Welfare Research Training or Demonstration UND The Research Foundation for the State R1196655 116,085
University of New York
93.648 Child Welfare Research Training or Demonstration UND The Research Foundation for the State 11-89268 69,331
University of New York
93.761 Evidence-Based Falls Prevention Programs Financed NDSU South Dakota State University 3TB507 6,854
Solely by Prevention and Public Health Funds (PPHF)
93.788 Opioid STR NDSU South Dakota State University 3TB352 59,900
93.788 Opioid STR NDSU South Dakota State University 3TB310 93,010
93.788 Opioid STR NDSU Leech Lake Tribe of Ojibwe n/a 5,650
93.788 Opioid STR UND University of Missouri System 0099145 / 00070029 169,501
93.788 Opioid STR UND University of Missouri System 00103126 / 00070912 121,420
93.796 State Survey Certification of Health Care Providers and 36000 North Dakota Department of Human N/A 140,704
Suppliers (Title XIX) Medicaid Services- Medicaid Title 19
93.859 Biomedical Research and Research Training UND American Indian Higher Education 2R25GM116816-02 25,125
Consortium
93.884 Primary Care Training and Enhancement UND University of Washington UWSC10279 / BPO 49251 17,395
93.912 Rural Health Care Services Outreach, Rural Health UND City County Health District N/A 42,999
Network Development and Small Health Care Provider
Quality Improvement
93.912 Rural Health Care Services Outreach, Rural Health UND Amachi Mentoring 1 G25RH329200100 6,563
Network Development and Small Health Care Provider
Quality Improvement
Total for Unclustered $ 234,777,844 $ 26,802,869
Unclustered
E - 66
STATE OF NORTH DAKOTA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Fiscal Years Ended June 30, 2021
STATE IDENTIFYING AMOUNT TO
ALN ALPHA PROGRAM TITLE AGENCY PASS THROUGH ENTITY NUMBER EXPENDITURE SUBRECIPIENTS
Nonmonetary Assistance:
93.U01 Division of Strategic National Stockpile 30100 N/A 45,600
93.U02 COVID-19 - Division of Strategic National Stockpile 30100 N/A 358,097
Pass Through Non-State Entity:
93.U05 COVID-19 - AHRQ ECHO National Nursing Home UND University of New Mexico 3RJK7 121,245
COVID-19 Action Network
Total for Unclustered $ 524,942 $
Aging Cluster
Direct Programs:
93.044 COVID-19 - Special Programs for the Aging, Title III, Part 32500 39,732
B, Grants for Supportive Services and Senior Centers
93.044 Special Programs for the Aging, Title III, Part B, Grants for 32500 2,121,991 491,430
Supportive Services and Senior Centers
93.045 Special Programs for the Aging, Title III, Part C, Nutrition 32500 2,222,127
Services
93.045 COVID-19 - Special Programs for the Aging, Title III, Part 32500 3,100,407
C, Nutrition Services
93.053 Nutrition Services Incentive Program 32500 805,142
Total for Aging Cluster $ 8,289,399 $ 491,430
CCDF Cluster
Direct Programs:
93.575 Child Care and Development Block Grant 32500 4,718,558 1,128,693
93.575 COVID-19 - Child Care and Development Block Grant 32500 131,108
93.596 Child Care Mandatory and Matching Funds of the Child 32500 9,354,436
Care and Development Fund
Total for CCDF Cluster $ 14,204,102 $ 1,128,693
Head Start Cluster
Direct Programs:
93.600 Head Start MASU 3,222,089
93.600 Head Start 20100 127,162
93.600 COVID-19 - Head Start MASU 110,695
Nonmonetary Assistance:
E - 67
STATE OF NORTH DAKOTA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Fiscal Years Ended June 30, 2021
STATE IDENTIFYING AMOUNT TO
ALN ALPHA PROGRAM TITLE AGENCY PASS THROUGH ENTITY NUMBER EXPENDITURE SUBRECIPIENTS
93.600 Head Start MASU 301,624
Total for Head Start Cluster $ 3,761,570 $
Maternal, Infant, and Early Childhood Home Visiting Cluster
Pass Through Non-State Entity:
93.870 Maternal, Infant and Early Childhood Home Visiting Grant NDSU Prevent Child Abuse North Dakota n/a 14,350
Total for Maternal, Infant, and Early Childhood Home Visiting Cluster $ 14,350 $
Medicaid Cluster
Direct Programs:
93.775 State Medicaid Fraud Control Units 12500 623,342
93.777 State Survey and Certification of Health Care Providers 32500 1,067,550
and Suppliers (Title XVIII) Medicare
93.777 COVID-19 - State Survey and Certification of Health Care 30100 108,723
Providers and Suppliers (Title XVIII) Medicare
93.777 State Survey and Certification of Health Care Providers 30100 1,254,026
and Suppliers (Title XVIII) Medicare
93.778 Medical Assistance Program 32500 998,390,013 20,557
Total for Medicaid Cluster $ 1,001,443,654 $ 20,557
Research and Development Cluster
Direct Programs:
93.242 Mental Health Research Grants UND 1,075,059
93.243 Substance Abuse and Mental Health Services Projects of UND 1,947,292 994,479
Regional and National Significance
93.247 Advanced Nursing Education Workforce Grant Program NDSU 377,761 211,907
93.273 Alcohol Research Programs UND 106,300
93.351 Research Infrastructure Programs NDSU 24,483
93.394 Cancer Detection and Diagnosis Research NDSU 64,938
93.395 Cancer Treatment Research UND 43,975
93.395 Cancer Treatment Research NDSU 259,821 44,644
93.396 Cancer Biology Research NDSU 18,615
93.837 Cardiovascular Diseases Research NDSU 223,129
93.838 Lung Diseases Research NDSU 509,941 115,536
E - 68
STATE OF NORTH DAKOTA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Fiscal Years Ended June 30, 2021
STATE IDENTIFYING AMOUNT TO
ALN ALPHA PROGRAM TITLE AGENCY PASS THROUGH ENTITY NUMBER EXPENDITURE SUBRECIPIENTS
93.847 Diabetes, Digestive, and Kidney Diseases Extramural NDSU 837,527 745,018
Research
93.853 Extramural Research Programs in the Neurosciences and UND 113,778
Neurological Disorders
93.855 Allergy and Infectious Diseases Research UND 1,034,706 16,776
93.855 Allergy and Infectious Diseases Research NDSU 181,094 35,530
93.859 Biomedical Research and Research Training NDSU 2,399,875 14,866
93.859 Biomedical Research and Research Training UND 10,013,842 1,422,925
93.866 Aging Research NDSU 760,542 348,926
93.866 Aging Research UND 463,956
93.867 Vision Research NDSU 26,302
Pass Through Non-State Entity:
93.068 Chronic Diseases: Research, Control, and Prevention UND University of North Carolina at Chapel Hill PO ID Y20DSL0408 53,282
93.113 Environmental Health UND University of California, Merced E251GXA476 27,738
93.262 Occupational Safety and Health Program NDSU University of Minnesota P005501208 1,894
93.273 Alcohol Research Programs UND Public Health Institute PA-11-308 8,963
93.279 Drug Abuse and Addiction Research Programs UND Drexel University PO U0176282 77,029
93.279 Drug Abuse and Addiction Research Programs UND University of Tennessee 20-2050-UND/21-0110-UND 48,794
93.421 Strengthening Public Health Systems and Services NDSU National Network of Public Health Institute G1451-AG-0031 64,783
through National Partnerships to Improve and Protect the
Nation’s Health
93.586 State Court Improvement Program UND Standing Rock Sioux Tribe N/A 13,051
93.847 Diabetes, Digestive, and Kidney Diseases Extramural UND Regents of the University of Michigan 3004429441 74,345
Research
93.853 Extramural Research Programs in the Neurosciences and UND Trinity College NS065957-01/UND2021 140,592
Neurological Disorders
93.855 Allergy and Infectious Diseases Research UND University of Kentucky 3200003246-20-284 54,755
93.855 Allergy and Infectious Diseases Research UND Planet Biotechnology Incorporated 1 R41 AI152954-01 A1 50,769
93.859 Biomedical Research and Research Training UND BBC Entrepreneurial Training & Consulting, 5UT2GM130175-03 15,806
LLC
93.859 Biomedical Research and Research Training NDSU University of Nebraska Medical Center 34-5250-2016-151 13,457
93.859 Biomedical Research and Research Training NDSU University of Nebraska Medical Center 34-5250-2016-762 61,642
93.859 Biomedical Research and Research Training NDSU Sanford Research North SRN-2021-01 81,008
93.859 Biomedical Research and Research Training UND University of Nebraska 34-5250-2016-151 15,220
E - 69
STATE OF NORTH DAKOTA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Fiscal Years Ended June 30, 2021
STATE IDENTIFYING AMOUNT TO
ALN ALPHA PROGRAM TITLE AGENCY PASS THROUGH ENTITY NUMBER EXPENDITURE SUBRECIPIENTS
93.859 Biomedical Research and Research Training NDSU University Of Texas at Austin UTA20-001169 6,155
93.859 Biomedical Research and Research Training UND University of Nebraska 34-5250-2005-923 6,345
93.859 Biomedical Research and Research Training UND Sanford Health SRN-2021-02 1,768
93.859 Biomedical Research and Research Training UND BBC Entrepreneurial Training & Consulting, ND2018 16,268
LLC
93.866 Aging Research UND West Virginia University Research 17-471-UND 83,685
Corporation
93.866 Aging Research UND Mayo Clinic UND-256075/PO 67391560 75,773
93.866 Aging Research UND Trustees of Boston University 4500003782 193,401
93.866 Aging Research UND Ohio State University, The SPC-1000003598/GR102258 93,060
93.867 Vision Research UND Barron Associates, Inc. 536-SC01 90,083
93.945 Assistance Programs for Chronic Disease Prevention and UND Montana Department of Public Health and 14096760050 101,077
Control Human Services
Total for Research and Development Cluster $ 21,953,679 $ 3,950,607
Student Financial Assistance Cluster
Direct Programs:
93.264 Nurse Faculty Loan Program (NFLP) UND 206,563
93.342 Health Professions Student Loans, Including Primary Care UND 362,991
Loans and Loans for Disadvantaged Students
93.364 Nursing Student Loans DSU 250,429
93.364 Nursing Student Loans NDSU 348,584
93.364 Nursing Student Loans UND 1,487,933
93.364 Nursing Student Loans MISU 848,778
Total for Student Financial Assistance Cluster $ 3,505,278 $
Total For Department Of Health And Human Services $ 1,288,474,818 $ 32,394,156
Department Of Homeland Security
Unclustered
Direct Programs:
97.008 Non-Profit Security Program 54000 165,820 165,820
97.012 Boating Safety Financial Assistance 72000 699,280 37,584
97.023 Community Assistance Program State Support Services 77000 87,650
Element (CAP-SSSE)
E - 70
STATE OF NORTH DAKOTA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Fiscal Years Ended June 30, 2021
STATE IDENTIFYING AMOUNT TO
ALN ALPHA PROGRAM TITLE AGENCY PASS THROUGH ENTITY NUMBER EXPENDITURE SUBRECIPIENTS
97.029 Flood Mitigation Assistance 54000 40,784 39,654
97.032 COVID-19 - Crisis Counseling 54000 226,111
97.032 COVID-19 - Crisis Counseling 32500 224,672 53,926
97.036 COVID-19 - Disaster Grants - Public Assistance 54000 101,211,982 2,340,105
(Presidentially Declared Disasters)
97.036 COVID-19 - Disaster Grants - Public Assistance 32500 1,797,380
(Presidentially Declared Disasters)
97.036 Disaster Grants - Public Assistance (Presidentially 54000 15,542,681 14,820,145
Declared Disasters)
97.036 Disaster Grants - Public Assistance (Presidentially NDSU 70,334
Declared Disasters)
97.039 Hazard Mitigation Grant 54000 283,156 269,806
97.041 National Dam Safety Program 77000 82,379
97.042 Emergency Management Performance Grants 54000 2,481,448 1,331,025
97.042 COVID-19 - Emergency Management Performance Grants 54000 765,022 95,454
97.045 Cooperating Technical Partners 77000 1,347,881
97.047 BRIC: Building Resilient Infrastructure and Communities 54000 4,930,162 4,837,746
97.067 Homeland Security Grant Program 54000 4,625,865 3,512,992
Total for Unclustered $ 134,582,607 $ 27,504,257
Total For Department Of Homeland Security $ 134,582,607 $ 27,504,257
Department Of Housing And Urban Development
Unclustered
Direct Programs:
14.171 Manufactured Home Dispute Resolution 60100 7,624
14.228 Community Development Block Grants/State's program 60100 4,861,785 4,693,631
and Non-Entitlement Grants in Hawaii
14.228 COVID-19 - Community Development Block 60100 (19,816)
Grants/State's program and Non-Entitlement Grants in
14.231 Emergency Solutions Grant Program 60100 511,931 468,709
14.231 COVID-19 - Emergency Solutions Grant Program 60100 39,059
14.238 Shelter Plus Care 60100 59,470 59,470
14.239 Home Investment Partnerships Program 60100 1,362,291 1,232,092
14.267 Continuum of Care Program 60100 70,322 70,322
E - 71
STATE OF NORTH DAKOTA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Fiscal Years Ended June 30, 2021
STATE IDENTIFYING AMOUNT TO
ALN ALPHA PROGRAM TITLE AGENCY PASS THROUGH ENTITY NUMBER EXPENDITURE SUBRECIPIENTS
14.401 Fair Housing Assistance Program State and Local 40600 88,000
Total for Unclustered $ 6,980,666 $ 6,524,224
Total For Department Of Housing And Urban Development $ 6,980,666 $ 6,524,224
Department Of Justice
Unclustered
Direct Programs:
16.015 Missing Alzheimer's Disease Patient Assistance Program MISU 100,711
16.017 Sexual Assault Services Formula Program 30100 366,038 349,894
16.034 COVID-19 - Coronavirus Emergency Supplemental 12500 456,760 171,026
Funding Program
16.320 Services for Trafficking Victims 12500 132,246
16.540 Juvenile Justice and Delinquency Prevention 53000 372,569 372,569
16.543 Missing Children's Assistance 12500 174,966
16.554 National Criminal History Improvement Program (NCHIP) 12500 46,970
16.575 Crime Victim Assistance 53000 243,909
16.576 Crime Victim Compensation 53000 7,130,267 7,053,181
16.582 Crime Victim Assistance/Discretionary Grants 12500 4,999
16.585 Drug Court Discretionary Grant Program 53000 98,697
16.588 Violence Against Women Formula Grants 30100 850,971 779,937
16.596 Justice System Infrastructure Program for Indian Tribes UND 106,633 25,300
16.608 Tribal Justice Systems and Alcohol and Substance Abuse UND 415,464 162,623
16.609 Project Safe Neighborhoods 12500 73,914 73,914
16.710 Public Safety Partnership and Community Policing Grants 12500 541,360
16.734 Special Data Collections and Statistical Studies 12500 173,837
16.738 Edward Byrne Memorial Justice Assistance Grant Program 12500 493,004 237,434
16.741 DNA Backlog Reduction Program 12500 181,740
16.742 Paul Coverdell Forensic Sciences Improvement Grant 12500 37,343
Program
16.750 Support for Adam Walsh Act Implementation Grant 12500 5,487
Program
16.813 NICS Act Record Improvement Program 12500 184,084
E - 72
STATE OF NORTH DAKOTA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Fiscal Years Ended June 30, 2021
STATE IDENTIFYING AMOUNT TO
ALN ALPHA PROGRAM TITLE AGENCY PASS THROUGH ENTITY NUMBER EXPENDITURE SUBRECIPIENTS
16.827 Justice Reinvestment Initiative 53000 30,060 30,060
Pass Through Non-State Entity:
16.029 Office on Violence Against Women Special Projects UND Tribal Law and Policy Institute N/A 126
16.582 Crime Victim Assistance/Discretionary Grants UND Fox Valley Technical College D2019012073 48,491
16.608 Tribal Justice Systems and Alcohol and Substance Abuse UND Fox Valley Technical College D2019001020 13,818
16.608 Tribal Justice Systems and Alcohol and Substance Abuse UND Fox Valley Technical College D2019002019 2,768
16.726 Juvenile Mentoring Program NDSU National 4-H Council 2018-JU-FX-0005 97
16.726 Juvenile Mentoring Program NDSU National 4-H Council 2019-MU-FX-0002 49,723
16.815 Tribal Civil and Criminal Legal Assistance Grants, Training UND American Probation and Parole Association 20-A4-085-2387 31,368
and Technical Assistance
16.841 VOCA Tribal Victim Services Set-Aside Program UND Fox Valley Technical College D2019008055 34,607
Total for Unclustered $ 12,403,027 $ 9,255,938
Research and Development Cluster
Pass Through Non-State Entity:
16.608 Tribal Justice Systems and Alcohol and Substance Abuse UND The National Judicial College NJC-2019001 138,387
Total for Research and Development Cluster $ 138,387 $
Total For Department Of Justice $ 12,541,414 $ 9,255,938
Department Of Labor
Unclustered
Direct Programs:
17.201 Registered Apprenticeship 27000 91,337 91,337
17.235 Senior Community Service Employment Program 32500 292,557 292,547
17.285 Apprenticeship USA Grants 60100 115,720 115,720
17.504 Consultation Agreements BSC 526,228
17.600 Mine Health and Safety Grants 27000 124,030 124,030
17.U01 Workforce Development 60100 N/A 26,184 26,184
Total for Unclustered $ 1,176,056 $ 649,818
Total For Department Of Labor $ 1,176,056 $ 649,818
Department Of State
Unclustered
E - 73
STATE OF NORTH DAKOTA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Fiscal Years Ended June 30, 2021
STATE IDENTIFYING AMOUNT TO
ALN ALPHA PROGRAM TITLE AGENCY PASS THROUGH ENTITY NUMBER EXPENDITURE SUBRECIPIENTS
Pass Through Non-State Entity:
19.402 Professional and Cultural Exchange Programs - MISU Global Ties U.S. CPG-FY20-050 979
International Visitor Leadership Program
Total for Unclustered $ 979 $
Total For Department Of State $ 979 $
Department Of The Interior
Unclustered
Direct Programs:
15.227 Distribution of Receipts to State and Local Governments 12000 2,220 2,220
15.250 Regulation of Surface Coal Mining and Surface Effects of 40800 975,080
Underground Coal Mining
15.252 Abandoned Mine Land Reclamation (AMLR) 40800 2,561,101
15.427 Federal Oil and Gas Royalty Management State and Tribal 11700 659,379
Coordination
15.433 Flood Control Act Lands 12000 21,696,504 21,696,504
15.436 Late Disbursement Interest 12000 1,807 1,139
15.437 Minerals Leasing Act 12000 30,388,851 14,847,236
15.518 Garrison Diversion Unit 72000 718,487
15.608 Fish and Wildlife Management Assistance 72000 87,915
15.615 Cooperative Endangered Species Conservation Fund 72000 57,574
15.634 State Wildlife Grants 72000 314,523 4,272
15.637 Migratory Bird Joint Ventures 72000 22,552 22,552
15.657 Endangered Species Recovery Implementation 72000 20,030
15.808 U.S. Geological Survey Research and Data Collection 77000 24,400
15.904 Historic Preservation Fund Grants-In-Aid 70100 626,377 75,145
15.916 Outdoor Recreation Acquisition, Development and 75000 1,197,750 1,197,750
15.931 Youth and Veteran Organizations Conservation Activities NDSU 22,000
15.U02 Improvements to BOR Museum Property Collections at the 70100 N/A 9,577
SHSND
Pass Through Non-State Entity:
15.518 Garrison Diversion Unit 77000 Garrison Diversion Conservancy District 6-FC-60-00210 8,378,798
E - 74
STATE OF NORTH DAKOTA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Fiscal Years Ended June 30, 2021
STATE IDENTIFYING AMOUNT TO
ALN ALPHA PROGRAM TITLE AGENCY PASS THROUGH ENTITY NUMBER EXPENDITURE SUBRECIPIENTS
15.815 National Land Remote Sensing Education Outreach and UND AmericaView AV18-ND-01 16,083
Research
15.939 Heritage Partnership NDSU Northern Plains Heritage Foundation N/A 20,665
15.U01 Document Significant Fossil Localities within the Sharps 40500 South Dakota School of Mines and SDSMT-NDGS 20-01 R1 6,387
Formation Badlands National Park Technology
Total for Unclustered $ 67,808,060 $ 37,846,818
Fish and Wildlife Cluster
Direct Programs:
15.605 Sport Fish Restoration 72000 3,759,715 509,042
15.611 Wildlife Restoration and Basic Hunter Education 72000 11,883,019 1,251,184
15.626 Enhanced Hunter Education and Safety 72000 65,694 65,694
Pass Through Non-State Entity:
15.605 Sport Fish Restoration NDSU South Dakota Department of Game, Fish 20SC06W011 46,888
and Parks
Total for Fish and Wildlife Cluster $ 15,755,316 $ 1,825,920
Research and Development Cluster
Direct Programs:
15.608 Fish and Wildlife Management Assistance NDSU 6,430
15.678 Cooperative Ecosystem Studies Units NDSU 84,889
15.805 Assistance to State Water Resources Research Institutes NDSU 93,766 28
15.808 U.S. Geological Survey Research and Data Collection NDSU 54,636
15.945 Cooperative Research and Training Programs – UND 5,364
Resources of the National Park System
15.945 Cooperative Research and Training Programs – NDSU 135,180
Resources of the National Park System
15.RD USGS-USFWS Science Support Partnership Grant: Below- NDSU F03RBNW00 3,700
ground mutualisms to support pollination mutualisms:
improving pollinator habitat using mycorrhizal inoculum
Pass Through Non-State Entity:
15.815 National Land Remote Sensing Education Outreach and UND AmericaView AV18-ND-01-003 9,308
Research
Total for Research and Development Cluster $ 393,273 $ 28
Total For Department Of The Interior $ 83,956,649 $ 39,672,766
E - 75
STATE OF NORTH DAKOTA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Fiscal Years Ended June 30, 2021
STATE IDENTIFYING AMOUNT TO
ALN ALPHA PROGRAM TITLE AGENCY PASS THROUGH ENTITY NUMBER EXPENDITURE SUBRECIPIENTS
Department Of The Treasury
Unclustered
Direct Programs:
21.019 COVID-19 - Coronavirus Relief Fund 12000 123,240,515 123,240,515
21.019 COVID-19 - Coronavirus Relief Fund UND 20,757,532
21.019 COVID-19 - Coronavirus Relief Fund 18000 312,212
21.019 COVID-19 - Coronavirus Relief Fund 32100 2,860 2,585
21.019 COVID-19 - Coronavirus Relief Fund MISU 2,400,341
21.019 COVID-19 - Coronavirus Relief Fund 16000 38,627
21.019 COVID-19 - Coronavirus Relief Fund 15000 2,947,860
21.019 COVID-19 - Coronavirus Relief Fund DCB 761,709
21.019 COVID-19 - Coronavirus Relief Fund 60100 82,381,653 1,042,756
21.019 COVID-19 - Coronavirus Relief Fund 11000 6,485,546
21.019 COVID-19 - Coronavirus Relief Fund NDSCS 5,054,059
21.019 COVID-19 - Coronavirus Relief Fund 31300 645,230
21.019 COVID-19 - Coronavirus Relief Fund NDSU 21,550,590
21.019 COVID-19 - Coronavirus Relief Fund 10800 49,216
21.019 COVID-19 - Coronavirus Relief Fund 20100 63,051,351 63,051,351
21.019 COVID-19 - Coronavirus Relief Fund NDUS 1,657,918
21.019 COVID-19 - Coronavirus Relief Fund MASU 1,877,329
21.019 COVID-19 - Coronavirus Relief Fund DSU 2,344,231
21.019 COVID-19 - Coronavirus Relief Fund 47500 68,551
21.019 COVID-19 - Coronavirus Relief Fund VCSU 645,234
21.019 COVID-19 - Coronavirus Relief Fund 53000 53,942,185
21.019 COVID-19 - Coronavirus Relief Fund 50400 22,031,685
21.019 COVID-19 - Coronavirus Relief Fund LRSC 782,358
21.019 COVID-19 - Coronavirus Relief Fund 40500 65,464,294
21.019 COVID-19 - Coronavirus Relief Fund 30100 82,115,677 59,168,338
21.019 COVID-19 - Coronavirus Relief Fund 80100 14,024,762
21.019 COVID-19 - Coronavirus Relief Fund 27000 200,000 200,000
21.019 COVID-19 - Coronavirus Relief Fund 11200 59,869,592
E - 76
STATE OF NORTH DAKOTA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Fiscal Years Ended June 30, 2021
STATE IDENTIFYING AMOUNT TO
ALN ALPHA PROGRAM TITLE AGENCY PASS THROUGH ENTITY NUMBER EXPENDITURE SUBRECIPIENTS
21.019 COVID-19 - Coronavirus Relief Fund 70900 800,000 741,282
21.019 COVID-19 - Coronavirus Relief Fund 70100 19,000
21.019 COVID-19 - Coronavirus Relief Fund BSC 4,001,660
21.019 COVID-19 - Coronavirus Relief Fund 32500 39,482,578 100,000
21.019 COVID-19 - Coronavirus Relief Fund 60200 13,130,330 176,767
21.019 COVID-19 - Coronavirus Relief Fund 11700 10,866
21.019 COVID-19 - Coronavirus Relief Fund WSC 1,594,124
21.023 COVID-19 - Emergency Rental Assistance Program 32500 3,499,706
Pass Through Non-State Entity:
21.019 COVID-19 - Coronavirus Relief Fund UND SafetySpect Inc. N/A 77,960
21.027 COVID-19 - CORONAVIRUS STATE AND LOCAL 31300 North Dakota Department of Veterans N/A 784,608
FISCAL RECOVERY FUNDS Affairs
Total for Unclustered $ 698,103,949 $ 247,723,594
Total For Department Of The Treasury $ 698,103,949 $ 247,723,594
Department Of Transportation
Unclustered
Direct Programs:
20.106 Airport Improvement Program and COVID-19 Airports 41200 134,263
Program
20.200 Highway Research and Development Program 80100 505,432
20.215 Highway Training and Education 80100 278,155
20.240 Fuel Tax Evasion-Intergovernmental Enforcement Effort 12700 3,020
20.301 Railroad Safety 40800 410
20.325 Consolidated Rail Infrastructure and Safety Improvements 80100 13,286 13,286
20.505 Metropolitan Transportation Planning and State and Non- 80100 722,006 722,006
Metropolitan Planning and Research
20.509 Formula Grants for Rural Areas and Tribal Transit Program 80100 295,811 100,687
20.509 COVID-19 - Formula Grants for Rural Areas and Tribal 80100 10,561,895 10,561,895
Transit Program
20.608 Minimum Penalties for Repeat Offenders for Driving While 80100 805,514 39,007
Intoxicated
20.615 E-911 Grant Program 54000 153,980 153,980
E - 77
STATE OF NORTH DAKOTA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Fiscal Years Ended June 30, 2021
STATE IDENTIFYING AMOUNT TO
ALN ALPHA PROGRAM TITLE AGENCY PASS THROUGH ENTITY NUMBER EXPENDITURE SUBRECIPIENTS
20.700 Pipeline Safety Program State Base Grant 40800 231,559
20.703 Interagency Hazardous Materials Public Sector Training 54000 438,369 40,928
and Planning Grants
20.721 PHMSA Pipeline Safety Program One Call Grant 40800 35,760
20.U02 Accelerated Safety Activity Program 80100 N/A 21,891
Pass Through Non-State Entity:
20.200 Highway Research and Development Program NDSU Minnesota Department of Transportation 1036338 work order 1 8,580
20.U01 5010 Inspections 41200 GCR Inc N/A 16,900
Total for Unclustered $ 14,226,831 $ 11,631,789
Federal Transit Cluster
Direct Programs:
20.500 Federal Transit Capital Investment Grants 80100 25,679 25,679
20.526 Buses and Bus Facilities Formula, Competitive, and Low 80100 5,538,384 5,538,384
or No Emissions Programs
Total for Federal Transit Cluster $ 5,564,063 $ 5,564,063
FMCSA Cluster
Direct Programs:
20.218 Motor Carrier Safety Assistance 50400 2,356,950
20.237 Motor Carrier Safety Assistance High Priority Activities NDSU 180,332
Grants and Cooperative Agreements
Total for FMCSA Cluster $ 2,537,282 $
Highway Planning and Construction Cluster
Direct Programs:
20.205 Highway Planning and Construction 80100 310,707,893 12,040,706
20.205 COVID-19 - Highway Planning and Construction 80100 1,665,957
20.219 Recreational Trails Program 80100 184,399
20.219 Recreational Trails Program 75000 969,391 469,004
Pass Through Non-State Entity:
20.205 Highway Planning and Construction NDSU Bismarck-Mandan Metropolitan Planning 38151860 Bis-Man 6,447
Organization
20.205 Highway Planning and Construction NDSU Fargo-Moorhead Metropolitan Council of 38151860- FM COG 110,288
Governments
E - 78
STATE OF NORTH DAKOTA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Fiscal Years Ended June 30, 2021
STATE IDENTIFYING AMOUNT TO
ALN ALPHA PROGRAM TITLE AGENCY PASS THROUGH ENTITY NUMBER EXPENDITURE SUBRECIPIENTS
20.205 Highway Planning and Construction NDSU Grand Forks-East Grand Forks Metropolitan 38151860- GF/EGF MPO 21,628
Planning Organization
20.205 Highway Planning and Construction NDSU Minnesota Department of Transportation 1003323 Work Order No. 6 24,613
Total for Highway Planning and Construction Cluster $ 313,690,616 $ 12,509,710
Highway Safety Cluster
Direct Programs:
20.600 State and Community Highway Safety 80100 2,338,099 519,539
20.616 National Priority Safety Programs 80100 1,746,409 554,334
Pass Through Non-State Entity:
20.600 State and Community Highway Safety NDSU South Dakota Department of Public Safety N/A 19,325
Total for Highway Safety Cluster $ 4,103,833 $ 1,073,873
Research and Development Cluster
Direct Programs:
20.109 Air Transportation Centers of Excellence UND 107,474
20.701 University Transportation Centers Program NDSU 2,661,239 2,171,326
20.724 Pipeline Safety Research Competitive Academic NDSU 298,460 63,268
Agreement Program (CAAP)
20.RD UAS Safety Case Development, Process Improvement, UND 15-C-UAS-UND-021 157,125 101,217
and Data Collection
20.RD A18_A11L.UAS.22-Small UAS Detect and Avoid UND 15-C-UAS-UND-011 110,870
Requirements
20.RD A19 UAS Test Data Collection and Analysis UND 15-C-UAS-UND-010 62,664 2,362
20.RD A25 - Develop Risk-Based Training and Standards for UND 15-C-UAS-UND-019 44,766
Waiver Review and Insurance
20.RD A27: Establish Risk-Based Thresholds for Approvals UND 15-C-UAS-UND-015 68,152
Needed to Certify UAS for Safe Operation
20.RD A31 Safety Risks and Mitigations for UAS Operation and UND 15-C-UAS-UND-026 49,658
Around Airports (Amend 26)
20.RD A37 UAS Standards Tracking, Mapping, and Analysis UND 15-C-UAS-UND-024 70,121
20.RD A38 UAS Cyber Security Lit Review UND 15-C-UAS-UND-025 135,744
20.RD Integrating Expanded and Nonsegregated UAS Operations UND 15-C-UAS-UND-014 110,791 34,432
20.RD UAS Parameters, Exceedances, Recording Rates for UND 15-C-UAS-UND-012 46,579
ASIAS
Pass Through Non-State Entity:
E - 79
STATE OF NORTH DAKOTA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Fiscal Years Ended June 30, 2021
STATE IDENTIFYING AMOUNT TO
ALN ALPHA PROGRAM TITLE AGENCY PASS THROUGH ENTITY NUMBER EXPENDITURE SUBRECIPIENTS
20.108 Aviation Research Grants UND The MITRE Corporation 119947 TaskOrder 3-130354 83,777
20.200 Highway Research and Development Program NDSU The National Academies NCHRP-219 84,076
20.701 University Transportation Centers Program NDSU Montana State University G226-17-W6460 775,399
20.724 Pipeline Safety Research Competitive Academic NDSU Stevens Institute of Technology 2103007-01 11,335
Agreement Program (CAAP)
20.RD National General Aviation Flight Information Database UND The MITRE Corporation TO 135061 143,467
(NGAFID)
20.RD Seat Belt, Cell Phone and Ride Service Surveys to NDSU South Dakota Department of Public Safety N/A 17,638
Enhance Traffic Safety in South Dakota
Total for Research and Development Cluster $ 5,039,335 $ 2,372,605
Transit Services Programs Cluster
Direct Programs:
20.513 Enhanced Mobility of Seniors and Individuals with 80100 942,068 942,068
Disabilities
Total for Transit Services Programs Cluster $ 942,068 $ 942,068
Total For Department Of Transportation $ 346,104,028 $ 34,094,108
Department Of Veterans Affairs
Unclustered
Direct Programs:
64.014 Veterans State Domiciliary Care 31300 917,296
64.015 Veterans State Nursing Home Care 31300 3,046,596
64.035 Veterans Transportation Program 32100 373,135 335,999
64.U01 State Approving Agency 32100 V101 (223C) P-5745 117,454
Total for Unclustered $ 4,454,481 $ 335,999
Unclustered
Direct Programs:
64.U02 VA - RESIDENTS ROTATIONS UND N/A 430,004
Total for Unclustered $ 430,004 $
Total For Department Of Veterans Affairs $ 4,884,485 $ 335,999
Elections Assistance Commission
Unclustered
E - 80
STATE OF NORTH DAKOTA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Fiscal Years Ended June 30, 2021
STATE IDENTIFYING AMOUNT TO
ALN ALPHA PROGRAM TITLE AGENCY PASS THROUGH ENTITY NUMBER EXPENDITURE SUBRECIPIENTS
Direct Programs:
90.404 COVID-19 - 2018 HAVA Election Security Grants 10800 2,543,033
Total for Unclustered $ 2,543,033 $
Total For Elections Assistance Commission $ 2,543,033 $
Environmental Protection Agency
Unclustered
Direct Programs:
66.034 Surveys, Studies, Research, Investigations, 30300 130,996
Demonstrations, and Special Purpose Activities Relating
to the Clean Air Act
66.040 Diesel Emissions Reduction Act (DERA) State Grants 30300 103,729
66.419 Water Pollution Control State, Interstate, and Tribal 30300 228,231 5,141
Program Support
66.433 State Underground Water Source Protection 40500 130,157
66.444 Lead Testing in School and Child Care Program Drinking 30300 37,079
Water (SDWA 1464(d))
66.454 Water Quality Management Planning 30300 95,716 38,811
66.460 Nonpoint Source Implementation Grants 30300 3,881,111 2,279,320
66.605 Performance Partnership Grants 60200 309,083
66.605 Performance Partnership Grants 30300 4,066,725 42,674
66.608 Environmental Information Exchange Network Grant 30300 80,949
Program and Related Assistance
66.700 Consolidated Pesticide Enforcement Cooperative 60200 94,497
Agreements
66.700 Consolidated Pesticide Enforcement Cooperative NDSU 50,999
Agreements
66.805 Leaking Underground Storage Tank Trust Fund Corrective 30300 507,436
Action Program
66.818 Brownfields Multipurpose, Assessment, Revolving Loan 30300 90,387
Fund, and Cleanup Cooperative Agreements
Pass Through Non-State Entity:
66.716 Research, Development, Monitoring, Public Education, NDSU eXtension Foundation SA-2021-31 17,599
Outreach, Training, Demonstrations, and Studies
Total for Unclustered $ 9,824,694 $ 2,365,946
E - 81
STATE OF NORTH DAKOTA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Fiscal Years Ended June 30, 2021
STATE IDENTIFYING AMOUNT TO
ALN ALPHA PROGRAM TITLE AGENCY PASS THROUGH ENTITY NUMBER EXPENDITURE SUBRECIPIENTS
Clean Water State Revolving Fund (CWSRF) Cluster
Direct Programs:
66.U01 Water Sample Collection VCSU W912ES-21-P-0058 4,033
Total for Clean Water State Revolving Fund (CWSRF) Cluster $ 4,033 $
Drinking Water State Revolving Fund (DWSRF) Cluster
Direct Programs:
66.468 Capitalization Grants for Drinking Water State Revolving 30300 666,547
Funds
Total for Drinking Water State Revolving Fund (DWSRF) Cluster $ 666,547 $
Research and Development Cluster
Direct Programs:
66.461 Regional Wetland Program Development Grants NDSU 46,045
66.509 Science To Achieve Results (STAR) Research Program UND 71,368
Total for Research and Development Cluster $ 117,413 $
Total For Environmental Protection Agency $ 10,612,687 $ 2,365,946
Equal Employment Opportunity Commission
Unclustered
Direct Programs:
30.002 Employment Discrimination - State and Local Fair 40600 130,060
Employment Practices Agency Contracts
Total for Unclustered $ 130,060 $
Total For Equal Employment Opportunity Commission $ 130,060 $
Executive Office of the President
Unclustered
Direct Programs:
95.001 High Intensity Drug Trafficking Areas Program 12500 739,296 250,591
Total for Unclustered $ 739,296 $ 250,591
Total For Executive Office of the President $ 739,296 $ 250,591
General Services Administration
E - 82
STATE OF NORTH DAKOTA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Fiscal Years Ended June 30, 2021
STATE IDENTIFYING AMOUNT TO
ALN ALPHA PROGRAM TITLE AGENCY PASS THROUGH ENTITY NUMBER EXPENDITURE SUBRECIPIENTS
Unclustered
Nonmonetary Assistance:
39.003 Donation of Federal Surplus Personal Property 11000 3,853,502
Total for Unclustered $ 3,853,502 $
Total For General Services Administration $ 3,853,502 $
Institute of Museum and Library Services
Unclustered
Direct Programs:
45.310 Grants to States 25000 984,507
45.310 COVID-19 - Grants to States 25000 5,695
45.312 National Leadership Grants 25000 149,568
Total for Unclustered $ 1,139,770 $
Total For Institute of Museum and Library Services $ 1,139,770 $
National Aeronautics and Space Administration
Unclustered
Direct Programs:
43.003 Exploration NDSU 27,565
43.008 Office of Stem Engagement (OSTEM) UND 1,159,895 20,160
43.012 Space Technology 60100 548,122 548,122
Total for Unclustered $ 1,735,582 $ 568,282
Research and Development Cluster
Direct Programs:
43.001 Science UND 481,771 39,553
Pass Through Non-State Entity:
43.001 Science UND University Corporation For Atmospheric SUBAWD002194 41,338
Research
43.RD UAS Research for Public Safety Applications UND Mississippi State University 193700.361561.02 42,974
Total for Research and Development Cluster $ 566,083 $ 39,553
Total For National Aeronautics and Space Administration $ 2,301,665 $ 607,835
E - 83
STATE OF NORTH DAKOTA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Fiscal Years Ended June 30, 2021
STATE IDENTIFYING AMOUNT TO
ALN ALPHA PROGRAM TITLE AGENCY PASS THROUGH ENTITY NUMBER EXPENDITURE SUBRECIPIENTS
National Council on Disability
Unclustered
Pass Through Non-State Entity:
92.U01 National Disability Rights Network 36000 National Disability Rights Network N/A 13,260
Total for Unclustered $ 13,260 $
Total For National Council on Disability $ 13,260 $
National Endowment For The Arts
Unclustered
Direct Programs:
45.024 Promotion of the Arts Grants to Organizations and UND 10,000
Individuals
45.025 COVID-19 - Promotion of the Arts Partnership Agreements 70900 38,457 7,041
45.025 Promotion of the Arts Partnership Agreements 70900 741,933 588,673
Pass Through Non-State Entity:
45.025 COVID-19 - Promotion of the Arts Partnership Agreements MISU Arts Midwest 1856001-61-19 5,000
Total for Unclustered $ 795,390 $ 595,714
Total For National Endowment For The Arts $ 795,390 $ 595,714
National Endowment For The Humanities
Unclustered
Direct Programs:
45.129 Promotion of the Humanities Federal/State Partnership DCB 513
45.169 COVID-19 - Promotion of the Humanities Office of Digital UND 265,744
Humanities
Pass Through Non-State Entity:
45.129 Promotion of the Humanities Federal/State Partnership UND Humanities North Dakota 20506 10,000
Total for Unclustered $ 276,257 $
Total For National Endowment For The Humanities $ 276,257 $
National Science Foundation
Unclustered
E - 84
STATE OF NORTH DAKOTA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Fiscal Years Ended June 30, 2021
STATE IDENTIFYING AMOUNT TO
ALN ALPHA PROGRAM TITLE AGENCY PASS THROUGH ENTITY NUMBER EXPENDITURE SUBRECIPIENTS
Direct Programs:
47.041 Engineering NDSU 4,300
47.076 Education and Human Resources NDSCS 73,093
47.076 Education and Human Resources NDSU 142,250
Pass Through Non-State Entity:
47.076 Education and Human Resources NDSU Concordia College 003 4,300
47.076 Education and Human Resources NDSU Salish Kootenai College NDSU-18-2 8,200
Total for Unclustered $ 232,143 $
Unclustered
Direct Programs:
47.U01 IPA - Intergovernmental Personal Act NDSU CNS-1650752 11,778
Total for Unclustered $ 11,778 $
Research and Development Cluster
Direct Programs:
47.041 Engineering NDSU 501,098 29,818
47.041 Engineering UND 22,021
47.049 Mathematical and Physical Sciences UND 247,724
47.049 Mathematical and Physical Sciences NDSU 627,583
47.050 Geosciences UND 189,441
47.050 Geosciences NDSU 99,977
47.070 Computer and Information Science and Engineering UND 29,833
47.070 Computer and Information Science and Engineering NDSU 1,159,621 34,867
47.074 Biological Sciences UND 658,369
47.074 Biological Sciences NDSU 928,675 49,158
47.075 Social, Behavioral, and Economic Sciences NDSU 82,093
47.075 Social, Behavioral, and Economic Sciences UND 107,128
47.076 Education and Human Resources WSC 50,501
47.076 Education and Human Resources UND 497,207 12,710
47.076 Education and Human Resources NDSU 878,366 26,232
47.079 Office of International Science and Engineering NDSU 6,859
E - 85
STATE OF NORTH DAKOTA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Fiscal Years Ended June 30, 2021
STATE IDENTIFYING AMOUNT TO
ALN ALPHA PROGRAM TITLE AGENCY PASS THROUGH ENTITY NUMBER EXPENDITURE SUBRECIPIENTS
47.079 Office of International Science and Engineering UND 3,150
47.083 Integrative Activities NDSU 5,051,983 1,988,771
Pass Through Non-State Entity:
47.041 Engineering NDSU University of Minnesota A005007501 12,977
47.041 Engineering NDSU Iowa State University 017642A 11,232
47.041 Engineering UND Syracuse University 28250-04301-S21 4,891
47.041 Engineering NDSU Syracuse University 28250-04301-S22 2,882
47.070 Computer and Information Science and Engineering NDSU University of South Alabama A19-0025-S001 15,064
47.070 Computer and Information Science and Engineering NDSU American Indian Higher Education N/A 1,671
Consortium
47.074 Biological Sciences NDSU Indiana University Bloomington 8156-NDSU 65,573
47.074 Biological Sciences NDSU Virginia Tech 480146-19953 127,078
47.074 Biological Sciences UND University of Alabama at Birmingham 000527524-001 23,060
47.075 Social, Behavioral, and Economic Sciences NDSU University of Minnesota A007306801 45,379
47.075 Social, Behavioral, and Economic Sciences NDSU Michigan State University RC108528NDSU 2,689
47.076 Education and Human Resources NDSU Missouri University of Science &Technology 0052875 2,644
47.079 Office of International Science and Engineering NDSU University of South Alabama A19-0039-S001 3,976
47.083 Integrative Activities NDSU Bates College S19-004 163,134
Total for Research and Development Cluster $ 11,623,879 $ 2,141,556
Total For National Science Foundation $ 11,867,800 $ 2,141,556
Small Business Administration
Unclustered
Direct Programs:
59.037 Small Business Development Centers UND 639,524 128,771
59.037 Small Business Development Centers WSC 38,708
59.037 COVID-19 - Small Business Development Centers UND 393,105 74,902
59.044 Veterans Outreach Program UND 231,696
Total for Unclustered $ 1,303,033 $ 203,673
Total For Small Business Administration $ 1,303,033 $ 203,673
Social Security Administration
E - 86
STATE OF NORTH DAKOTA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Fiscal Years Ended June 30, 2021
STATE IDENTIFYING AMOUNT TO
ALN ALPHA PROGRAM TITLE AGENCY PASS THROUGH ENTITY NUMBER EXPENDITURE SUBRECIPIENTS
Unclustered
Direct Programs:
96.009 Social Security State Grants for Work Incentives 36000 113,025
Assistance to Disabled Beneficiaries
Total for Unclustered $ 113,025 $
Disability Insurance/SSI Cluster
Direct Programs:
96.001 Social Security Disability Insurance 32500 3,246,441
Total for Disability Insurance/SSI Cluster $ 3,246,441 $
Total For Social Security Administration $ 3,359,466 $
U.S. Department Of Agriculture
Unclustered
Direct Programs:
10.025 Plant and Animal Disease, Pest Control, and Animal Care NDSU 142,946
10.025 Plant and Animal Disease, Pest Control, and Animal Care 60200 394,721
10.153 Market News 60200 10,500
10.162 Inspection Grading and Standardization 60200 688
10.163 Market Protection and Promotion 60200 5,400
10.168 Farmers Market Promotion Program DCB 69,386
10.170 Specialty Crop Block Grant Program - Farm Bill 60200 2,743,548 526,578
10.170 Specialty Crop Block Grant Program - Farm Bill DCB 36,707
10.171 Organic Certification Cost Share Programs 60200 65,952 60,499
10.178 Trade Mitigation Program Eligible Recipient Agency 20100 71,968
Operational Funds
10.310 Agriculture and Food Research Initiative (AFRI) DCB 135,349
10.310 Agriculture and Food Research Initiative (AFRI) BSC 114,209
10.311 Beginning Farmer and Rancher Development Program DCB 14,131
10.329 Crop Protection and Pest Management Competitive NDSU 177,217
Grants Program
10.435 State Mediation Grants 60200 69,819
10.475 Cooperative Agreements with States for Intrastate Meat 60200 511,001
and Poultry Inspection
E - 87
STATE OF NORTH DAKOTA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Fiscal Years Ended June 30, 2021
STATE IDENTIFYING AMOUNT TO
ALN ALPHA PROGRAM TITLE AGENCY PASS THROUGH ENTITY NUMBER EXPENDITURE SUBRECIPIENTS
10.477 Meat, Poultry, and Egg Products Inspection 60200 119,156
10.500 Cooperative Extension Service NDSU 242,577 90,432
10.527 New Beginnings for Tribal Students NDSU 28,809
10.534 CACFP Meal Service Training Grants 20100 21,187 5,492
10.541 Child Nutrition-Technology Innovation Grant 20100 33,646
10.557 WIC Special Supplemental Nutrition Program for Women, 30100 9,446,766 3,531,414
Infants, and Children
10.558 Child and Adult Care Food Program 20100 9,027,898 8,625,250
10.560 State Administrative Expenses for Child Nutrition 20100 1,321,443 335,404
10.567 Food Distribution Program on Indian Reservations 20100 1,458,232 1,007,814
10.567 COVID-19 - Food Distribution Program on Indian 20100 174,433 174,433
Reservations
10.578 WIC Grants To States (WGS) 30100 1,222,991 214,417
10.582 Fresh Fruit and Vegetable Program 20100 2,289,416 2,197,072
10.649 COVID-19 - Pandemic EBT Administrative Costs 32500 9,997
10.664 Cooperative Forestry Assistance NDSU 1,543,349 464,205
10.675 Urban and Community Forestry Program NDSU 28,470 28,470
10.680 Forest Health Protection 60200 12,500 12,500
10.691 Good Neighbor Authority NDSU 65,123
10.697 State & Private Forestry Hazardous Fuel Reduction NDSU 51,608
Program
10.902 Soil and Water Conservation NDSU 101,863
10.902 Soil and Water Conservation DCB 339
10.912 Environmental Quality Incentives Program 60200 110,588 52,359
10.912 Environmental Quality Incentives Program DCB 44,033
10.950 Agricultural Statistics Reports NDSU 20,000
Nonmonetary Assistance:
10.475 Cooperative Agreements with States for Intrastate Meat 60200 15,086
and Poultry Inspection
10.567 Food Distribution Program on Indian Reservations 20100 3,208,850 3,208,850
Pass Through Non-State Entity:
10.025 Plant and Animal Disease, Pest Control, and Animal Care NDSU University of Georgia SUB00002240 30,000
10.215 Sustainable Agriculture Research and Education NDSCS Northcentral Technical College 201910-08-02 2,683
E - 88
STATE OF NORTH DAKOTA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Fiscal Years Ended June 30, 2021
STATE IDENTIFYING AMOUNT TO
ALN ALPHA PROGRAM TITLE AGENCY PASS THROUGH ENTITY NUMBER EXPENDITURE SUBRECIPIENTS
10.215 Sustainable Agriculture Research and Education NDSU University of Minnesota H007179302 23,415
10.215 Sustainable Agriculture Research and Education NDSU University of Minnesota H006607438 46,967
10.215 Sustainable Agriculture Research and Education NDSU University of Minnesota H009187803 1,307
10.215 Sustainable Agriculture Research and Education NDSU University of Minnesota H008568307 22,628
10.215 Sustainable Agriculture Research and Education NDSU University of Minnesota H008403501 7,423
10.217 Higher Education - Institution Challenge Grants Program NDSU University of Missouri-Columbia C00070655-1 8,107
10.217 Higher Education - Institution Challenge Grants Program NDSU South Dakota State University 3TG495 16,310
10.304 Homeland Security Agricultural NDSU Kansas State University S17046 35,826
10.310 Agriculture and Food Research Initiative (AFRI) NDSU University of Minnesota H008208102 515
10.310 Agriculture and Food Research Initiative (AFRI) NDSU North Carolina State University 2015-0097-12 2,922
10.328 National Food Safety Training, Education, Extension, NDSU Iowa State University N/A 5,572
Outreach, and Technical Assistance Competitive Grants
Program
10.328 National Food Safety Training, Education, Extension, NDSU Iowa State University 4163031F 7,684
Outreach, and Technical Assistance Competitive Grants
Program
10.329 Crop Protection and Pest Management Competitive NDSU Michigan State University RC108974F 2,061
Grants Program
10.331 Food Insecurity Nutrition Incentive Grants Program NDSU Fair Food Network N/A 19,482
10.500 Cooperative Extension Service NDSU Auburn University 20HDFS-205212-NDSU 67,938 20,838
10.500 Cooperative Extension Service NDSU Kansas State University A00-0983-S046 3,367
10.500 Cooperative Extension Service NDSU South Dakota State University 3TB319 44,615
10.500 Cooperative Extension Service NDSU South Dakota State University 3TG521 61,056
10.500 Cooperative Extension Service NDSU South Dakota State University N/A 22,525
10.500 Cooperative Extension Service NDSU Auburn University 18-CHS-205205-NDSU 86 86
10.511 Smith-Lever Funding (Various Programs) NDSU University of Minnesota CPS # 0001981362 355,192
10.516 Rural Health and Safety Education Competitive Grants NDSU South Dakota State University 3TB360 40,511
Program
10.525 Farm and Ranch Stress Assistance Network Competitive NDSU Iowa State University 021546F 16,771
Grants Program
10.525 Farm and Ranch Stress Assistance Network Competitive NDSU University of Illinois, Urbana Champaign 101598-18125 20,974
Grants Program
10.912 Environmental Quality Incentives Program NDSU University of Wisconsin - Madison PO#0000000134 17,102
Total for Unclustered $ 36,044,941 $ 20,556,113
E - 89
STATE OF NORTH DAKOTA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Fiscal Years Ended June 30, 2021
STATE IDENTIFYING AMOUNT TO
ALN ALPHA PROGRAM TITLE AGENCY PASS THROUGH ENTITY NUMBER EXPENDITURE SUBRECIPIENTS
Child Nutrition Cluster
Direct Programs:
10.553 School Breakfast Program 20100 172,338 148,857
10.555 National School Lunch Program 20100 413,797 337,129
10.556 Special Milk Program for Children 20100 6,249 6,249
10.559 COVID-19 - Summer Food Service Program for Children 20100 74,563,575 74,255,015
10.579 Child Nutrition Discretionary Grants Limited Availability 20100 48,750 48,750
Nonmonetary Assistance:
10.555 National School Lunch Program 20100 5,341,714 5,341,714
Pass Through Non-State Entity:
10.555 National School Lunch Program 25200 North Dakota Department of Public N/A 9,565
Instruction
Total for Child Nutrition Cluster $ 80,555,988 $ 80,137,714
Food Distribution Cluster
Direct Programs:
10.565 Commodity Supplemental Food Program 20100 205,149 134,785
10.565 COVID-19 - Commodity Supplemental Food Program 20100 2,446
10.568 COVID-19 - Emergency Food Assistance Program 20100 394,187 257,301
(Administrative Costs)
10.568 Emergency Food Assistance Program (Administrative 20100 191,788 170,713
Costs)
Nonmonetary Assistance:
10.565 Commodity Supplemental Food Program 20100 562,266 562,266
10.569 Emergency Food Assistance Program (Food Commodities) 20100 3,684,569 3,684,569
Total for Food Distribution Cluster $ 5,040,405 $ 4,809,634
Forest Service Schools and Roads Cluster
Direct Programs:
10.665 Schools and Roads - Grants to States 12000 358 358
10.U01 USDA Forest Service Cost Share Challenge VCSU 16-CS-11011800-016 18,246
10.U01 USDA Forest Service Cost Share Challenge VCSU W912ES-16-P-0058 4,068
Total for Forest Service Schools and Roads Cluster $ 22,672 $ 358
Research and Development Cluster
E - 90
STATE OF NORTH DAKOTA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Fiscal Years Ended June 30, 2021
STATE IDENTIFYING AMOUNT TO
ALN ALPHA PROGRAM TITLE AGENCY PASS THROUGH ENTITY NUMBER EXPENDITURE SUBRECIPIENTS
Direct Programs:
10.001 Agricultural Research Basic and Applied Research NDSU 4,242,247
10.001 Agricultural Research Basic and Applied Research UND 1,215,584
10.025 Plant and Animal Disease, Pest Control, and Animal Care NDSU 32,238
10.028 Wildlife Services NDSU 118,645
10.069 Conservation Reserve Program UND 15,431
10.167 Transportation Services NDSU 146,105
10.200 Grants for Agricultural Research, Special Research Grants NDSU 290,652 119,696
10.202 Cooperative Forestry Research NDSU 177,484
10.203 Payments to Agricultural Experiment Stations Under the NDSU 2,201,726
Hatch Act
10.207 Animal Health and Disease Research NDSU 39,060
10.310 Agriculture and Food Research Initiative (AFRI) NDSU 1,199,358 194,390
10.310 Agriculture and Food Research Initiative (AFRI) UND 22,023
10.330 Alfalfa and Forage Research Program NDSU 73,353 24,061
10.500 Cooperative Extension Service NDSU 2,719,899
10.519 Equipment Grants Program (EGP) NDSU 185,284
10.664 Cooperative Forestry Assistance NDSU 91,582
10.680 Forest Health Protection NDSU 29,927
10.707 Research Joint Venture and Cost Reimbursable NDSU 17,719
Agreements
10.902 Soil and Water Conservation NDSU 62,043
10.912 Environmental Quality Incentives Program NDSU 412,777 193,563
10.924 Conservation Stewardship Program NDSU 26,278 8,250
10.932 Regional Conservation Partnership Program UND 30,380
10.RD Acquisition of Goods and Services NDSU 58-3060-9-029 11,227
Pass Through Non-State Entity:
10.001 Agricultural Research Basic and Applied Research NDSU University of Nebraska-Lincoln 25-6235-0354-004 1,500
10.025 Plant and Animal Disease, Pest Control, and Animal Care NDSU Colorado State University G-92892-01 26,934
10.170 Specialty Crop Block Grant Program - Farm Bill NDSU USA Dry Pea and Lentil Council N/A 31,865
10.170 Specialty Crop Block Grant Program - Farm Bill NDSU University of Minnesota H007080501 1,137
10.170 Specialty Crop Block Grant Program - Farm Bill NDSU National Sunflower Association 19-422 73,541
E - 91
STATE OF NORTH DAKOTA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Fiscal Years Ended June 30, 2021
STATE IDENTIFYING AMOUNT TO
ALN ALPHA PROGRAM TITLE AGENCY PASS THROUGH ENTITY NUMBER EXPENDITURE SUBRECIPIENTS
10.170 Specialty Crop Block Grant Program - Farm Bill NDSU National Sunflower Association 18-250 1,003
10.200 Grants for Agricultural Research, Special Research Grants NDSU Michigan State University PO513439 10,333
10.200 Grants for Agricultural Research, Special Research Grants NDSU Michigan State University PO574852 3,723
10.200 Grants for Agricultural Research, Special Research Grants NDSU Michigan State University RC110838NDSU 116,994
10.212 Small Business Innovation Research UND SafetySpect Inc. UND0025038 26,455
10.215 Sustainable Agriculture Research and Education NDSU University of Minnesota H005722909 2,644
10.215 Sustainable Agriculture Research and Education NDSU University of Minnesota H008334014 8,806
10.215 Sustainable Agriculture Research and Education NDSU University of Minnesota H007813925 74,739
10.215 Sustainable Agriculture Research and Education NDSU University of Minnesota H007813918 34,630
10.215 Sustainable Agriculture Research and Education NDSU University of Minnesota H007813915 31,132
10.215 Sustainable Agriculture Research and Education NDSU University of Minnesota H007179324 77,995
10.215 Sustainable Agriculture Research and Education NDSU South Dakota State University 3TB473 4,546
10.227 1994 Institutions Research Program NDSU United Tribes Technical College N/A 30,910
10.303 Integrated Programs NDSU University of Minnesota H007723401 6,437
10.307 Organic Agriculture Research and Extension Initiative NDSU Montana State University G193-19-W7408 55,063
10.309 Specialty Crop Research Initiative NDSU University of Minnesota H007082504 218,629
10.309 Specialty Crop Research Initiative NDSU University of Idaho AN4829-846777 57,334
10.309 Specialty Crop Research Initiative NDSU Montana State University G102-20-W7553 119,142
10.309 Specialty Crop Research Initiative NDSU Colorado State University G-01363-02 37,024
10.310 Agriculture and Food Research Initiative (AFRI) NDSU Kansas State University S19134 8,888
10.310 Agriculture and Food Research Initiative (AFRI) NDSU South Dakota State University 3TG456 6,083
10.310 Agriculture and Food Research Initiative (AFRI) NDSU South Dakota State University 3TB457 3,715
10.310 Agriculture and Food Research Initiative (AFRI) NDSU South Dakota State University 3TB455 483
10.310 Agriculture and Food Research Initiative (AFRI) NDSU Purdue University F9002711902004 59,739
10.326 Capacity Building for Non-Land Grant Colleges of NDSU University of Wisconsin - River Falls 2018-1004 7,299
Agriculture (NLGCA)
10.329 Crop Protection and Pest Management Competitive NDSU Michigan State University RC108974G 14,242
Grants Program
10.351 Rural Business Development Grant NDSU Adams County Development Corporation N/A 4,439
10.924 Conservation Stewardship Program NDSU Turtle Mountain Community College NR186633XXXXG006 13,354
Total for Research and Development Cluster $ 14,531,780 $ 539,960
SNAP Cluster
E - 92
STATE OF NORTH DAKOTA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Fiscal Years Ended June 30, 2021
STATE IDENTIFYING AMOUNT TO
ALN ALPHA PROGRAM TITLE AGENCY PASS THROUGH ENTITY NUMBER EXPENDITURE SUBRECIPIENTS
Direct Programs:
10.551 Supplemental Nutrition Assistance Program 32500 120,446,858
10.561 State Administrative Matching Grants for the Supplemental 32500 12,040,934 220,885
Nutrition Assistance Program
10.561 COVID-19 - State Administrative Matching Grants for the 32500 319
Supplemental Nutrition Assistance Program
Total for SNAP Cluster $ 132,488,111 $ 220,885
Total For U.S. Department Of Agriculture $ 268,683,897 $ 106,264,664
United States Agency For International Development
Research and Development Cluster
Pass Through Non-State Entity:
98.001 USAID Foreign Assistance for Programs Overseas NDSU Michigan State University RC108887-NDSU 156,466 50,000
98.001 USAID Foreign Assistance for Programs Overseas NDSU The National Academies 200008308 9,314
Total for Research and Development Cluster $ 165,780 $ 50,000
Total For United States Agency For International Development $ 165,780 $ 50,000
TOTAL EXPENDITURES OF FEDERAL AWARDS $ 3,363,288,642 $ 640,518,978
E - 93
STATE OF NORTH DAKOTA
NOTES TO THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Fiscal Years Ended June 30, 2022 and 2021
NOTE 1. PURPOSE OF THE SCHEDULE
The Schedule of Expenditures of Federal Awards (Schedule) is a supplementary schedule to the
State’s basic financial statements (BFS) and is presented for the purposes of additional analysis.
The Schedule is required by Office of Management and Budget (OMB) Title 2 U.S. Code of
Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit
Requirements for Federal Awards (Uniform Guidance).
NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
A. Basis of Presentation
Federal Financial Assistance – Pursuant to the Single Audit Act of 1984 (Public Law 98-502),
the Single Audit Act Amendments of 1996 (Public Law 104-156), and OMB Uniform Guidance,
federal financial assistance is defined as assistance provided by a federal agency, either directly
or indirectly, that non-federal entities receive or administer, in the form of grants, contracts,
cooperative agreements, loans, loan guarantees, property interest subsidies, insurance, or
direct appropriations. Accordingly, nonmonetary federal assistance, including food
commodities, food stamps, vaccines, and donated surplus property is included in federal
financial assistance and, therefore, is reported on the Schedule. Federal financial assistance
does not include direct federal cash assistance to individuals. Contracts between the state and
federal government for which the federal government procures tangible goods or services are
not considered to be federal financial assistance.
Assistance Listing Numbers– Uniform Guidance requires the Schedule to show the total
expenditures for each of the State’s federal financial assistance programs as identified in the
Assistance Listing Number (ALN). The ALN is a government-wide compendium of individual
federal programs.
Each program included in the ALN is assigned a five-digit program identification number (ALN).
The first two digits designate the federal agency and the last three digits designate
the federal assistance program within the federal agency.
Federal financial assistance programs that have not been assigned an ALN are indicated using
the federal agency’s two digit code as the prefix and using a “U” followed by a two-digit number
(e.g., U01, U02, etc.) for the last three digits. If the Federal program is part of the Research and
Development (R&D) cluster, “RD” is used as the ALN extension.
Clusters of Programs – Closely related programs with different ALN’s that share common
compliance requirements are to be considered a cluster of programs. The only program clusters
presented on the Schedule are those mandated by OMB in the 2 CFR Part 200, Appendix XI,
Compliance Supplement.
E - 94
STATE OF NORTH DAKOTA
NOTES TO THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Fiscal Years Ended June 30, 2022 and 2021
B. Type A and Type B Programs
The Uniform Guidance establishes the levels of expenditures to be used in defining Type A and
Type B federal financial assistance programs. Type A assistance programs for the State of North
Dakota are those programs that exceeded $20,050,456 in federal expenditures, distributions, or
issuances for the two-year period ended June 30, 2022.
C. Reporting Entity
The Schedule includes all federal financial assistance programs administered by those State
departments and entities included in the State’s Annual Comprehensive Financial Report, except
the departments audited by independent public accounting firms that file their own single audit
with the federal clearinghouse. The departments not included in the Schedule are: Housing
Finance Authority, Bank of North Dakota, Job Service North Dakota, and Public Finance Authority.
D. Basis of Accounting
Federal financial assistance expenditures included in the Schedule are reported using the
modified accrual basis of accounting, except for the following: colleges, universities, and
enterprise entities reported expenditures on the accrual basis; the Adjutant General, Office of
Administrative Hearings, Attorney General’s Office, State Auditor’s Office, Historical Society,
Department of Human Services, Insurance Department, Department of Labor, Legislative
Assembly, Legislative Council, Office of Management and Budget, Department of Public
Instruction, School for the Blind, Secretary of State and the State Treasurer’s Office reported
expenditures on the cash basis.
Indirect Costs – The State has elected not to use the 10% de minimis indirect cost rate allowed
under the Uniform Guidance except for the following four agencies:
Department of Veterans Affairs
Aeronautics Commission
State Auditor’s Office
Valley City State University
Matching Costs – The Schedule does not include matching expenditures.
Nonmonetary Assistance – The Schedule contains values for several nonmonetary assistance
programs. The Commodities and Vaccine programs are presented at the federally assigned
values of the products distributed by the state. The Surplus Property program is presented at the
fair market value of property received. The fair market value was estimated to be 23.34% of the
property’s original federal acquisition value.
Loan and Loan Guarantee Programs – Information on federal loan and federal loan guarantee
programs is included in the Notes to the Schedule instead of on the Schedule itself.
E - 95
STATE OF NORTH DAKOTA
NOTES TO THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Fiscal Years Ended June 30, 2022 and 2021
Federal Transactions Between State Entities – Some state entities transfer federal assistance to
other state entities (i.e., a pass-through of funds by the primary recipient state entity to a
subrecipient state entity). In this case, the expenditures are recognized by the primary state entity
on the Schedule of Expenditures of Federal Awards. Purchases of services between state entities
using federal moneys are reported as expenditures by the purchasing entity and as revenues for
services rendered by the providing entity.
Supplemental Nutrition Assistance Program (SNAP) Expenditures – The Supplemental Nutrition
Assistance Program (SNAP) is presented at the dollar value of food stamp electronic benefit
transfers authorized and used by recipients.
North Dakota Department of Emergency Services – The FY22 SEFA for the NDDES includes
$3,308,230 in expenditures under ALN #97.036 that are recognized FY22 but were incurred in
prior years. Of this total $1,531,588 were payments to subrecipients and were included in the
payments to subrecipients column.
Negative amounts shown on the Schedule represent adjustments or credits made in the normal
course of business to amounts reported as expenditures in prior years.
NOTE 3. NONMONETARY ASSISTANCE INVENTORY
As described previously in Note 2, nonmonetary assistance is reported in the Schedule based on
the amount disbursed. At June 30, 2022 and 2021, the inventory balances of nonmonetary
assistance were as follows:
Nonmonetary Assistance June 30, 2021 June 30, 2022
Food Commodities $ 1,629,671 $ 1,563,454
Donated Surplus Property 2,474,267 2,500,972
Vaccines 10,092,649 9,395,546
Total Inventory Balance $ 14,196,587 $ 13,459,972
NOTE 4. LOAN PROGRAMS
The state administers two loan programs with continuing compliance requirements other than
Student Financial Aid. At June 30, 2022 and 2021, the amount of loans receivable for each loan
program were as follows:
Loan Program CFDA # FY21 FY22
Community Development Block Grants/State's Program 14.228 $ 2,258,018 $ 2,061,364
HOME Investment Partnerships Program 14.239 10,281,776 0
Total Loans Receivable $ 12,539,794 $ 2,061,364
E - 96
STATE OF NORTH DAKOTA
NOTES TO THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Fiscal Years Ended June 30, 2022 and 2021
The HOME Program was transferred to the North Dakota Housing Finance Agency in FY22.
NOTE 5. STUDENT FINANCIAL AID PROGRAMS
Expenditures as included on the Schedule of Expenditures of Federal Awards for student financial
assistance programs include refunds to grantors, administrative expenses, collection costs,
litigation costs, etc.
Advances to students, loans receivable, and federal capital contributions for applicable loan
programs for the fiscal years ended June 30, 2022 and 2021 are identified below:
Student Financial Aid Program ALN # FY21 FY22
Loan Advances:
Federal Direct Student Loans 84.268 $ 160,035,117 $ 155,249,170
Nurse Faculty Loan Program (NFLP) 93.264 0 50,402
Health Professions Student Loans, Including Primary
Care Loans/Loans for Disadvantaged Students 93.342 105,000 152,748
Nursing Student Loans 93.364 447,161 612,189
Total Loan Advances $ 160,587,278 $ 156,064,509
Loans Receivable:
Federal Perkins Loan Program 84.038 $ 15,443,807 $ 10,037,901
Nurse Faculty Loan Program (NFLP) 93.264 92,603 121,193
Health Professions Student Loans, Including Primary
Care Loans/Loans for Disadvantaged Students 93.342 244,543 381,276
Nursing Student Loans 93.364 2,468,995 2,643,283
Total Loans Receivable $ 18,249,948 $ 13,183,653
Loan advances represent new loans made directly by the institution for the Perkins, Nursing, and
Health Professions loan programs. The colleges and universities are responsible for completing
portions of the loan application, verifying student eligibility, filing enrollment verification reports,
refunding money to lenders, and disbursing loan checks received from the lending institutions for
Federal Family Education Loans.
Loans receivables are shown at gross and are derived from the financial records of the applicable
college or university.
E - 97
State of North Dakota
Management’s Response and Corrective Action
Fiscal Years Ended June 30, 2021 and 2022
Department of Commerce
Finding : 2022-001
Department of Commerce Response/Corrective Action Plan:
11-ie Deparlmcnt of Commerce agre,es wilh this fuirling_
These grants were conducted outside of our nonnal =pc of operatioru;and new-gr4'lt processes had lo be designed and
i mplement.,d to:manage this grant programmatically and fiscally. These grant payments were paid by a batch file proc:esstmough
the Office of M=agement and Budget and not fiscally managed by the agency's fiscal department. The agency does nol intend lo
manage grant prOCeSses p rogrammatic all_• or fucallv v.i th these processes again_
Of the eight du plicate grant p ayments identified two oi th<e pavment.s Were voided, b vo payments have b=xetumed to the
ci.epartment and turned back to the Office of Management and Budget, and the.re!Tutining payments the depanmenthas e:ilpEF
been in contact ,v:ith the beneficiary on rehn'lling the fumis or !he beneficiaries have-been turned over to the Attome~, General's
Office for furthEI follow-up_The depar:t:Iru,nt will turn over the remainder of the beneficiaries to the Attorney' 5 General's Offu:e ii
payment ts not made timely.
Contact Person ShaY1'Il Kessel, COO/Deputy Commissioner
Anticipated Comp letion Date Ihere is no anticipated completion.date for enhancing onr:intemal control5 to en,--ure daplioaied
payments are not made to the recipfenl:s of federal funds due lo the fact the agency does not intend to ma..=ge a g=t \1-i thin our
department programmatirally or nscaily with tl-iese prooe,;ses again.
Finding: 2 022-002
Department of Commerce ResponseJCorrective Action Plan:
Th.e Depam=nb of Commerce agrees 1\'ith thls fui.dm.g,
The Department of Commerce utiliz.ed -the fund's made available to i t by the 67•• legislative Assembly to a~omplish tltemtent of
said legislative body_
The Agency is w orldng w ith the cunerit legislative body and the North Dakota Office of 1\11:anagem,m! and Budget to :resolve 'rim
iinding.
Contact Person: Shawn Ke,sel_ COO/Deputy Comnu,-,,;one:
An1icipated Completion Dllt:e: On ;,r Wore JuJy 1, 2023
F - 1 | MANAGEMENT’S RESPONSE AND CORRECTIVE ACTION
State of North Dakota
Management’s Response and Corrective Action
Fiscal Years Ended June 30, 2021 and 2022
Finding: 2022-003
Department of Commerce Response/Corrective Action Plan:
The Department of Commerce agrees with this finding.
The agency has attempted s ev eral times to obtain allowable expen ditures under the fund with no cooperation from the
beneficiary. The beneficiary was turned over to the North Dakota Attorney General Office on August 13, 2020, to recoup the grant
a w ard and refund the u_s_ Department of the Treasury.
Contact Person: Shawn Kessel, CCXJ/Deputy Commissioner
Anticipated Completion Date: December 2024 is the anticipated completion date for this finding as the beneficiary has been
turned ov er to the North Dakota A ttorney General's Office to recoup the grant award .
Finding: 2022-004
Department of Commerce Response/Corrective Action Plan:
The Department of Commerce agrees w ith this finding.
Risk assessments w ere not complet ed during the audit period because w e w ere unable to go on site to assess the risk at each
Community Action Agency due to the global pandemic and COVID-19 restrictions"
The Department of Commerce is in the process of implementing this recommendation as w e are now able to perform onsite
monitoring to assess the risk at each Community Action Agency due to COVID-19 restrictions having subsequently b een lifted.
Contact Person: Alison Widmer, Director of Administrative Services
Anticipated Completion Date: December 31, 2022
F - 2 | MANAGEMENT’S RESPONSE AND CORRECTIVE ACTION
State of North Dakota
Management’s Response and Corrective Action
Fiscal Years Ended June 30, 2021 and 2022
Depanment of Health
Finding: 2(}22-005
Department of Health ResponseJCorrective Action Plan :
TI1e Public Health DfVlSlOn of ::h<c Department of Health and Human Services (formerly D,epartment o! !'leal!h)
agl'ees Vli th the .recommendation_
P1-oeedures and adrlitional in~.a l control3 have been added ta erb-ure.all required awardlnformaticm.is.
mmmunicated to selnedpients, to the e_,ctent this information is a,,ailable_
Contact Person Karol Riedman, ,Assistant CEO
Anticipated Completion Date Completed
Finding: W22--006
Department of Health ResponseJCorrective Action Plan:
The Public Health Division of the D e p ~ t of Health and HUJllill1; Se!'vx:es (formerly Departn=.r of HealfuJ
ag,ees v.ith the recomIJlen.aatign_
Procedures will be developed in cooperation. with fue lntegrated Department of Health and Human Services
irudit division to des'.ignate responsibili~- and pro<'=s fo~ subredpienf !II'.onitming acti;vities dunng the award
p eriod_ -
Contact Person: Karol Riedmar\, Assistant CFO and Amanda Westlake, Audit Manager
Anticipated Completion Date: June 30, 2023
Finding: 2022-007
Department of Health Response/Corrective Action Plan:
The Public Health Tu:visicm of 'the Department of Health and Human Services (formerly the Department of
Health) agrees with this Tecommeru:lation_
Proeedures will be implemented t a ensure all subrecipients obtain audits or a certification that fill audit i5 not
required in acco:rdance with 2 CFR 200 Subpart F_
Contact Person: Karol Riedman, Assistant CFO
Anticipated Completion Date: June30, 2023
, I a ':Jltl I Fai,. 7111 Es,.rn10 1 7 1 ffifl> I ~111111111,lll
F - 3 | MANAGEMENT’S RESPONSE AND CORRECTIVE ACTION
State of North Dakota
Management’s Response and Corrective Action
Fiscal Years Ended June 30, 2021 and 2022
h n ;;;,erv c
March 20 202-3
Department of Human Services
Finding: 2022-008
Department of Human Services Response/Corrective Action Plan:
The department-agrees to recover payments made on unsupported claims _
The department Will recover payments made on unsupported claims .
Contact Person: Corey Kjos, Enterprise Operabons Manager
Anticipated Completion Date: June 30, 2023
Finding: 2022-009
Department of Human Services Response/Corrective Action Plan:
The Department agrees with the recommendation _
The department will work with N DIT lo ensure they restart and maintain the risk analysis and
security reviewforMMIS_
Contact Person: Tory Brabandt, MedTcaid Enterprise Director
Anticipated Completi on Date: December 31 , 2023
Finding: 2022-010
Department of Human Services Response/Corrective Action Plan:
The Department-agrees with the finding _
When the Department had to re-procure the Medicaid Expansion MCO contract for a January
1, 2 022, start date, the contract was overhauled and made much more specific in terms of the
MLR requirements, so we do not -anticipate the same issues happening again_ Below is
contract language that addresses this finding _
Appendix E. Article 1
1 o_ Reporting rnquirements
i'INA!\I[[
--fit I
F - 4 | MANAGEMENT’S RESPONSE AND CORRECTIVE ACTION
State of North Dakota
Management’s Response and Corrective Action
Fiscal Years Ended June 30, 2021 and 2022
March 20, 2023
Page2
1- MCO shall submit two reports to STATE that includes at least the
following information for each MLR Reporting Year, one of which
excludes the adj ustments identified in (I) and (C)(3)(d ) above
1. Total incurred claims.
2. Expenditures on quality improving activities.
3. Expenditures related to activities comp liant with program integrity
requ irements (42 C.F.R. §438.608(a)(1) through (5), (7), (8) and
(b)).
4. Non-claims costs.
5. Premium revenue
6. Taxes, licensing, and regulatory fees.
7. Methodology(ies) for allocation of expenditures.
8. Any cred ibility adjustment appl ied
9. The calculated MLR
10. Any remittance owed to STATE, if applicable.
11. A comparison of the information reported in this paragraph with
the audited fi nancial report requ ired under 42 C F R §438.3(m)
12. A description of th e agg regation method used under paragraph
(F) of this article.
13. The number of Member Months .
2. MCO must req uire any third-party vendor providing claims adj udication
activities to provide all underlying data associated with MLR reporting to that
MCO within 180 days of the end of the MLR Reporting Year or with in 30
days of being req uested by MCO whichever comes sooner, regardless of
current contractual limitations, to calculate and val idate the accuracy of MLR
reporting
3. Prior to ten (10 ) months following the appl icable IMLR Reporting Year, MCO
must submit the report required in paragraph (1)(1) of this article based on
data including eight (8) months of claims run out.
4. MCO shall attest to the accuracy of the calculation of the MLR in
accordance with requirements of this article when submitting the report
required under this paragraph.
2. Prior to eleven (1 1) months following the appl icable IMLR Reporting Year or a mutually
agreed upon altern ative date, STATE shall fi nalize the MLR Reporting Year with any
balance due to STATE as req uired in paragraph (H ) of this article within sixty (60)
days.
Contact Person: Jared Ferguson , Medicaid Expansion Administrator
Anticipated Completion Date: Already Completed
F - 5 | MANAGEMENT’S RESPONSE AND CORRECTIVE ACTION
State of North Dakota
Management’s Response and Corrective Action
Fiscal Years Ended June 30, 2021 and 2022
March 20, 2023
Page3
Finding: 2022-011
Department of Human Services Response/Corrective Action Plan:
The Department agrees with the recommendation.
The department will work w ith NDIT to ensure they restart and maintain the access and
security reviews.
Contact Person: Tory Brabandt, Medicaid Enterprise Director
Anticipated Completion Date: June 30, 2023
Finding: 2022-012
Department of Human Services Response/Corrective Action Plan:
The Department of Health and Human Service ag rees with this recommendation.
The Department has been working with a developer to create a Child Care Licensing Data
System to replace a paper process and multiple spreadsheets. The system al lows each
licensing specialist to see their workflow whe n they log into the system. It also notifies when a
reinspection is needed and will escalate the notice if the reinspection is not done ti mely.
Contact Person: Carmen Traeholt, Child Care Licensing Admin istrator
Anticipated Completion Date: The data system launched in December 2022.
Finding: 2022-013
De1partment of Human Services Response/Corrective Action Plan:
The Department agrees with the recommendation.
The Child Care Licensing System (CCL) went live Dec. 2022, CCL will add upcoming
unannounced visits to Lice nsing Specialist's work que. Licensing Supervisors and the
Licensing Administrator wi ll run a monthly repo rt to assure unannounced visits are bei ng
completed by the Licensing Specialists.
Contact Person: Carmen Traeholt, Child Care Licensing Administrator
Anticipated Completion Date: Completed January 2023
Finding: 2022-0 14
Department of Human Services Response/Corrective Action Plan:
The Department agrees with the recommendation.
F - 6 | MANAGEMENT’S RESPONSE AND CORRECTIVE ACTION
State of North Dakota
Management’s Response and Corrective Action
Fiscal Years Ended June 30, 2021 and 2022
March 20, 2023
Page4
DHS acknowledges that the Department of Commerce subawards their pass-through Federal
LiHeap funds out to multiple Community Action Agencies and therefore, should be reported
as subawards in the Federal Funds Accountability and Transparency Act (FFATA) reporting
Going forward , the Department will coordinate with th e Department of Commerce to ensure
proper reporting of these subawards.
Contact Person: Rachel Iverson Schafer Director of Program Administration
Antici1pated Completion Date: October 2023
Finding: 2022-015
De1partment of Human Services Response/Corrective Action Plan:
The Department agrees with the recommendation.
The Department will ensure eligibility workers are properly trained to determine and verify
eligibility for households that are NOT vulnerable as they are receiving rent-free housing that
includes the cost of fuel (for heating).
Contact Person: Rachel Iverson Schafer Director of Program Administration
Anticipated Completion Date: Update policy for FY2024 heating season and include in the
FY2024 training. Updated policy by October 1, 2023 Training to be completed by October
29, 2023
Finding: 2022~016
De1partment of Human Services Response/Corrective Action Plan:
The Department agrees with the recommendation.
The Department receives a monthly report of all payments made during the heating season.
The report contains the case number, read/delivery dale, and service code, allowing staff to
identify potential duplicate payments. Staff will research potential duplicates, maintain a log
and notes on each situation and any necessary follow-up with Human Service Zone eligibility
workers.
The Department does allow a child to be in two separate cases at the same time due to joint
custody arrangements A SPACES system enhancement will be implemented in December
2022, providing a warning edit when addling an individual that is known in another LI HEAP
case. The edit serves as a notification to eligibility workers to verify that joint custody is
appropriate in the case and to alert them to instances of a duplicate child when they may not
have been aware.
Contact Person: Rachel Iverson Schafer Director of Program Administration
F - 7 | MANAGEMENT’S RESPONSE AND CORRECTIVE ACTION
State of North Dakota
Management’s Response and Corrective Action
Fiscal Years Ended June 30, 2021 and 2022
March 20, 2023
Page5
Anticipated Completion Date: Effective January 18, 2023, the system will give a warning if
a client is active in another case _This will give the worker an opportunity to research and use
pol1icy to determine which case(s) the client should be in_
Finding: 2022-0 17
Department of Human Services Response/Corrective Action Plan:
The Department disagrees with the recom mendation_
NDVerify allows eligibility wo rke rs to search multiple interfaces/sources for all household
members included in a LIHEAP case at the same time, however, the Department does allow
for other means, such as hard copy verification from the applicant or a third-party, to support
eligibility determinations_
It is important to note, since ful ly transitioning to SPACES , no errors have been noted _
Contact Person: Rachel Iverson Schafer Director of Program Administration
Anticipated Completion Date ND Verify will conti nue to be a source for workers to utilize_
FY2024 LIHEAP training wi ll continue to tra in on the value of using this interface.
Finding: 2022-018
Department of Human Services Response/Corrective Action Plan:
The Department of Human Services ag rees with the recommendation_
The Department w ill ensure rent changes are accurately reflected in Service Now and
therefore the monthly amount is calcu lated accurately_ If a payment is issued in excess of
what the household is eligible to receive, it is standard practice fo r OHS to request refunds or
apply payments to future months of the renter's direct rental obligation or direct utility
assistance (as per the state's program/policy manual) _
Contact Person: Nikki Aden, Director Housing Stability
Anticipated Completion Date: Comp lete.
Finding: 2022-019
Department of Human Services Response/Corrective Action Plan:
The Department ag rees with the recommendation _
Due to Medicaid continuo us e nrollment requirements ending on March 30 , 2023, the
SPACES system will be converted back to its normal rules and this issue shou ld not happen
again _
The Department will do a review of CHIP eligibility to ensure incorrect claims are identified
and corrected _Claims paid in error will be adjusted to reflect the proper category of el igibility,
so the applicable fund code is applied, which will apply the correct FMAP _
F - 8 | MANAGEMENT’S RESPONSE AND CORRECTIVE ACTION
State of North Dakota
Management’s Response and Corrective Action
Fiscal Years Ended June 30, 2021 and 2022
March 20, 2023
Page6
Contact Person: Erik Elkins, Assistant Director, Medica l Services
Anticipated Completion Date: April 30, 2023
Finding: 2022-020
Department of Human Services Response/Corrective Action Plan:
The Department agrees with the recommendation.
These services were provided by a co ntracted vendor in two separate sites in different cities
for over ten years In October 2018, due to staffing performance concerns and licensing
investigations, the state ended the contract with this vendor in one city In April 2019 the
vendor ended the contract in the second city. Three Requests for Proposals have been
issued since that date and no proposals were received. Market research was conducted w ith
several potential providers and due to lack of interest, capacity concerns, workforce issues as
well as the effects of the COVID-19 pandemic, the department has been unable to meet the
expenditure requirements The Department has met several times with the Federa l
Substance Abuse and Mental Health Services Administration re garding this issue
Currently the Department is requesting fundi ng from the North Dakota Leg islative Assembly
to develop of a Pregnant and Parenti ng Women's Residential Treatment Program within the
Department. If approved , the Department will work to secure locations and renovate spaces
that is not allowable with the Federal Funds.
Contact Person: Lacresha Graham, Manager Addiction Treatment and Recovery Program
and Policy
Anticipated Completion Date: September 2023
Finding: 2022-02 1
Department of Human Services Response/Corrective Action Plan:
The Department of Health and Human Services ag rees with the recommendation.
The Department will run reports from AWARE quarterly to identify any payments made from
the system that were charged to the incorrect period of perfo rmance
Contact Person: April Haring, Program Accountant for Vocational Rehabilitation
Anticipated Completion Date: The Department began run ning the report in Decem ber
2022.
F - 9 | MANAGEMENT’S RESPONSE AND CORRECTIVE ACTION
State of North Dakota
Management’s Response and Corrective Action
Fiscal Years Ended June 30, 2021 and 2022
KJ,_•n B• ■ l1t
State Sllpeonteodent
600 E Boul•Vard Ava._ Dept. 201
Dr, Dorn, Fishbeck Blsm,ird(. ND !>8505-04-10
Chief of Sblff Ph,;,n11 (7111) :,ie-22sQ
LaUfi.Maakll NORTH DAKOTl\ DEPARTMENT OF Fat (701) 328-2461
Aoeiolllm Supe,lotande!\1 PUBLIC INSTRUCTION hltp :/!www.nd.gov/dpl
Department of Public Instruction
Finding: 2022-022
Department of Public Instruction Response/Corrective Action Plan:
We agree with the finding .
Currently, USDA and DOE sub-awards are reported after the obligation or sub-award has been
approved by all parties according to the requirements established by FSRS's website.
Toe Block Award, or the federa l award w'hich re imburses for meals claimed , will be reported after the
meals have been cla1med in NDFoods and paid in Peoplesoft. NODPI will report the payments
already made for FY 2023 and will work with our NDIT programmers to allow us to create an auto.
generated report from NDFoods that will .upload into the FSRS website according to FSRS's
template.
To enter expenditure data by month In FSRS, Awardees are encouraged to complete a template to
upload the required data. Unfortunately, NDDPI is aware of an issue with this template caused by
1he need for a 4-<figlt extension number. The lack of 4-digit zip code. extensfons with our rural sub--
recipients is responsible for throwing this error in the upload. To complete a successful upload,
NDDPI will omit any sub-recipients mlssihg the 4-<figit zip code extension from the monthly data or
template and add them to the report with a manual entry on the website.
The Director of CN and the CN Technology Coordinator wilt work with NDIT to program the needed
reports from NDFoods. The Administrative Officer and the Account/Budget Spedalist from the Fiscal
Management office will be responsible for completing the upload and entering any manuat data.
After we have a defined set of steps to follow, we will create a written process and edit as needed.
Contact Person
Linda Schloer, Director, Ch Id Nutrition and Food Distribution Programs
Scott Egge, Techn ology Coordinator, Child Nutrition
Kim Vega, Administrative Officer Ill, Fiscal Management
Leon Rauser, Account/Budget Specialist, Fiscal Management
Anticipated Completlon Date
Begin manual process procedure, 04/01/2023, enter sub-recipient data monthly from October 2022
forward until an automated process can be obtained.
Autogenerated process date is uncertain, NDDPI will work with NDIT to establish an automated
process as soon as IT1s schedule allows and testing is completed.
NC Scllool for the Deal/RCDHH NO Stale Library NO Vls,on Services/School for the Blli,cl
Devils La.1\9, ND Bismarck, ND Grand For~•. NO
(701) 565--4400 (701) 328-24112 (701 )796-2700
F - 10 | MANAGEMENT’S RESPONSE AND CORRECTIVE ACTION
State of North Dakota
Management’s Response and Corrective Action
Fiscal Years Ended June 30, 2021 and 2022
Kl\'llllln BMaler
stata Suparlnlende/11
600 E. Boutevara Ave. Dept, 201
er. 0c,n,. Flsltbeck El!smsrcl<, NO 58505-0440
Chlar of staff Phone (10 t) ~:2280
Laurie Matzb NORTI-1 DAKOTA OEPARTMEITT OF Fax (701) 328-,2461
A••lslanl Superinil!ndeot PUBLIC INSTRUCTION htlp:1/Www,nd,govldpl
Finding: 2022-023
Department of Public Instruction Response/Corrective Action Plan:
The Department of Public Instruction agrees w1th the recommendation.
When this issue was pointed out to us in the prior audit in February of 2021 , we ,mmediately tnade
the change to our grant awards.
Contact Person
Jamie Mertz, Fiscal' Management Director
Anticipated Completion Date
Implemented in February 2021
Finding: 2022-024
Department of Public Instruction Response/Corrective Action Plan :
The Department of Public Instruction agrees wfth the recommendation.
When this issue was pointed out to us in the prior audit in February of 2021, we immediately made
the change to our grant awards.
Contact Person
Jamie Mertz, Fiscal Management Director
Anticipated Completion Date
Implemented in February 2021
ND Sctlool for tt,e o.... f/RCDHH ND State Library NO Vision Ser,ieesJse~oot ror 11,e Bllno
Davi Is Lake. NO Bismarck, NO Grand Forl<s, ND
(701) 665-4400 /70'1) 328-241)2 (701)795-2700
F - 11 | MANAGEMENT’S RESPONSE AND CORRECTIVE ACTION
State of North Dakota
Management’s Response and Corrective Action
Fiscal Years Ended June 30, 2021 and 2022
l<iratan a...i ..
State Supenhlendent
tlOO I::' Boulev11rd A~a., 0..pl 201
Dr. Donna Flshlleck Bisn,arcl<, ND 58505-04'10
Chi&! al Staff Ph0M (701) 328-2260
Leune M tzo NORlli DAKOTA DEPARTMENT OF Fax (701 ) 3211-2461
l\&Glstanl Sup@(inl"'1dent PUBLIC INSTRUCTION htlp1lwww.nd.gov/dpl
Finding: 2022-025
Department of Public Instruction Response/Corrective Action Plan:
The Department of Public Instruction agrees with this finding ,
The Department of Public Instruction is reviewing and rewriting ESSER I Equitable Services internal
procedures to ensure that the records are retained tn digital format.
Contact Person
Ann Ellefson , Academic Support Director
Anticipated Completion Date
This process will be completed by March 31. 2023
Finding: 2022-026
Department of Public Instruction Response/Corrective Action Plan:
The Department of Public Instruction agrees with the Recommendation.
The following additional review and approval has been implemented.
• All ESSER I awards issued With discretionary ftJnds as well as all awards funded at $25K
but less th an $30K have been reported to FFATA.
When an award is made, the grant manager Includes all information including the date the
grant award was created on the FFATA batch upload spreadsheet for that month.
• Before the end of the following month, the prior month's FFATA spreadsheet is uploaded to
the Federal Funding Accountability and Transparency Act Subaward Reporting System.
• Clarification is included in the process to ensure the accurate amount 1s reported and the
amount reported for ESSER Il l has been updated within FFATA.
We believe the implementation of this process will eliminate the inconsistencies and errors
occurring across programs so this report is done ttmely and accurately.
Contact Person
Jamie Mertz, Fiscal Management Director
Anticipated Completion Date
Process change was implemented on September 1. 2022
ND School for (he Oeal/RCDHH ND Stale Ll~r-a,y ND Vision Servfce&ISr.hool ror tile Btlnd
D@VHs L~ke, ND Blsm;,1ol(, ND Grand FOik•. ND
(701) 665-<1400 (701 ) 32S..2492 (701 )795-2700
F - 12 | MANAGEMENT’S RESPONSE AND CORRECTIVE ACTION
State of North Dakota
Management’s Response and Corrective Action
Fiscal Years Ended June 30, 2021 and 2022
Khian BN•f■r
Sbi(e SupeJ1nte~denl
IIOO E Bou!evotrd Ave,. Dept, 201
Dr. Donna Fbhff<lk Bismaro~. NO 58505-0«0
Chief or Staff Pnone (701) 3211,,22~0
L••rlll Mll~ka NORTH DAKOTA DEPARTMENT OF Fa~ (701)328-2461
A•sis1Bn1 Supemtsnclent PUBLIC INSTRUCTION l1tip;//www.nd.goV/dpl
Finding: 2022-027
Department of Public Instruction Response/Corrective Action Plan:
The Department of Public Instruction agrees with the Recommendation.
The risk assessment process has been completed for Comprehensive Literacy State Development
awards for the 2023-2024 school year. The department is contracting with the Vander Weele Group
to assist the department in designing a comprehensive federal programs monitoring system, which
will take into account the sub-reciplent risk.
Contact Person
Ann Ellefson, Academic Support Director
Anticipated Completion Date
2022-2023 risk assessments for Comprehensive Literacy will be finalized' by March 31 , 2023.
Finding: 2022-028
Department of Public Instruction Response/Corrective Action Plan:
The Department of Public Instruction agrees with the recommendation.
The Department of Public Instruction has multiple individuals who watch for changes to federal
regulations. The 'budget period requirement was missed by DPI and we appreciate the State
Auditor's Office for Identifying this. lmmedlately upon having this been pointed out to us we added
the information fo our grant award notifications.
Contact Person
Jamie Mertz, Fiscal Management Director
Anticipated Completion Date
Change to grant award notifications was implemented in October 2022
NO School ror lhe DearlRCOHH ND state Ubrary NO V1slon Servlces/Schoot for the Bllncl
Devils Lake, N □ Bismarck. ND Grand Fo1ks, ND
(70 i) 66!'>-4400 (701) 328-2492 (701 )79S.2700
F - 13 | MANAGEMENT’S RESPONSE AND CORRECTIVE ACTION
State of North Dakota
Management’s Response and Corrective Action
Fiscal Years Ended June 30, 2021 and 2022
KJ,-i.nBNaw
Slate Suparlntendent
600 E Soulellar<I A.v• .. Dept , 201
D<. Donna Filhbecll B=arck, ND 58505-0440
Chief al Slaff Phone (701 I 32&-22.liO
Laurie Matzke NORTH 'DAKOTA DEPARTMENT OF Fax (701) 328-2461
A&•iot•nt SUf"'rintAnd@»t PUBLIC INSTRUCTION hUp:liwww.nd.QO\l/<lpl
Finding: 2022-029
Department of Public Instruction Response/Corrective Action Plan:
The Department of Public Instruction agrees With the Recommendation.
• The following additional review and approval has been implemented.
• When an award is made, the grant manager includes all information including the date the
grant award was created on the FFATA batch upload spreadsheet for that month.
• Before the end of the following month, the priqr month's FFATA spreadsheet Is uploaded to
the Federal Funding Accountability and Transparency Act Subaward Reporting System,
• Clarification ls included in the process to ensure the accurate amount fs reported.
• We believe the implementation of this process will eliminate the inconsistencies and errors
occurring across programs so this report is done timely and accurately,
Contact Person
Jamie Mertz, Fiscal Management Director
Anticipated Completion Date
Process change was implemented on September 1, 2022
Finding: 2022-030
Department of Public Instruction Response/Corrective Action Plan:
The Department of Public Instruction agrees with 1he finding .
All pertinent information pertaining to the allocation of Title Program funds will be stored In a s1ngle
location, both physical and electronic.
Contact Person
Jamie Mertz, Fiscal Management orrector
Anticipated Completion Date
March 1, 2023
NO School for !he Oeal/RCOHH NC State Library NO Vis on Servtces/School for the Blind
Oellils Lak.,, NO Sismarcll. ND Grand Forks. ND
(701 ) 6SS-4400 (701 I 326-2492 (701)795-2700
F - 14 | MANAGEMENT’S RESPONSE AND CORRECTIVE ACTION
State of North Dakota
Management’s Response and Corrective Action
Fiscal Years Ended June 30, 2021 and 2022
Kira-B••I•
si.ie SUpenntondwn1
Dr. Dcftna A•hbatk
aoo E BoUlovan;I Ave. , Dept i01
Slamarc:k, ND 5B505-0M0
Chief of Staff
Phi,~ (701) ~28·22li0
uourle Matzke NoRTH OA/{O1" DEPARTMENT OF F,u {701) 328-2A61
Assistant superintendent PUBLIC INSTRUCTION http://wwW.nd.gO'l/dpl
Finding: 2022-031
Department of Public Instruction Response/Corrective Action Plan:
The Department of Public Instruction agrees with the recommendation.
The risk assessment process has been completed for Supporting Effective Instruction awards for the
2023-2024 school year. The department is contracting .with the Vander Weele Group to assist the
department in designing a comprehensive federal programs monitoring system, which will take into
account the sub-reciplent risk.
Contact Person
Ann Ellefson, Academic Support Director
Anticipated Completion Date
2022-2023 risk assessments for Supporting Effective lnstructlon will be finalized by March 31 , 2023.
Finding: 2022-032
Department of Public Instruction Response/Corrective Action Plan:
The NDDPI Agrees with the recommendation .
VI/hen calculating 2023-2024 and future allocalfons, the NDOPI will ensure compliance with ESEA
Section 2102(a)(1) and will not include Neglected and Delfnquent facillties in the alloca1ioh or
equitable share processes.
Addrtionally, the NDDPI will communicate the change ln practices to Impacted public school districts
and Neglected and Delinquent facilities during spring/~ummer 2023.
Contact Person
Allocations: Jamie Mertz, Fiscal Management Director
Correspondence'. Ann E)!efson, Academic Support Director
Anticipated Completion Date
The process will be complete by July 1, 2023
ND Sc~ool for lhe OeallRCDHH ND stale Library ND Vision Services/School for lhe Bl ir,d
Devil& Lake, ND Bismarck, ND Grand Forks. ND
(701 J 665-4400 (70 1) 326-2492 (701 )796-2700
F - 15 | MANAGEMENT’S RESPONSE AND CORRECTIVE ACTION
State of North Dakota
Management’s Response and Corrective Action
Fiscal Years Ended June 30, 2021 and 2022
Klroilln lhHler
SIBie Superfllt,,ndenl
eoo e 6oMlevard Ava., Dept, 201
Dr, C.,,,,.. fisfllM>ck E)jshlal'Ck. ND 58505-0440
Chief of 61811 Pnone [701 ) 328·2260
Laurie Matzke NoRTH ()Al(OTA DEPARTM~T OF Fax .(701)328-2461
A&Bl51ant SLJP"rln!end@n! PUBLIC INSTRUCTION hltp1/www .nd.gav/dpl
Finding: W22-033
Department of Publlc Instruction Response/Corrective Action Plan:
The Department of Public Instruction agrees with the finding.
For the FY 2021 audits we increased the emphasis on reviewing subrecipient's single audits . We
had a 100% response rate on our audit survey and reviewed submitted reports in a timely
manner. We.still have some subrecipients who have not completed1heir FY 2021 audits due to
various reasons. We check in with these entities on a quarterly basis to get updates on the status of
their audits. We are on track for similar results for the FY 2022 audits.
Contact Person
Jamie Mertz, Director of Fiscal Services
Anticipated Completion Date
Already implemented
ND Sct>ool fCI( the Oea!/RODHH NO Slate Library , ND Vision Servtcesl~hool for the Bind
Oev11s Lake, ND Bismarck, ND Grand Forks, NO
(7011665--4400 (701 ) 326-2492 (701 )795-2700
F - 16 | MANAGEMENT’S RESPONSE AND CORRECTIVE ACTION
State of North Dakota
Management’s Response and Corrective Action
Fiscal Years Ended June 30, 2021 and 2022
Management
dt d -gs
and Budget 0 e Act10 Pt -n
Be L.egendory.
Flndin : F22- 1
The Office of Management and Budget (0MB) agrees with the recomm end ation,.0MB
will e:ontinue to train and work with the agencies to improve t heir understa nding of the
new accounting req uirements for leases, as esta blished in GASB 87. 0MB will develop
procedures to revfew the lease information input into the lease Administration Modu le
to ensu re account mg entries are accu rate,
Contact Pers.on: Crystal Hoggarth, ACFR Accounting Ma nager
Anticipated Completion Date: 6/30/202-3
R ding: 2022-034
0M B ag rees wit h t his finding and the auditor's recommenda tion. We agree with the
aud itor's find ing that certain agency expenditures were noi: reported in the prope r
qua rter and' that quarterly repo rts did not reconci le to t he state accoun ting system.
However, t he federal r,eport was required to be su bmitted ten days after the cl.ose of the
period. The state accounting system was not closed by the time the federa l reports were
requ ired to be subm itted, The U.S. Department of Treasury recognized this and directed
reporting agencies to correct a11d revise prior submissions w'hen each su bsequent repo rt
was submitted. 0MB made these revisions as required and all expenditures were
reported appropriately as the fin al Coro naviru s Relief Funds reports were submitted,
Althou gh the CRF program is comp leted, in the future the Office of Management and
Budget wi ll review existJng procedures to ta ke whatever steps are reasonable to ensu1-e
federal reports are complete, accurate and reconcile to the state's accou nting system.
Contact Person: Joe Goplin, Director of State Financia'I Services
Anticipated Completion Date: Not Applicable. The program is compl ete.
Finding: 2022- 035
0M B ag rees with this finding, The expe11 dii:u res referericed in this aud it find ing were
incurred by agencies prior to the perio d in which the fede ra l fon ds were included in t he
quarterly expenditure reports for the Si:ate and Local Fisca l Recovery Fund Because
0MB is responsib le for the state reporting under this program, it is necessary to
maintai n some level of control ove r these funds. Consequently, 0MB manages the funds
centrally and d eveloped a process to reimburse agencies fo r their eligible expend itures
once expenditures were incurred and agencies requested reimburse ment. As a result
reim burse ment from the state's allocation of SLFRF moneys always occurs after the
agency expenditure. Funds are included in the federal report fo r the pe riod in which
rei mbursemen t from the SLFR F occurs. Jn some cases, this results in t he aqency
F - 17 | MANAGEMENT’S RESPONSE AND CORRECTIVE ACTION
State of North Dakota
Management’s Response and Corrective Action
Fiscal Years Ended June 30, 2021 and 2022
expend iture occu rring in a period prior to the period covered under the quarterly SLFRF
report in which the reimbursement is reported. However, until re imb urse ment occurs,
the expend iture is charged t o a fu nding source other than SLFRF. All expend itures
reimbursed through SLFRF are inclu ded in federal repo rts for the period in which the
reimbursement occurred.
The Office of M anagement and Budget does not feel a co rrective action plan is
necessary and plans to continue fede ra l reporting based on the ti ming of reimbursed
expend itures fo r the duration of the SLFRF reporting to ensure all expend itures of SFL RF
f unding are accurately included in reports covering the period of reimbursement.
Contact Person: Joe Goplin, Director of State Financial Services
Anticipated Completion Da,te: Not Applicable.
F - 18 | MANAGEMENT’S RESPONSE AND CORRECTIVE ACTION
State of North Dakota
Management’s Response and Corrective Action
Fiscal Years Ended June 30, 2021 and 2022
Sta te of rol'th Dakota
OFFICE OF STATE TREASURER
Thomas Beadle, State T1·easurer
Office of State Treasurer
Finding : 2022-0036
Office of State Treasu rer Response/Corrective Action Plan :
The Office of State Treasmer does agree with finding that we were not in compliance with federal regulations related to
providing required intom1ation to subrecipients of Corona virus Reliei Ftmds (CRF).
Corrective action planned:
1. The Office of Sta te Treasurer will work with D Office of Management and Budget (0MB) to communicate to
subrecipients timely and create a template tor future use that includes the required in.fom1ation that was missed as
detailed on the sd1ed ule of federal findings and questions costs.
2. The Office of State Treasurer has discussed with 0MB that th e in.fom1ation will not be recommttnicated to the
subrecipients as 0MB has been i11 contact with subrecipients in guiding them to necessary illfom1ation and assisti11g
with any needs. It has been detem1i11ed that comn1ttnicating the intom1ation retroactively would cause more confusion
and issues among the subrecipients.
Contact Person:
Nicole Krivon1d1ka
Director of Finance
Anticipated Completion Date September 3, 2023
F - 19 | MANAGEMENT’S RESPONSE AND CORRECTIVE ACTION
State of North Dakota
Management’s Response and Corrective Action
Fiscal Years Ended June 30, 2021 and 2022
Find ing : 2022-037
Office of State Treasu rer Response/ Corrective Action Plan :
The Office of State Treasurer does agree w ith finding that we were not in compliance with federal regulations as an
ovetpayment to the county for reimbursement fo1· law enforcement payroll is not an allowable use of federal funds .
The corrective action plan as follows:
1. The Office of Sta te Treasurer w ill work with ND Office of Management and Budget to detem1ine county contact
information and any prior data requested to keep records consistent.
2. The Office of State Treasurer w ill contact the cott11ty to request support from the county supporting allowable
expenditttres incurred during the period begiru1ing March 1, 2020 and ending on December 31, 2021 to offset the
overpayment as stated in recommendation A on the Sd1edule of Federal Findings and Questioned Costs sent to the
Office of State Treasurer on February 9, 2023.
Contact Person:
Nicole Krivomd1ka
Director of Finance
Anticipated Completion Date : Mard1 23, 2023
2
F - 20 | MANAGEMENT’S RESPONSE AND CORRECTIVE ACTION
State of North Dakota
Summary Schedule of Prior Audit Findings
Fiscal Years Ended June 30, 2021 and 2022
0
MDrch '6, 2023
Iv'/. Jo! h GoJµon
s,ote A udi1or
60Q E Boulevoro Avenue. Dep1. 117
6ismorck, ~0~8505
RE: -SummDry Schac1u1e of P,io tAudit F;.ndings
Ko<'l'l Clolceto Singte Avdi• Repott
For Fiscal v aors i:nd ed Ju,-; e 30, 2022 ond Zil21
De.or Mr. Gollipn:
In occordone e 'Mih OMB·s 'i'no guidance laeotad in n,le 2 of ir',e Code of Feoe-tol Recg'J 01ions, ,ne
state of Norih Daleo to is respomible for follo"'1"-up one corrective- oc!ion on all audit finoings identifie d
·nthe Nortt; D:ilt:oto Single Audit Re;:,ort. A.s'.l)ort of this ,e.tpcr.;ibir.ty, the stole. is req uired IC 9r.epoie
o rummo,y schedule ,epo,1f<\Q the stot...s of 011 cudit findings in.eluded in ti-,e prior oudff's schedule of
findings o nd ques1ion'2o costs relative lo flle fede,ol awards. The. OHice of Mo<'o•g arr-e11t and
B;.idgat corn~s fh;s );forrnction en behalf of the ,tore one: o)lersees the implernentotion stdtl.l!" cf
th?:se m,dit finding;.
Attoche<J is the-Stot;a;of Norm Dol::otc ' s Sumrnory Sched~e of f'rio,- Aud;t Fihdings for lne-twc fiscol
ye.ors en::led Jun;;, 20, ZQ22Qqcf 2021. This summery identites toe lmple-m;;,ntofjon slat~•s cf o ~µ,ror
oudi' fl"' d ir,gs. exO<?pl fot fhose finding! 1hot hove be-e " fully cOM"e-cted, are n o longe, va,d, do o,
not worrol'\I Fu,ihe-r octior, er, fh1: por, of lhe s-tate .
Sir-.cerely.
Joe Goplio
Director cf Ste.I;, Fina ncial Se-vice:s
G - 1 | SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS
State of North Dakota
Summary Schedule of Prior Audit Findings
Fiscal Years Ended June 30, 2021 and 2022
STATE OF NORTH DAKOTA
SUMMARY SCHEDULE OF PRIOR AUDIT ANOINGS
For the fiscal years ended June 30, 2022 and 2021
By State Agency
DEPARTMENT OF COMMERCE
Finding 2020-001 Page D-9
CFDA# 14228 U.S. DEPARTMENT OF HOUSING ANO URBAN DEVELOPMENT
14.239 Community Development Block Grants
81 .042 Community Services Block Grant
93.569 HOME Investment Partnerships Program
Weatherizalion Assistance for Low-Income Persons
Questioned Cost $0
Recommendation: We recommend the Department of Commerce accurately prepare and
perform an independent review of the Schedule of Expenditures of Federal
Awards.
Status: The finding was implemented in accordance with the corrective action plan.
1
G - 2 | SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS
State of North Dakota
Summary Schedule of Prior Audit Findings
Fiscal Years Ended June 30, 2021 and 2022
STATE OF NORTH DAKOTA
SUMMARY SCHEDULE OF PRIOR AUDIT FlNDINGS
For the fiscal years ended June 30, 2022 and 2021
By State Agency
DEPARTMENT OF HUMAN SERVICES
Finding 2020-002 Page D-11
Recurring: ~ear of initial finding was 2016 - 2015
CFDA # 93.777 U.S. DEPARTMEITT OF HEALTH AND HUMAN SERVICES
93.778 Centers for Medicare and Medicaid Services
93.767 Medicaid Cluster and Children's Insurance Program
Questioned Cost $4,782
Recommendation: We recommend the Department of Human Services ensure eligibility
determinations for the Medlcaid and CHIP programs are proper.
Status: This recommendation was implemented. Spaces release 3 was
implemented June 2020 which includes edits to assist with eligibility.
Ongoing training has be-en implemented by both Medicaid Policy Unit and
PaSSUnit
2
G - 3 | SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS
State of North Dakota
Summary Schedule of Prior Audit Findings
Fiscal Years Ended June 30, 2021 and 2022
STATE OF NORTH DAKOTA
SUMMARY SCHEDULE OF PRIOR AUDIT FlNDINGS
For the fiscal years ended June 30, 2022 and 2021
By State Agency
Finding 2020-003 Page D-13
CFDA # 93.777 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES
93.778 Centers for Medicare and Medicaid Services
Medicaid Cluster and Children's Health Insurance Program
Questioned Cost $0
Recommendation: We recommend the Department of Human Services perform reconciliations
between the Federal reports and PeopleSoft on a consistent basis.
Status: This recommendati on was implemented. The Department has completed
the reconciliations between PeopleSoft and the Quarterly Children's Health
Insurance Program Statement of Expenditures for Title XX1 report (CMS-
21 ).
The Medical Assistance expenditures reported expenditures reported on
the Quarterly Statement of Expenditures for the Medical Assistance
Program (MAP) (CMS-64 Report) are based on payment data from MMIS.
This data is summarized and grouped according to CMS reporting
requirements. MAP expenditure data at this detail does not exist in
PeopleSofl, therefore the PeopleSoft system is not used for federal
reporting, however part of the federal reporting process includes balancing
PeopleSoft check write amounts to MMIS 64 reports generated from MMIS.
DHS continues balance PeopleSoft check write amounts to MMIS 64
reports generated from MMIS as part of the quarterly reporting process.
Adjustments related to MAP reporting are completed timely in PeopleSofl to
ensure fiscal yearend financial reporting is reflective of what has been
reported.
3
G - 4 | SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS
State of North Dakota
Summary Schedule of Prior Audit Findings
Fiscal Years Ended June 30, 2021 and 2022
STATE OF NORTH DAKOTA
SUMMARY SCHEDULE OF PRIOR AUDIT FlNDINGS
For the fiscal years ended June 30, 2022 and 2021
By State Agency
Finding 2020-004 Page D-14
Recurring: Year of Initial Finding is 2016 - 2015
CFDA # 93.777 U. S. DEPARTMENT OF HEALTH AND HUMAN SERVICES
93.778 Centers for Medicare and Medicaid Services
Med1caid Cluster
Questioned Cost $8,460
Recommendation: We recommend the Department of Human Services strengthen procedures
and controls to prevent duplicate payments.
Status: This recommendati on was implemented. The Department has implemented
additional MMIS edits to enhance the identification of potential duplicate
payments when Medicaid should not be the primary payer. The State has
implemented a process to conduct a monthly review of paid claims to
identify duplicate payments.
Finding 2020-005 Page D-15
CFDA# 93.777 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES
93.778 Centers for Medicare and Medlcaid Services
Med1caid Cluster
Questioned Cost $493
Recommendation: We recommend the Department of Human Services ensure providers retain
the proper documentation and are coding claims correctly for Medicaid
daims and adjustments.
Status: This recommendati on was implemented. The Department provides
ongoing training to providers, update our provider manual with
documentation requirements, and continue to audit providers to review
documentation.
4
G - 5 | SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS
State of North Dakota
Summary Schedule of Prior Audit Findings
Fiscal Years Ended June 30, 2021 and 2022
STATE OF NORTH DAKOTA
SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS
For the fiscal years ended June 30, 2022 and 2021
By State Agency
Finding 2020-006 Page D-16
Recurring: Year of initial finding was 2012 - 2011
CFDA# 93.767 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES
Centers for Medicare & Medicaid Services
Medicaid Cluster
Questioned Cost Unknown
Recommendation: We recommend the Department of Human Services ensure the Program
Integrity Unit fully executes their Audit Oversight policy.
Status: This recommendation was implemented. The Program Integrity Unit
revised the language in the Audit Overview Oversight document to better
reflect the new rehabilitation provider process. It is not a formal audit but
rather an educational review process meant to assist the providers in bill1ng
correctly.
The Program Integrity Unit reassigned the layperson ambulance reviews to
the Utilization Review team due to no longer having a layperson in the PIU.
The PIU will pull the applicable claims data for the UR team to conduct the
review. Pri or to reassigning to the UR team, a temporary enroUment staff
helped get the late ambulance daim reviews caught up.
Finding 2020-007 Page D-18
CFDA# 93.777 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES
93.778 centers for Medicare and Medicaid services
Medicaid Cluster
Questioned Cost Unknovm
Recommendation: We recommend the Department of Human Services ensure a confidentiality
agreement is in place with Cotiviti in regards to National Correct Coding
Initiative.
Status: This recommendation was implemented. An agreement between Coliviti
and th e Department was signed 2/23/21.
5
G - 6 | SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS
State of North Dakota
Summary Schedule of Prior Audit Findings
Fiscal Years Ended June 30, 2021 and 2022
STATE OF NORTH DAKOTA
SUMMARY SCHEDULE OF PRIOR AUDIT FlNDINGS
For the fiscal years ended June 30, 2022 and 2021
By State Agency
Finding 2020-008 Page D-20
CFDA# 93.777 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES
93.778 Centers for Medicare and Medicaid Services
93.563 Medicaid Cluster and Child Support Enforcement.
Questioned Cost $0
Recommendation: We recommend the Department of Human Services ensures SOC reports
are obtained on all outside service organizations on a regular, consistent
basis.
Status: This recommendati on was implemented. SOC reports have been obtained
on all outside service organizations on a regular, consistent basis.
Finding 2020-009 Page D-21
Recurring Year of initial finding was 2018 - 2017
CFDA # 93.575 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES
93.596 Administration for Children and Families
CCDF Cluster
Questioned Cost $0
Recommendation: We recommend the Department of Human Services develop procedures to
ensure reQu ired child care records are maintained by the child care!
provider.
Status: This recommendati on was implemented. Earty Childhood Services has
received Technical Assistance from the regional office (OCC) regarding
childcare records. Their recommendations according to CCDF
requirements, were to update our compliance checklist (see below) and to
eliminate th e childcare record (SFN 1426) which is not a required form. All
specialists have been using the updated compliance checklist since May of
2021.
6
G - 7 | SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS
State of North Dakota
Summary Schedule of Prior Audit Findings
Fiscal Years Ended June 30, 2021 and 2022
STATE OF NORTH DAKOTA
SUMMARY SCHEDULE OF PRIOR AUDIT FlNDINGS
For the fiscal years ended June 30, 2022 and 2021
By State Agency
Finding 2020-010 Page D-23
Recurring Year of initial finding was 2016 - 2015
CFDA # 93.575 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES
93.596 Administration for Children and Families
CCDF Cluster
Questioned Cost $34,782
Recommendation: We recommend the Department of Human Services ensure that child care
providers have met all necessary licensing reQu irements prior lo isSuing
Child Care Assistance payments.
Status: This recommendati on was partially implemented. In June 2020 all Licensing
Specialists reverted bac~to using the full-length Compliance Checklists to
assure all Heatt.h and Safety standards are being mel In September 2020
OHS began the work of implementing a comprehensive Early Childhood
Licensing database that will greatly improve the ability to properly license
providers. The database will be live August 2022.
In January 2022 Early Childhood Rules (NDAC) updated th e definition of
·application· for all license types: ·Application· means all forms the
department requires when applying or reapplying for a license.
7
G - 8 | SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS
State of North Dakota
Summary Schedule of Prior Audit Findings
Fiscal Years Ended June 30, 2021 and 2022
STATE OF NORTH DAKOTA
SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS
For the fiscal years ended June JO, 2022 and 2021
By State Agency
Finding 2021}-011 Page D-24
Recurring: Year of initial finding was 2016 - 2015
CFDA # 93.575 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES
93.596 Administration for Children and Families
CCDF Cluster
Questioned Cost $0
Recommendation: We recommend the Department of Human Services develop procedures to
monitor and ensure the resolution of corrective orders induding that
resolution occurs within specified time frames.
Status: This recommendation was not implemented due to staffing issues. The
Department is working on developing procedures to monitor and ensure th e
resolution of correction orders within specific time frames. As part of the
Early Childhood Services Redesign, all Licensing Specialists are assigned
specific caseloads, which helps them keep trade of any correction orders.
The Licensing Specialists consistently foll ow up on all corrective orders by
performing rechecks and collecting the appropriate paperwork and
signatures as part of thJs process. All cummt provider files are now
accessib.le by all Licensing Specialists, Licensing Supervisors and
Licensing Administrators so Licensing Supervisors and Licensing
Administrators can review current corrective orders. A new database is
planned for August 2022 which will give notifications to the Licensing
Specialists when a reinspection is necessary and notifications to the
Licensing Supervisor if the reinspection is not done.
8
G - 9 | SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS
State of North Dakota
Summary Schedule of Prior Audit Findings
Fiscal Years Ended June 30, 2021 and 2022
STATE OF NORTH DAKOTA
SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS
For the fiscal years ended June 30, 2022 and 2021
By State Agency
Finding 2020-012 Page D-24
Recurring: Year of initial finding was 2016 - 2015
CFDA # 93.575 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES
93.596 Administration for Children and Families
CCDF Cluster
Questioned Cost $1,347
Recommendation: We recommend the Department of Human Services develop and
implement procedures to detect and prevent duplicate and other improper
payments from being issued under the Child Care Assistance program.
Status: This recommendation was implemented. SPACES has validation checks in
place to ensure payments do not exceed the state maximum rate. An
additional warning message is in place and is received when a payment
already exists for the child and provider for a service month and a new
payment with the same criteria is entered. Workers are able to by-pass this
warning message as there are instances where a second payment may be
needed. A system enhancement went into SPACES in March 20221 so
workers now receive a pop-up letting them know of an already approved
payment
9
G - 10 | SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS
State of North Dakota
Summary Schedule of Prior Audit Findings
Fiscal Years Ended June 30, 2021 and 2022
STATE OF NORTH DAKOTA
SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS
For the fiscal years ended June JO, 2022 and 2021
By State Agency
Finding 2021}-013 Page D-27
Recurring: Year of initial finding was 2008 - 2007
CFDA # 93.575 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES
93.596 Administration for Children and Families
CCDF Cluster
Questioned Cost $1,698
Recommendation: We recommend the Department of Human Services:
1. Development and implement controls to ensure that all eligfbnity workers
are collecting and maintaining all applicable information for Child Care
Assistance eligibility determinations, and
2. Property determine eligibility for individuals receiving Child care
Assistance and issue payments that comply with requirements set in the
Code of Federal Regulations for Child Care Development Funds.
Status: This recommendation has not been implemented. OHS provides policy and
system trainings, tips and tricks and policy and processing reminders as
needed through periodic statewide trainings, monthly newsletters and
online help resources. This effort is done in collaboration with the Policy
and System Support (Passi) Training unit in Economic Assistance. The
training unit will begin conducting CCAP New Worker Training annually
beginning the summer of 2022. The training will cover all aspects of CCAP
eligibility.
10
G - 11 | SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS
State of North Dakota
Summary Schedule of Prior Audit Findings
Fiscal Years Ended June 30, 2021 and 2022
STATE OF NORTH DAKOTA
SUMMARY SCHEDULE OF PRIOR AUDIT FlNDINGS
For the fiscal years ended June 30, 2022 and 2021
By State Agency
Finding 2020-014 Page D-29
Recurring: Year of initial finding was 2016 - 2015
CFDA # 93.575 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES
93.596 Administration for Children and Families
CCDF Cluster
Questioned Cost $0
Recommendation: We recommend the Department of Human Services
1. Update the licensing study to include requirements for all necessary
health and safety standards for child care centers, self-declared, group,
preschool and school-age providers, and;I
2 Ensure providers meet all health and safety standards required to be
license<!.
Status: This recommendati on was implemented. As of May 2021, monitoring
checklists do include all health and safety standards.
11
G - 12 | SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS
State of North Dakota
Summary Schedule of Prior Audit Findings
Fiscal Years Ended June 30, 2021 and 2022
STATE OF NORTH DAKOTA
SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS
For the fiscal years ended June JO, 2022 and 2021
By State Agency
Finding 2021}-015 Page D-29
Recurring: Year of initial finding was 2016 - 2015
CFDA # 93.575 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES
93.596 Administration for Children and Families
CCDF Cluster
Questioned Cost $0
Recommendation: We recommend the Department of Human Services perform annual
unannounced inspections of sett-declared child care providers in operation
as required by the Code of Federal Regulations and Department policy.
Status: This recommendation was partially implemented. As of May 2021, annual
unannounced visits are completed consistently throughout the state. SeH-
Declaration Certificates are not approved unless an unannounced visit is
completed and placed in the provider's file. The Child Care Licensing
Database wm be complete by August 2022. Once the database is
complete all provider files will be on the database and dates for
unannounced visits will automatically generate based self--cteclaration
certification dates.
12
G - 13 | SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS
State of North Dakota
Summary Schedule of Prior Audit Findings
Fiscal Years Ended June 30, 2021 and 2022
STATE OF NORTH DAKOTA
SUMMARY SCHEDULE OF PRIOR AUDIT FlNDINGS
For the fiscal years ended June 30, 2022 and 2021
By State Agency
Finding 2020-016 Page D-32
Recurring Year of initial finding was 2016 - 2015
CFDA # 93.575 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES
93.596 Administration for Children and Families
CCDF Cluster
Questioned Cost $0
Recommendation: We recommend the Department of Human Services perform effective
monitoring procedures to ensure all functions of the Child Care Assistance
program are property completed including monitoring correction orders,
completing unannounced visits, and property licensing providers.
Status: This recommendation was implemented. The quality assurance form SFN
116 was updated to ensure that the licensing supervisors were reviewing
the licensing specialist. This form was used throughout the state in 2021.
Supervisors reviewed Specialists during a home visit and a center visit,
reviewed provider files to ensure all proper paperwork was in the file and
filled out the quality assurance form and reviewed with the Specialist.
Finding 2020-017 Page D-33
CFDA # 93.558 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES
TANF Cluster
Questioned Cost Unknown
Recommendation: We recommend the Department of Human Services ensure compliance
with the Work Verification Plan. This includes the JOBS verification of
TANF cases and maintenance of results for wof1< participation status
accuracy.
Status: This recommendation was implemented. As of December 2020, th e
Random Sampling Reports have been sent out monthly to JOBS
contractors.
13
G - 14 | SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS
State of North Dakota
Summary Schedule of Prior Audit Findings
Fiscal Years Ended June 30, 2021 and 2022
STATE OF NORTH DAKOTA
SUMMARY SCHEDULE OF PRIOR AUDIT FlNDINGS
For the fiscal years ended June 30, 2022 and 2021
By State Agency
Finding 2020-018 Page D-35
Recurring: Year of initial finding is 2016 - 2015
CFDA # 93.658 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES
Administration for Children and Families
Foster Care - Title IV-E
Questioned Cost $0
Recommendation: We recommend the Department of Human Services ensure subrecipient
risk assessments are used to determine the nature and extent of
subrecipient monitoring.
Status: This recommendation was implemented. The Child and Family Services
(CFS) policy Foster Care Eligibflity Quality Assurance Reviews 447-10•18
has been revised to accommodate the changes of th e eligibility unit
implementation and how to apply review for high risk of agencies. FCSA
EIJgibility Unity continues to monitor overpayments and authorized
payments to providers monthly. In addition, on December 27, 2021 (Pl 21-
26) was created to highlight the Quality assurance phases (Phase 1: Initial
eligibility, Phase 2: monthly payments, Phase 3: Peer File Review). The
phases are detailed in the policy. The phases will ensure such decisions
were made successfully by the assigned worker with secondary over sigh•
by a lead worker and overall administration by the Children and Family
Services Division. CFS will continue to engage in analysis and review as
per established policy.
14
G - 15 | SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS
State of North Dakota
Summary Schedule of Prior Audit Findings
Fiscal Years Ended June 30, 2021 and 2022
STATE OF NORTH DAKOTA
SUMMARY SCHEDULE OF PRIOR AUDIT FlNDINGS
For the fiscal years ended June 30, 2022 and 2021
By State Agency
Finding 2020-019 Page D-36
Recurring: Year of initial finding was 2016 - 2015
CFDA# 84.126 U.S. DEPARTMENT OF EDUCATION
Rehabilitation Services - Vocational Rehabilitation Grants to States
Questioned Cost $94,081
Recommendation: We recommend the Department of Human Services implement procedures
to prevent and detect Vocati onal Rehabilitation payments from occurring
outside the period of performance.
Status: This recommendati on was implemented. The Department created a
procedure manual for Vocational Rehabilitation for the end of the period of
pe.rformance, to identify charges that need to be applied to the appropriate
grant year.
15
G - 16 | SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS
State of North Dakota
Summary Schedule of Prior Audit Findings
Fiscal Years Ended June 30, 2021 and 2022
STATE OF NORTH DAKOTA
SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS
For the fiscal years ended June JO, 2022 and 2021
By State Agency
DEPARTMENT OF PUBLIC INSTRUCTION
Finding 2020-020 Page D-38
CFDA# 84.027 U. S. DEPARTMENT OF EDUCATION
84.173 Special Education Cluster
Questioned Cost $0
Recommendation: We recommend the Department of Public Instruction slrengthen fiscal
subrecipient monitoring procedures for the Special Education Cluster to
ensure timely and appropriate action is taken on deficiencies noted during
the fiscal review.
Status: The finding was implemented in accordance with the corrective action plan.
We have made updates to our procedures and increased the emphasis on
reviewing subrecipient audit reports.
16
G - 17 | SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS
State of North Dakota
Summary Schedule of Prior Audit Findings
Fiscal Years Ended June 30, 2021 and 2022
STATE OF NORTH DAKOTA
SUMMARY SCHEDULE OF PRIOR AUDIT FlNDINGS
For the fiscal years ended June 30, 2022 and 2021
By State Agency
Finding 2020-021 Page D-39
Recurring: Year of initial finding was 2018 - 2017
CFDA# 10.565 U.S. DEPARTMENT OF AGRICULTURE
10.568 Commodity Supplemental Food Program, Emergency Food Assistance
10.553 Program, School Breal<fast Program, National School Lunch Program,
10.555 Child and Adult Care Food Program, Summer Food Services Program
10.558 for Children, Fresh Frui~and Vegetable Program.
10.559
10.560
10.582
Questioned Cost $0
Recommendation: We recommend the Department of Public Instruction:
1. Ensure all subrecipients obtain audits in accordance with 2 CFR 200
Subpart F if they meet the requirements,
2. Issue management decision within a timely manner, and,
3. Ensure subrecipients took timely corrective action on deficiencies
identified in the audits.
Status: The finding was implemented in accordance with the corrective action plan.
We have made updates to our procedures and increased the emphasis on
reviewing subrecipient audit reports.
17
G - 18 | SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS
State of North Dakota
Summary Schedule of Prior Audit Findings
Fiscal Years Ended June 30, 2021 and 2022
STATE OF NORTH DAKOTA
SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS
For the fiscal years ended June 30, 2022 and 2021
By State Agency
Finding 2020-022 Page D-41
Recurring: Year of initial finding was 2016 - 2015
CFDA# 84.010 U.S. DEPARTMENT OF PUBLIC INSTRUCTION
84.287 U.S. Department of Education
84.027 U.S. Department of Agriculture
84.173 Title I Grants to Local Educations Agencies, Twenty-First C€ntury
10.553 Community Learning Centers, Special Education Cluster, Child Nutrition
10.555 Cluster, Chilct and Adult Care Food Program, Supporting Effective
10.556 Instructions state Grant
10.559
10.558
84.367
Questioned Cost $0
Recommendation: We recommend the Department of Public Instruction ensure that
subrecipients are made aware of all required grant award information.
Status: The finding was implemented in accordance with the corrective action plan.
The Fiscal Director reviews all grant award templates before they are used
to make sure all requ ired information is included.
18
G - 19 | SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS
State of North Dakota
Summary Schedule of Prior Audit Findings
Fiscal Years Ended June 30, 2021 and 2022
STATE OF NORTH DAKOTA
SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS
For the fiscal years ended June JO, 2022 and 2021
By State Agency
Finding 2021}-023 Page D-44
Recurring: Year of initial finding was 2018 - 2017
CFDA# 10.553 U.S. DEPARTMENT PUBLIC INSTRUCTION
10.555 U.S. Department of Agriculture
10.559 Child Nutrition Cluster
Questioned Cost $32,523
Recommendation: We recommend the Department of Public Instruction ensure Child Nutrition
Cluster obligations occur within the period of performance and that
payments are not made after the period of performance.
Status: The finding was implemented in accordance with the corrective action plan.
Our procedures were updated to make sure all payments are made within
the period of performance.
19
G - 20 | SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS
State of North Dakota
Summary Schedule of Prior Audit Findings
Fiscal Years Ended June 30, 2021 and 2022
STATE OF NORTH DAKOTA
SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS
For the fiscal years ended June 30, 2022 and 2021
By State Agency
DEPARTMENT OF TRAN SPORTATION
Finding 202~024 Page D-46
CFDA# 20.513 U.S. DEPARTMENT OF TRANSPORTATION
20.505 Federal Transit Administration
20.526 Enhanced Mobility of Seniors and Individuals with Disabilities, Metropolitan
20.600 Transportation Planning and State and Non-Metropolitan Planning and
20.616 Research, Buse~ and Bus Facilities Formula, Competitive, and Low or No
20.205 Emissions Programs, state and Community Highway Safety, National
20.509 Priority Safety Programs, Highway Planning and Construction, Formula
Grants for Rural Areas and Tribal Transit Program
Questioned Cost Unknovm
Recommendation: We recommend the Department of Transportation identify annually, based
on the subrecipienfs fiscal year, all subrecipients that spent $750,000 or
more in Federal awards from all sources through developed certification
procedures. We also recommend the Department of Transportation ensure
the certification tracking method is completed, to ensure all required audits
are completed within nine months of the subrecipient's fiscal year end,
management decisions are issued within six months of receiving the audit
report, and timely and appropriate correction action of all findings.
Status: The finding was implemented in accordance with the corrective action plan.
NDDOT's Quality Assurance and Internal Review Division has implemented
a continu ous screening process for subrecipient audit reports and will be
working with the program managers to ensure adequate traci<ing and
enforcement of audit requirements and follow up on management decisions
to ensure accountability of subrecipients with timely and appropriate
corrective action.
20
G - 21 | SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS
State of North Dakota
Summary Schedule of Prior Audit Findings
Fiscal Years Ended June 30, 2021 and 2022
STATE OF NORTH DAKOTA
SUMMARY SCHEDULE OF PRIOR AUDIT FlNDINGS
For the fiscal years ended June 30, 2022 and 2021
By State Agency
Finding 2020-025 Page D-48
CFDA# 20.509 U.S. DEPARTMENT OF TRANSPORTATION
Federal Transit Administration
Formula Grants for Rural Areas
Questioned Cost $0
Recommendation: We recommend the Department of Transportation evaluate each
subrecipienr s risk of noncompliance with Federal statues, regulations, and
the terms and conditions of the subaward for purposes of determining the
appropriate subrecipient monitoring.
Status: The finding was implemented in accordance with the corrective action plan.
The Local Govern ment Division is also currently working with the NDDOT
Quality Assurance and Internal Review Division and the consuHant they
hired for the internal audit to determine if any additional follow-up is needed
in these areas. Program managers have been assigned the responsibility
to ensure that all subrecipient certifications are obtained and reviewed, all
require<! audits are completed and provided to NDDOT and/or the audit
clearinghouse in accordance with established lime requirements, all
management decisions are issued as required, a corrective action plan is
developed and implemented, and follow up occurs as necessary.
21
G - 22 | SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS
State of North Dakota
Summary Schedule of Prior Audit Findings
Fiscal Years Ended June 30, 2021 and 2022
STATE OF NORTH DAKOTA
SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS
For the fiscal years ended June 30, 2022 and 2021
By State Agency
Findlng 2020-s026 Page D-49
CFDA# 20.509 U.S. DEPARTMENT OF TRANSPORTATION
Federal Transit Administration
Formula Grants for Rural Areas
Questioned Cost SO
Recommendation: We recommend the Department of Transportation ensure subrecipients are
provided all required information related to Federal award identification.
Status: The finding was implemented in accordance with the corrective action plan.
The Local Government Divis.ion Is also currently working with the NDDOT
Quality Assurance and Internal Review Division and the consultant they
hired for the internal audit to determine if any additional follow-up is needed
in these areas. Program managers have been assigned the responsibility
to ensure that all subrecipient certifications are obtained and reviewed, all
required audits are completed and provided to NDDOT and/or the audit
clearinghouse in accordance with established time requirements, all
management decisions are issued as required, a corrective action plan is
developed and implemented, and follow up occurs as necessaI)'.
22
G - 23 | SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS
State of North Dakota
Summary Schedule of Prior Audit Findings
Fiscal Years Ended June 30, 2021 and 2022
STATE OF NORTH DAKOTA
SUMMARY SCHEDULE OF PRIOR AUDIT FlNDINGS
For the fiscal years ended June 30, 2022 and 2021
By State Agency
STATE TREASURER' S OFFICE
Finding 2020-027 Page D-51
CFDA # 15.433 U.S. DEPARTMENT OF INTERIOR
15.437 Flood Control Act Lands and Minerals Leasing Act
Questioned Cost $0
Recommendation: We recommend the State Treasurer's Office identify annually, through a
certification process, all subrecipients that spent $750,000 or more in
Federal awards from an sources during their fiscal year. we also
recommend the state Treasurer's Office enhance their existing tracking
procedures to ensure all required audits are completed within nine months
of the subrecipient's fJScal year end, management decisions are issued
within six months of receiving the aucfrt report, and timely and appropriate
corrective action is taken on all applicable findings.
Status: The state Treasurer's Office has implemented the recommendati ons in
accordance with the corrective action plan.
23
G - 24 | SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS
State of North Dakota
Summary Schedule of Prior Audit Findings
Fiscal Years Ended June 30, 2021 and 2022
STATE OF NORTH DAKOTA
SUMMARY SCHEDULE OF PRIOR AUDIT FlNDINGS
For the fiscal years ended June 30, 2022 and 2021
By State Agency
UNIVERSITY SYSTEM
Finding 2020-028 Page D-53
CFDA# 84.425 U.S. DEPARTMENT OF EDUCATION
Higher Education Emergency Relief Fund
Questioned Cost $0
Recommendation: We recommend that Lake Region state College, Mayville state University,
Nortfl Dakota State College of Science, and Williston State College comply
with the reporting requirements of the Higher Education Emergency Relief
Fund.
Status: The recommendation for Lake Region state College, Mayville state
University and North Dakota state College of Science was implemented in
accordance with the corrective action plan.
24
G - 25 | SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS
State of North Dakota
North Dakota State Agencies – Codes and Names
Fiscal Years Ended June 30, 2022 and 2021
Agency Code Agency Name
10800 Secretary of State
11000 Office of Management and Budget
11200 Information Technology
11700 Office of the State Auditor
12000 Office of the State Treasurer
12500 Attorney General’s Office
12700 Office of the State Tax Commissioner
14000 Office of Administrative Hearings
15000 Legislative Assembly
16000 Legislative Council
18000 State Courts
20100 Department of Public Instruction
25000 State Library
25200 School for the Deaf
25300 School for the Blind
27000 Department of Career and Technical Education
30100 Department of Health
30300 Department of Environmental Quality
31300 Veterans Home
32100 Department of Veterans Affairs
32500 Department of Human Services
36000 Protection and Advocacy
40100 Insurance Department
40500 Industrial Commission
40600 Department of Labor and Human Rights
40800 Public Service Commission
41200 Aeronautics Commission
47500 Mill and Elevator
50400 Highway Patrol
53000 Department of Corrections and Rehabilitation
II!
H - 1 | NORTH DAKOTA STATE AGNECIES
State of North Dakota
North Dakota State Agencies – Codes and Names
Fiscal Years Ended June 30, 2022 and 2021
Agency Code Agency Name
54000 Office of the Adjutant General
60100 Department of Commerce
60200 Department of Agriculture
70100 State Historical Society
70900 Council on the Arts
72000 Game and Fish Department
75000 Parks and Recreation
77000 Department of Water Resources
80100 Department of Transportation
BSC Bismarck State College
DCB Dakota College at Bottineau
DSU Dickinson State University
LRSC Lake Region State College
MASU Mayville State University
MISU Minot State University
NDSCS North Dakota State College of Science
NDSU North Dakota State University
NDUS North Dakota University System
UND University of North Dakota
VCSU Valley City State University
WSC Williston State College
II!
H - 2 | NORTH DAKOTA STATE AGNECIES
NORTH
Dakota
Be Legendary.™
2021 ACFR
STATE OF NORTH DAKOTA
Annual Comprehensive
Financial Report
FOR THE FISCAL YEAR ENDED
June 30, 2021
Prepared by the Office of Management and Budget
State of North Dakota
Office of Management and Budget Fiscal Management Division
600 East Boulevard Avenue Dept. 110
Bismarck, ND 58505-0400
701-328-2680
This ACFR is also available at our Fiscal Management website:
https://www.omb.nd.gov/financial-transparency/annual-comprehensive-financial-reports-acfr
ANNUAL COMPREHENSIVE FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED JUNE 30, 2021
TABLE OF CONTENTS
INTRODUCTORY SECTION
Page
Letter of Transmittal ....................................................................................................................................................... 7
Certificate of Achievement for Excellence in Financial Reporting .......................................................................... 13
North Dakota State Government Organization Chart ............................................................................................... 14
List of Principal State Officials ...................................................................................................................................... 15
FINANCIAL SECTION
Independent Auditor's Report 18
Management’s Discussion and Analysis 22
Basic Financial Statements:
Government-wide Financial Statements
Statement of Net Position............................................................................................................................. 34
Statement of Activities................................................................................................................................... 36
Statement of Net Assets – Component Units FASB Basis ..................................................................... 38
Statement of Revenues, Expenses and Changes in Fund Net Assets –Component Units FASB
Basis ........................................................................................................................................................... 39
Governmental Fund Financial Statements
Balance Sheet ................................................................................................................................................ 40
Reconciliation of the Balance Sheet—Governmental Funds to the Statement of Net Position ........ 41
Statement of Revenues, Expenditures, and Changes in Fund Balances............................................. 42
Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances ....... 43
Proprietary Fund Financial Statements
Statement of Net Position............................................................................................................................. 44
Statement of Revenues, Expenses, and Changes in Fund Net Position ............................................. 46
Statement of Cash Flows ............................................................................................................................. 48
Fiduciary Fund Financial Statements
Statement of Fiduciary Net Position ........................................................................................................... 52
Statement of Changes in Fiduciary Net Position ...................................................................................... 53
Component Unit Financial Statements
Combining Statement of Net Position ........................................................................................................ 54
Combining Statement of Activities .............................................................................................................. 55
Notes To The Financial Statements ..................................................................................................................... 56
Required Supplementary Information Other Than Management’s Discussion and Analysis
Budgetary Comparison Schedule – General Fund ............................................................................................ 148
Budgetary Comparison Schedule – Budget to GAAP Reconciliation General Fund.................................... 149
1
Page
Budgetary Comparison Schedule – Federal Funds........................................................................................... 150
Budgetary Comparison Schedule – Budget to GAAP Reconciliation Federal Fund .................................... 151
Budgetary Comparison Schedule – State Funds ............................................................................................... 152
Budgetary Comparison Schedule – Budget to GAAP Reconciliation State Fund ........................................ 153
Note to Required Supplementary Information – Budgetary Reporting ........................................................... 154
Schedule of State’s Share of Net Pension Liability NDPERS .......................................................................... 155
Schedule of State’s Contributions NDPERS ....................................................................................................... 155
Schedule of State’s Share of Net Pension Liability HPRS ............................................................................... 156
Schedule of State’s Contributions HPRS ............................................................................................................ 156
Schedule of State’s Share of Net Pension Liability JSND ................................................................................ 157
Schedule of State’s Contributions JSND ............................................................................................................. 157
Schedule of State’s Share of Net Pension Liability TFFR ................................................................................ 158
Schedule of State’s Contributions TFFR ............................................................................................................. 158
Schedule of State’s Share of OPEB Liability RHIC ........................................................................................... 159
Schedule of State’s Contributions RHIC.............................................................................................................. 159
Schedule of Changes in Net Pension Liability and Related Ratios NDPERS ............................................... 160
Schedule of Changes in Net Pension Liability and Related Ratios HPRS .................................................... 162
Schedule of Changes in Net Pension Liability and Related Ratios JSND ..................................................... 164
Schedule of Changes in Net Pension Liability and Related Ratios TFFR ..................................................... 166
Schedule of Changes to the Net Other Post Employment Benefit Liability and Related Ratios RHIC
Fund ....................................................................................................................................................................... 168
Schedule of Changes to the Net Other Post Employment Benefit Liability and Related Ratios Met Life
Insurance Plan ..................................................................................................................................................... 170
Schedule of Employer Contributions NDPERS .................................................................................................. 171
Schedule of Employer Contributions HPRS........................................................................................................ 171
Schedule of Employer Contributions JSND ........................................................................................................ 171
Schedule of Employer Contributions TFFR ........................................................................................................ 172
Schedule of Employer Contributions RHIC ......................................................................................................... 172
Information About the State’s Pension and Other Post Employment Benefit Plans ..................................... 173
Combining and Individual Fund Statements:
Combining Balance Sheet – Nonmajor Governmental Funds ......................................................................... 182
Combining Statement of Revenues, Expenditures, and Changes in Fund Balance –Nonmajor
Governmental Funds .............................................................................................................................................. 183
Combining Statement of Net Position – Nonmajor Enterprise Funds ............................................................. 186
Combining Statement of Revenues, Expenses, and Changes in Fund Net Position – Nonmajor
Enterprise Funds ..................................................................................................................................................... 190
Combining Statement of Cash Flows – Nonmajor Enterprise Funds ............................................................. 194
Combining Statement of Net Position – Internal Service Funds...................................................................... 201
Combining Statement of Revenues, Expenses, and Changes in Fund Net Position – Internal Service
Funds ............................................................................................................................................................... 202
Combining Statement of Cash Flows – Internal Service Funds ...................................................................... 203
Combining Statement of Fiduciary Net Position – Pension, Investment, and Private-Purpose Trust
Funds ............................................................................................................................................................... 208
Combining Statement of Changes in Fiduciary Net Position – Pension, Investment, and Private-
Purpose Trust Funds ..................................................................................................................................... 212
2
Page
STATISTICAL SECTION
Net Position by Component .......................................................................................................................................... 218
Changes in Net Position ................................................................................................................................................ 220
Fund Balances, Governmental Funds ........................................................................................................................ 222
Changes in Fund Balances, Governmental Funds ................................................................................................... 224
Taxable Sales by Industry ............................................................................................................................................. 226
Sales Tax Revenue Payers by Industry ...................................................................................................................... 226
Ratios of Outstanding Debt by Type ............................................................................................................................ 228
Pledged Revenue Coverage ........................................................................................................................................ 230
Legal Debt Limit .............................................................................................................................................................. 232
Demographic and Economic Indicators ...................................................................................................................... 233
Principal Employers ....................................................................................................................................................... 234
Employment by Industry ................................................................................................................................................ 234
Education Enrollment ..................................................................................................................................................... 235
State Employees by Agency ......................................................................................................................................... 236
Operating Indicators by Function ................................................................................................................................. 238
Capital Assets by Function............................................................................................................................................ 239
Claims Development Information ................................................................................................................................. 240
Agricultural Production .................................................................................................................................................. 244
3
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4
State of North Dakota
Introductory Section
5
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6
NORT H
Dakota I Be Legendary. -
Manag ement
and Budget
December 16, 2021
To the governor, legislators and citizens of the state of North Dakota:
In accordance with North Dakota Century Code (NDCC) section 54-44-04(14), we are pleased to submit the Annual
Comprehensive Financial Report (ACFR) of the state of North Dakota for the fiscal year ended June 30, 2021. This
report has been prepared by the Office of Management and Budget. The financial statements contained in the
ACFR have been prepared in accordance with generally accepted accounting principles (GAAP) applicable to state
and local governments, as promulgated by the Governmental Accounting Standards Board (GASB). Responsibility
for both the accuracy of the data and the completeness and fairness of the presentation, including all disclosures,
rests with the state's management. To the best of our knowledge and belief, the information contained in the ACFR
is accurate in all material respects, and reported in a manner that presents fairly the financial position and results of
operations of the state’s primary government and the component units for which it is financially accountable. All
disclosures necessary to enable the reader to gain an understanding of the state of North Dakota's financial affairs
have been included.
The state’s management is responsible for establishing and maintaining an internal control structure designed to
ensure that the assets of the government are protected from loss, theft or misuse and to ensure that adequate
accounting data are compiled to allow for the preparation of financial statements in conformity with accounting
principles generally accepted in the U.S. The internal control structure is designed to provide reasonable, but not
absolute, assurance that these objectives are met. The concept of reasonable assurance recognizes that (1) the
costs of a control should not exceed the benefits likely to be derived and (2) the valuation of costs and benefits
requires estimates and judgments by management.
In compliance with state statute, the Office of the State Auditor audited the state’s financial statements. The goal of
the independent audit was to provide reasonable assurance that the financial statements of the state for the fiscal
year ended June 30, 2021 are free of material misstatement. The independent audit involved examining, on a test
basis, evidence supporting the amounts and disclosures in the financial statements, assessing the accounting
principles used and evaluating the overall financial statement presentation. Their examination was conducted in
accordance with GAAP and the standards applicable to financial audits contained in Government Auditing
Standards as published by the Comptroller General of the United States. The Office of the State Auditor concluded,
based upon the audit, that there was a reasonable basis for rendering an unmodified opinion that the state’s
financial statements for the fiscal year ended June 30, 2021, are fairly presented in conformity with GAAP. The
independent auditor’s report is presented as the first component of the financial section of this report
The state of North Dakota is also required to undergo a single audit in conformity with the provision of the Single
Audit Act Amendments of 1996 and the Uniform Administrative Requirements, Cost Principles, and Audit
Requirements for Federal Awards (contained in Title 2 U.S. Code of Federal Regulations Part 200). Information
related to this single audit, including a schedule of expenditures of federal awards, the independent auditor's reports
on internal controls and compliance with applicable laws and regulations, and a schedule of findings and questioned
costs, are included in a separately issued biennial single audit report.
Management’s Discussion and Analysis (MD&A) immediately follows the Independent Auditor’s Report and provides
a narrative introduction, overview and analysis of the basic financial statements. This letter of transmittal is intended
to complement the MD&A and should be read in conjunction with it.
600 E Boulevard Ave, Dept 110 | Bismarck, ND 58505-0400 | omb.nd.gov
DIRECTOR CENTRAL FACILITY FISCAL HUMAN RESOURCE RISK MANAGEMENT
& ADMINISTRATION SERVICES MANAGEMENT MANAGEMENT MANAGEMENT SERVICES 1600 E Century Ave, Suite 4
4th Floor | 14th Floor | 4th Floor | 4th Floor | 14th Floor | Bismarck, ND 58503
701.328.4904 701.328.2740 701.328.2471 701.328.2680 701.328.3293 701.328.7584
7
PROFILE OF THE GOVERNMENT
The state of North Dakota provides for a full range of services, including education, health and social
services, highway maintenance and construction, law enforcement, judicial, public safety, business
regulation, community and economic development, and natural resource development. The state’s
reporting entity reflected in the ACFR includes all the funds of the state as legally defined, as well as all of
its component units in conformity with the requirements of GASB Statement No. 61. Statement No. 61
provides that the financial statements should emphasize the primary government and permit financial
statement users to distinguish between the primary government and its component units. Consequently,
the transmittal letter, MD&A, and the financial statements focus on the primary government and its
activities. Although information pertaining to the discretely presented component units is provided, their
separately issued financial statements should be read to obtain a complete overview of their financial
position. The state’s reporting entity is described more fully in Note 1A to the basic financial statements.
The state operates through a biennial appropriation, which represents agency appropriations
recommended by the governor and presented to the legislative assembly at the beginning of each
legislative session. The budget is legally required to be adopted through passage of appropriation bills by
the legislative assembly and signed by the governor. The governor has line-item veto powers over all
appropriations subject to legislative override. Once passed and signed, the appropriation bill becomes the
departments' financial plan for the next two years. Changes to the appropriation are limited to Emergency
Commission authorization, initiative, allotment, or referendum action.
The state does not budget by fund nor does it formally budget revenues. The legal level of budgetary
control is at the agency, appropriation authority and expenditure line-item level. The state's budgetary
policies and procedures are further explained in Note 1D on the notes to the basic financial statements.
LOCAL ECONOMY
Although North Dakota’s economy is increasingly diversified, the agricultural industry continues to play a
key role in the state’s economy. The North Dakota Agricultural Statistics report states: North Dakota led
the nation in the production of all wheat, spring wheat, Durum wheat, all dry edible beans, pinto beans,
canola, flaxseed, all sunflowers, non-oil sunflowers, rye and honey for 2020. North Dakota also ranked
second in the production of black beans, navy beans, pink beans, small red beans, lentils and all dry
edible peas.
The energy industry plays an important role in the state’s economy. The development of wind and coal
resources, the production of ethanol and bio diesel, and oil and natural gas extraction all contribute to the
state’s economy. North Dakota reached an all-time high for oil production which averaged over 1.52
million barrels of oil produced per day in November 2019. North Dakota’s current crude oil production
ranks third in the nation, behind first-ranked Texas and second-ranked New Mexico. Oil prices have
rebounded since the crash at the end of fiscal year 2020 when North Dakota producers were receiving
prices below $15 per barrel. Prices are averaging around $65 per barrel to start off the 2021-23 biennium
which is above the estimated price of $50 used for budgeting purposes.
According to the United States Census Bureau, the state’s resident population for 2020 was
approximately 779,000 people, which is an all-time high. Health care and social assistance jobs account
for the highest percent of employment in the state. Other leading areas of employment are retail trade,
accommodation and food services, educational services, construction and manufacturing. The
unemployment rate for the state in September 2021 was 2.6%, compared to 4.6% for the U.S.
A listing of the state’s 20 largest employers demonstrates the diversity of the economy. Top employers
include: health care providers, educational services, social assistance, the U.S military, manufacturers,
financial and banking companies, U.S. postal service and retail companies.
8
Uncertainty within international markets, resulted in a decrease in exporting in North Dakota in 2020. The
United States Census Bureau showed that North Dakota’s exports were down overall by about $1.8
billion for a total of $5.2 billion in 2020. This represents a decrease of 25.6% over 2019.
LONG-TERM FINANCIAL PLANNING
The long-term financial plan for the state of North Dakota was outlined by Governor Burgum as part of the
2021-23 executive budget address, presented to the legislature in December 2020. The governor’s long-
term financial plan includes the following key components:-
• Limiting growth in general fund spending.
• Maintaining healthy reserves.
• Avoiding any tax increases.
• Investing in priorities, like technology, education, and behavioral health.
• Ensuring solvency for the state pension fund.
North Dakota is required by its constitution to have a balanced budget. However, ongoing revenues and
ongoing expenses have not always been in balance. In those instances where ongoing revenues did not
meet the obligations of ongoing expenses of state government, one-time transfers from accumulated
reserves and fund balances were used to fill the gap. In nearly all cases, those accumulated reserves
and fund balances were directly attributable to oil and natural gas extraction and production tax revenue.
In the 2021-23 biennium executive budget, the governor laid out a financial plan that not only balanced
ongoing revenues and expenses, but did so by adding transparency to the use of oil tax revenue. In the
executive budget, the state general fund allocation of oil and gas taxes increased from $400 million to
$500 million per biennium.
The legislature did not approve the proposed transfer of $500 million per biennium from oil tax revenues
to the general fund, opting to continue it at the level of $400 million per biennium. The legislature instead
chose to balance the general fund budget with transfers from accumulated oil tax revenues. Although this
approach provides less transparency, it ensures overall revenue sources are adequate to fund ongoing
government expenses. It provides a conservative approach to funding the budget as the accumulated
balances transferred to the general fund are balances on hand at the start of the biennium and not
dependent on forecasted tax revenues.
The state’s rainy-day fund, the Budget Stabilization Fund, was nearly depleted during the 2015-17
biennium economic downturn. The fund has been refilled to the maximum balance allowed by law. Due to
conservative budget management and strong revenues, the fund was not used during the COVID-19
pandemic which began during the 2019-21 biennium. A critical component of ensuring the long-term
financial well being of the state of North Dakota is a well-funded Budget Stabilization Fund that provides a
necessary buffer against volatile commodity prices that drive ups and downs in the state’s economy.
Another component of the state’s long-term financial plan is ensuring the solvency of the state’s pension
fund. The governor proposed restoring solvency to the fund through an increase in employer and
employee contributions. The legislature did not endorse this proposal but recognized the need to address
the state’s unfunded pension liability through a study that will develop proposals for the 2023 legislature.
The backbone of the state’s financial plan is a revenue forecasting process that is accurate, conservative,
and credible. The state utilizes a Revenue Forecasting Advisory Committee, comprised of representatives
of the major industries in the state and the legislative and executive branches of government, along with
the expertise of a national economic forecasting consultant. With the assistance of these experts, the
Office of State Tax Commissioner and Office of Management and Budget develop a conservative revenue
forecast for use in the budgeting process.
9
The budgeting process begins with the development of a biennial budget proposal reflecting the
governor’s priorities for the next two years. The budget is submitted to the legislature for their
consideration and eventual enactment. With a biennial budget cycle, each revenue forecast and budget
proposal provides a three-year plan for the revenues and expenditures of state government.
RELEVANT FINANCIAL POLICIES
North Dakota’s financial policies ensure that in the event of an economic downturn, North Dakota state
government will be able to continue to provide its citizens with necessary services. Should North Dakota
experience a significant revenue shortfall, the state is able to access funds in the budget stabilization
fund.
North Dakota experienced a significant revenue shortfall during the 2015-17 biennium due to decreases
in oil and agriculture prices, resulting in a transfer of nearly the entire balance of the budget stabilization
fund to the general fund prior to June 30, 2017. The 2017 legislature established an ongoing allocation of
$75 million per biennium from oil and gas tax revenues to the budget stabilization fund. North Dakota
Century Code requires the transfer to the budget stabilization fund of any end-of-biennium general fund
balance in excess of $65 million. Pursuant to Section 54-27.2-01, the fund is limited to no more than 15%
of current biennium general fund appropriations. Any deposits or interest that would otherwise be
deposited or retained in the fund must instead be deposited in the general fund once the maximum
balance is reached. The current cap on the fund is $752 million.
The 2019-21 biennium ended with the budget stabilization fund meeting the cap so no general fund
transfer was made to the fund.
In addition to accessing the budget stabilization fund, in the event of an economic downturn the governor
can reduce general fund expenditure authority uniformly across state agencies through a process known
as allotment. In the event of an allotment, the foundation aid stabilization fund was established to protect
the state school aid program. Dollars from this fund would replace the amount of general fund dollars
allotted, thus K-12 education would not experience a reduction in funding. The passage of Measure 2 in
the 2016 general election allowed money in the fund to be appropriated for education-related purposes.
Funding for the foundation aid stabilization fund comes from 10% of oil extraction tax collections. The
foundation aid stabilization fund is expected to have a June 30, 2023 balance in excess of $397 million.
MAJOR INITIATIVES
Major initiatives proposed by Governor Burgum and approved by the legislature for the 2021-23 biennium
include the following:
• Investing in infrastructure and other priorities.
• Supporting K-12 education.
• Investing in behavioral health issues.
• Investing in cybersecurity and upgrading technology.
• Maintaining reserves and the rainy-day fund.
10
INFRASTRUCTURE INVESTMENTS
The 2021-23 biennial budget includes funding to rebuild and repair roads throughout the state, for water
supply and flood control and capital projects for state parks. Funding for infrastructure improvements
includes the following:
• $1.13 billion to rebuild and repair state highways.
• $220.0 million for city road projects.
• $145.5 million dedicated to the repair and rebuilding of county and township roads.
• $7.9 million for projects across the state park system.
• $540.8 million for water-related projects, including $125.0 million for water supply, $59.6 million for
rural water supply, $48.0 million for flood control, $14.2 million for general water projects, $148.5
million for state-owned water projects and $6.0 million for other new projects.
TECHNOLOGY UPDATES
The governor’s budget included support for replacing outdated technology to better serve the citizens of
the state and provide the most efficient use of resources.
• $111.2 million for technology projects across numerous agencies for the 2021-23 biennium.
• $19.5 million to enhance the state’s cybersecurity program; and
• 29.0 FTE to support the growing need for cybersecurity.
EDUCATION
K-12 education initiatives include the following:
• $2.13 billion in state funding for K-12 schools through integrated funding formula;
• $58.1 million to assist districts in the provision of transportation services;
• $27 million to go towards special education contracts.
Higher Education initiatives include the following:
• $11.2 million in state funding to continue the North Dakota Higher Education Challenge Grant
Program, to encourage philanthropy by providing a state match for private contributions to the
state’s colleges and universities.
• $64.9 million to be invested for capital projects across the system, with funding from revenue
bonds, private donations, capital building funds and carryover authority.
RESERVES
It is anticipated that by June 30, 2023, there will be a total ending balance of approximately $1.63 billion
in the budget stabilization fund, foundation aid stabilization fund, strategic investment and improvements
fund, and tax relief fund. The general fund budget for the 2021-23 biennium totals $4.99 billion.
AWARDS AND ACKNOWLEDGMENTS
The Government Finance Officers Association of the United States and Canada (GFOA) awarded a
Certificate of Achievement for Excellence in Financial Reporting to the state of North Dakota for its ACFR
for the fiscal year ended June 30, 2020. This was the 30th consecutive year that North Dakota has
achieved this prestigious award. In order to be awarded a Certificate of Achievement, a government must
publish an easily readable and efficiently organized annual comprehensive financial report. This report
must satisfy both generally accepted accounting principles and applicable legal requirements.
A Certificate of Achievement is valid for a period of one year only. We believe that our current annual
comprehensive financial report continues to meet the Certificate of Achievement Program’s requirements,
and we are submitting it to the GFOA to determine its eligibility for another certificate.
11
In addition, the state of North Dakota received the GFOA’s Award for Distinguished Budget Presentation
for its 2021-2023 budget. In order to qualify for the Distinguished Budget Presentation Award, the state’s
budget document was judged to be proficient in several categories, including policy documentation,
financial planning and organization.
This report was prepared by staff members of the Fiscal Management Division of the Office of
Management and Budget. Their dedication and efforts are greatly appreciated. We also extend our
gratitude to the numerous individuals from virtually all the state agencies and institutions, especially the
Office of the State Auditor, for their assistance.
Sincerely,
Joe Morrissette
Director
12
•
Government Finance Officers Association
Certificate of
Achievement
for Excellence
in Financial
Reporting
Presented to
State of North Dakota
For its Comprehensive Annual
Financial Report
For the Fiscal Year Ended
June 30, 2020
Executive Director/CEO
13
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14
NORTH DAKOTA
PRINCIPAL STATE OFFICIALS
June 30, 2021
ELECTED OFFICIALS
Doug Burgum, Governor
Brent Sanford, Lieutenant Governor
Alvin A. Jaeger, Secretary of State
Wayne Stenehjem, Attorney General
Julie Fedorchak, Public Service Commissioner
Randel Christmann, Public Service Commissioner
Brian Kroshus, Public Service Commissioner
Doug Goehring, Commissioner of Agriculture
Josh Gallion, State Auditor
Jon Godfread, Commissioner of Insurance
Kirsten Baesler, Superintendent of Public Instruction
Ryan Rauschenberger, Tax Commissioner
Kelly Schmidt, State Treasurer
LEGISLATIVE
Lawrence R. Klemin, Speaker of the House
Chet Pollert, House Majority Leader
Joshua A. Boschee, House Minority Leader
Lt. Gov. Brent Sanford, President of the Senate
Rich Wardner, Senate Majority Leader
Joan Heckaman, Senate Minority Leader
JUDICIAL
Jon Jensen, Chief Justice, North Dakota Supreme Court
Gerald W. VandeWalle, Justice
Daniel J. Crothers, Justice
Lisa K Fair McEvers, Justice
Jerod Tufte, Justice
15
(This page left blank intentionally.)
16
State of North Dakota
Financial Section
17
STATE AUDITOR PHONE
Joshuo C. GoR,on Office of the 701-328-224 1
State Auditor
FAX
701-328-2345
STATE O f NORTH DAKOTA
OFFICE OF THE STATE AUDITOR
www.nd.go v/ouditor ndsaoA.nd. gov
$1A1E CAPl1Ol
600 e. 8ovlevord Avo. Dept. I 17
Bhmorc:I(. North Ookolo 58505
Independent Auditor’s Report
The Honorable Doug Burgum, Governor Members of the Legislative Assembly
of the State of North Dakota of the State of North Dakota
Report on the Financial Statements
We have audited the accompanying 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 North Dakota as of and for the
year ended June 30, 2021, and the related notes to the financial statements, which collectively
comprise the State’s basic financial statements as listed in the table of contents.
Management’s Responsibility for the Financial Statements
Management is responsible for the preparation and fair presentation of these financial
statements in accordance with accounting principles generally accepted in the United States of
America; this includes the design, implementation, and maintenance of internal control relevant
to the preparation and fair presentation of financial statements that are free from material
misstatement, whether due to fraud or error.
Auditor’s Responsibility
Our responsibility is to express opinions on these financial statements based on our audit. We
did not audit the financial statements of the following state entities and discretely presented
component units:
Addiction Counselor Internship Loan Program Job Service North Dakota
Bank of North Dakota Mandan Remediation Trust
Beginning Farmer Revolving Loan Fund Medical Facility Infrastructure Loan Program
Building Authority PACE and AG PACE Funds
College SAVE Public Employees Retirement System
Community Water Facility Loan Fund Public Finance Authority
Comprehensive Health Association of North Rebuilders Loan Program
Dakota Retirement and Investment Office
Covid Pace Recovery Program School Construction Assistance Revolving Loan
Department of Trust Lands Fund
North Dakota Development Fund Small Employer Loan Fund
Guaranteed Student Loan Program State Fair Association
Housing Finance Agency State Historical Society of North Dakota
Housing Incentive Fund Foundation
Infrastructure Revolving Loan Fund Student Loan Trust
Innovation Technology Fund Workforce Safety and Insurance
18
The financial statements of the above entities reflect total assets, net position or fund balance,
and revenues of the government-wide financial statements and fund financial statements as
follows:
Percent of Percent of Net Percent of
Assets Position or Fund Revenues
Balance
Government-Wide Financial
Statements
Governmental Activities 27% 29% 22%
Business-Type Activities 81% 65% 60%
Aggregate Discretely Presented
Component Units
100% 100% 100%
Fund Financial Statements
Major Governmental Funds
General Fund 1% 0% 0%
Federal Fund 2% 93% 1%
State Special Revenue Fund 76% 79% 55%
Major Enterprise Funds
Bank of North Dakota 100% 100% 100%
Housing Finance Agency 100% 100% 100%
University System 0% 0% 0%
Workforce Safety and Insurance
100% 100% 100%
Unemployment Compensation
100% 100% 100%
Aggregate Remaining Fund
Statements 99% 100% 87%
The financial statements for these entities were audited by other auditors whose reports have
been furnished to us, and our opinions, insofar as they relate to the amounts included for these
entities, are based solely on the reports of the other auditors. We conducted our audit in
accordance with auditing standards generally accepted in the United States of America and the
standards applicable to financial audits contained in Government Auditing Standards, issued by
the Comptroller General of the United States. Those standards require that we plan and
perform the audit to obtain reasonable assurance about whether the financial statements are
free from material misstatement. The financial statements of the North Dakota University
System’s discretely presented component units (foundations) were not audited in accordance
with Government Auditing Standards.
An audit involves performing procedures to obtain audit evidence about the amounts and
disclosures in the financial statements. The procedures selected depend on the auditor’s
judgment, including the assessment of the risks of material misstatement of the financial
statements, whether due to fraud or error. In making those risk assessments, the auditor
considers internal control relevant to the entity’s preparation and fair presentation of the financial
statements in order to design audit procedures that are appropriate in the circumstances, but
19
not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control.
Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness
of accounting policies used and the reasonableness of significant accounting estimates made by
management, as well as evaluating the overall presentation of the financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a
basis for our audit opinions.
Opinions
In our opinion, based on our audit and the report of other auditors, the financial statements
referred to above present fairly, in all material respects, the respective financial position 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
North Dakota, as of June 30, 2021, and the respective changes in financial position and, where
applicable, cash flows thereof for the year then ended in accordance with accounting principles
generally accepted in the United States of America.
Emphasis of Matter
The actuary for the North Dakota Public Employees Retirement System has determined that the
Fund’s unfunded actuarial accrued liability is approximately $1.44 billion as of July 1, 2021. The
funding for the actuarial accrued liability is predicated on employer and employee funding rates
mandated by North Dakota statutes. The actuary has determined that the current statutory rates
are insufficient compared to the actuarially determined contribution rate needed to fund the
actuarial accrued liability. Note 6 to the basic financial statements identifies the net pension
liability as calculated using GASB 67 and 68 requirements. Our opinion is not modified with
respect to this matter.
As discussed in Note 17 to the basic financial statements, the Bank of North Dakota elected to
present an unclassified statement of net position because current assets were not matched with
current liabilities. Presentation of a classified statement of net position would give the false
impression that there is a liquidity problem at the bank. Presentation of a classified statement of
net position for the Bank of North Dakota would be misleading to the extent that the financial
statements may be materially misstated. Our opinion is not modified with respect to this matter.
As described in Note 21 to the basic financial statements, the State of North Dakota adopted the
provisions of GASB 84 Fiduciary Activities, GASB 89 Accounting for Interest Cost Incurred
Before the End of a Construction Period, GASB 90 Majority Equity Interests, and GASB 98 The
Annual Comprehensive Financial Report. Our opinion is not modified with respect to this matter.
Other Matters
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the
management’s discussion and analysis, budgetary comparison schedules and related
reconciliations and notes, information about the state of North Dakota’s pension plans and other
post-retirement benefits, as listed in the table of contents be presented to supplement the basic
financial statements. Such information, although not a part of the basic financial statements, is
required by the Governmental Accounting Standards Board who considers it to be an essential
part of financial reporting for placing the basic financial statements in an appropriate operational,
economic, or historical context. We have applied certain limited procedures to the required
supplementary information in accordance with auditing standards generally accepted in the
20
United States of America, which consisted of inquiries of management about 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 do not provide us with sufficient
evidence to express an opinion or provide any assurance.
Other Information
Our audit was conducted for the purpose of forming opinions on the financial statements that
collectively comprise the State of North Dakota’s basic financial statements. The combining and
individual fund financial statements listed in the table of contents are presented for purposes of
additional analysis and are not a required part of the basic financial statements.
The combining and individual fund financial statements listed in the table of contents 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. Such information
has been subjected to the auditing procedures applied in the audit of the basic financial
statements and certain additional procedures, including comparing and reconciling such
information directly to the underlying accounting and other records used to prepare the basic
financial statements or to the basic financial statements themselves, and other additional
procedures in accordance with auditing standards generally accepted in the United States of
America. In our opinion, the combining and individual fund financial statements and schedules
listed in the table of contents are fairly stated, in all material respects, in relation to the basic
financial statements as a whole.
The introductory and statistical sections, as listed in the table of contents have 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.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated
December 16, 2021 on our consideration of the State of North Dakota’s internal control over
financial reporting and on our tests of its compliance with certain provisions of laws, regulations,
contracts, and grant agreements and other matters. The purpose of that report is solely to
describe the scope of our testing of internal control over financial reporting and compliance and
the results of that testing, and not to provide an opinion on the effectiveness of the State of
North Dakota’s internal control over financial reporting or on compliance. That report is an
integral part of an audit performed in accordance with Government Auditing Standards in
considering the State of North Dakota’s internal control over financial reporting and compliance.
Joshua C. Gallion
State Auditor
Bismarck, North Dakota
December 16, 2021
21
MANAGEMENT'S DISCUSSION AND ANALYSIS
This section of the State of North Dakota’s (the State’s) Annual Comprehensive Financial Report presents a
discussion and analysis of the State’s financial performance, providing an overview of the activities for the fiscal
year ended June 30, 2021. Please read it in conjunction with the transmittal letter at the front of this report and with
the State's financial statements, which follow this section.
FINANCIAL HIGHLIGHTS
Government-wide:
Total assets and deferred outflows of resources of the State exceeded its liabilities and deferred inflows of
resources at fiscal year-end by $29.6 billion (reported as net position), an increase of $3.5 billion from the previous
year. The net position of governmental activities increased by 14.6% while the net position of the business-type
activities showed an increase of 7.8%.
As a result of implementing GASB Statement 68, Accounting and Financial Reporting for Pensions, the State
recorded $31 million net pension asset, $1 billion deferred outflows of resources, $1.7 billion net pension liability,
and $268.7 million deferred inflows of resources for the primary government. The State increased its net pension
liability by $1.07 billion during the year. The increase in the pension liability is due to the fact that beginning in FY21
the state is no longer on a path to fully fund the pension plan. As long as the state is not on a path to fully fund the
pension plan we are required to use a blended discount rate instead of our longer term rate of return.
Fund Level:
As of the close of fiscal year 2021 the State’s governmental funds reported combined ending fund balances of $19.7
billion, an increase of $3.2 billion. Of this amount, $144.1 million is non-spendable, primarily for Permanent Trust
Funds. Spendable fund balance consists of $7.5 billion restricted for specific purposes such as common schools,
highway projects, and state education aid, $2 billion committed and $386.3 million assigned for specific functional
expenditures such as education and health and human service operations, with the unassigned fund balance
making up the remaining amount of $9.7 billion, which is primarily made up of the legacy fund with a balance of $8.2
billion.
The enterprise funds reported net position at year-end of $4.9 billion, an increase of $358.1 million during the year.
Long-term Debt:
The State’s total debt (bonds, certificates of participation, and notes payable) decreased approximately 13.4%
during the fiscal year to $2.1 billion, a decrease of 329 million, which represents the net difference between new
issuances and payments. During the year the State issued $386.6 million in bonds, $2.7 thousand in certificates of
participation, and $1.14 billion in notes.
More detailed information regarding these activities and funds is included in Note 3L.
OVERVIEW OF THE FINANCIAL STATEMENTS
This discussion and analysis is an introduction to the State’s basic financial statements, which consists of three
components: 1) government-wide financial statements, 2) fund financial statements, and 3) notes to the financial
statements. This report also contains other supplementary information in addition to the basic financial statements.
Government-wide Statements
The government-wide financial statements provide a broad view of the State’s operations in a manner similar to a
private-sector business. The statements provide both short-term and long-term information about the State’s
financial position, which assists in assessing the State’s economic condition at the end of the fiscal year. These
statements include all non-fiduciary assets, deferred outflows of resources, liabilities, and deferred inflows of
resources using the accrual basis of accounting. The current year’s revenues and expenses are taken into account
regardless of when cash is received or paid.
22
The Statement of Net Position presents all of the State’s assets, deferred outflows of resources, liabilities, and
deferred inflows of resources, with the difference between the two reported as “net position”. Over time, increases
and decreases in net position is an indicator of whether the State’s financial position is improving or deteriorating.
The Statement of Activities presents information showing how the State’s net position changed during the most
recent fiscal year. All changes in net position are reported as soon as the underlying events giving rise to the
change occur, regardless of the timing of related cash flows. Therefore, revenues and expenses are reported in
these statements for some items that will only result in cash flows in future fiscal periods (e.g., uncollected taxes
and earned but unused vacation leave).
Both statements report three activities:
Governmental Activities – The activities in this section are primarily supported by taxes and intergovernmental
revenue. Most of the State’s basic services, such as education, health and human services and transportation, are
reported under this category.
Business-type Activities – These functions are intended to recover all or a significant portion of their costs through
user fees and charges to external users of goods and services. The Bank of North Dakota, Housing Finance Agency
and the University System are examples of the State’s business-type activities.
Discretely Presented Component Units – These are operations for which the State has financial accountability but
they have certain independent qualities as well. These entities operate similar to private- sector business and the
business-type activities described above. The State has 4 discretely presented component units. Financial
information for these entities is presented separately from the financial information presented for the primary
government.
The government-wide financial statements can be found immediately following this discussion and analysis.
Fund Financial Statements
A fund is a fiscal and accounting entity with a self-balancing set of accounts that the State uses to keep track of
specific sources of funding and spending for a particular purpose. The State, like other state and local governments,
uses fund accounting to ensure and demonstrate compliance with finance related legal requirements.
The basic fund financial statements begin after the Component Unit FASB basis statements and provide more detail
about the major individual funds. The State's funds are divided into three categories – governmental, proprietary,
and fiduciary. It is important to note that these fund categories use different accounting approaches and should be
interpreted differently.
Governmental funds - Most of the State's basic services are reported in the governmental funds. Governmental
funds are used to account for essentially the same functions reported as governmental activities in the government-
wide financial statements. However, unlike the government-wide financial statements, the governmental fund
financial statements focus on the near-term inflows and outflows of spendable resources. They also focus on the
balances left at year-end that are available for future spending. Such information may be useful in evaluating
whether there are more or fewer financial resources that can be spent in the near future to finance the State's
programs. These funds are reported using modified accrual accounting, which measures cash and all other financial
assets that can readily be converted to cash.
Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is
useful to compare the information presented for governmental funds with similar information presented for
governmental activities in the government-wide financial statements. By doing so, readers may better understand
the long-term impact of the government’s near-term financing decisions. Both the governmental fund balance sheet
and the governmental fund statement of revenues, expenditures, and changes in fund balances provide a
reconciliation to facilitate this comparison between governmental funds and the governmental activities. These
reconciliations are presented on the page immediately following each governmental fund financial statement.
23
Governmental funds include the General Fund, special revenue, debt service, and permanent funds. The State has
several governmental funds, of which three (3) are considered major individual funds. These three are the General
Fund, the Federal Fund, and the State Special Revenue Fund. Each of these major funds is presented in a separate
column in the governmental fund balance sheet and in the governmental fund statement of revenues, expenditures
and changes in fund balance. The remaining governmental funds are combined in a single aggregated column on
the basic fund statements. Individual fund data for each of these non-major governmental funds can be found in the
other supplementary information section of this report.
Proprietary funds – Services for which the State charges customers a fee are generally reported in proprietary
funds. The state maintains two different types of proprietary funds, enterprise funds and internal service funds.
Enterprise funds report activities that provide supplies and services to the general public. Internal service funds
report activities that provide supplies and services for the State's other programs and activities. Like the
government-wide statements, proprietary funds use the accrual basis of accounting. Although the basis of
accounting is the same for the government-wide and proprietary fund statements, reconciliation between these
statements is presented because of the allocation of internal service funds’ net income.
The State has four (4) major enterprise funds: The Bank of North Dakota, Housing Finance, University System, and
Workforce Safety and Insurance. These four funds are each presented in separate columns on the basic proprietary
fund financial statements. The remaining enterprise funds are combined in a single total column on these
statements. Individual fund data for each of the non-major enterprise funds can be found in the other supplementary
information section of this report.
The State’s internal service funds are reported as governmental activities on the government-wide statements,
because the services they provide predominantly benefit governmental activities. The State’s four (4) internal
service funds are reported on the basic proprietary fund financial statements in a single combined column.
Individual fund data for the internal service funds is provided in the form of combining statements found in the other
supplementary information section of this report.
Fiduciary funds - The State acts as a trustee, or fiduciary, for its employee pension plans. It is also responsible for
other assets that, because of a trust arrangement, can be used only for the trust beneficiaries. The State's fiduciary
activities are reported in separate Statements of Fiduciary Net Position and Changes in Fiduciary Net Position.
These funds, which include pension (and other employee benefit) trust, investment trust, private-purpose trust, and
agency funds, are reported using accrual accounting. The government-wide statements exclude fiduciary fund
activities and balances because the State cannot use these assets to finance its operations.
Notes to the Financial Statements
The notes provide additional information that is essential to a full understanding of the data provided in the
government-wide and the fund financial statements. The notes to the financial statements can be found immediately
following component units’ financial statements.
Required Supplementary Information
The basic financial statements are followed by a section of required supplementary information. This section
includes a budgetary comparison schedule, which includes reconciliation between the statutory fund balances for
budgetary purposes and the fund balances for the General Fund, the Federal Fund and the State Special Revenue
Fund as presented in the governmental fund financial statements. In addition, the required supplementary
information includes up to ten years of information on the State’s pension and Other Post Employment Benefit
(OPEB) plans, including schedules on the employer proportionate share of the net pension liability and net OPEB
liability, changes in the net pension liability and OPEB liability, and employer contributions.
Other Supplementary Information
Other supplementary information includes combining financial statements for non-major governmental, non-major
enterprise, internal service, and fiduciary funds. These funds are added together, by fund type, and presented in
single columns in the basic financial statements.
24
FINANCIAL ANALYSIS OF THE GOVERNMENT AS A WHOLE
As noted previously, net position may serve over time as a useful indicator of a government’s financial position. The
State’s combined net position (governmental and business-type activities) totaled $29.6 billion at the end of fiscal
year 2021. Net position increased $3.5 billion from the prior fiscal year.
State of North Dakota's Net Position
(Expressed in Thousands)
Governmental Business-Type Total Primary
Activities Activities Government
2021 2020 2021 2020 2021 2020
Current and Other Assets $ 22,565,246 $ 18,654,826 $ 12,569,352 $ 11,623,390 $ 35,134,598 $ 27,051,115
Capital Assets 5,672,796 5,462,057 1,831,512 1,683,761 7,504,308 7,145,817
Total Assets 28,238,042 24,116,882 14,400,864 13,307,151 42,638,906 34,196,932
Deferred Outflows of Resources 818,346 227,184 324,902 122,739 1,143,249 349,923
Long-Term Liabilities
Outstanding 1,499,474 576,130 3,578,253 3,783,572 5,077,728 4,359,702
Other Liabilities 2,643,749 1,966,512 6,162,443 4,979,632 8,802,964 3,719,043
Total Liabilities 4,143,223 2,542,642 9,740,696 8,763,204 13,880,692 8,078,745
Deferred Inflows of Resources 204,200 252,367 69,260 96,983 273,461 349,350
Net Position
Net Investment in
Capital Assets 5,558,197 5,427,965 1,339,863 1,243,098 6,898,060 6,671,063
Restricted 7,676,069 6,543,042 1,670,770 1,374,339 9,346,838 7,917,381
Unrestricted 11,474,698 9,578,050 1,905,178 1,952,266 13,379,876 11,530,316
Total Net Position $ 24,708,964 $ 21,549,057 $ 4,915,810 $ 4,569,703 $ 29,624,775 $ 26,118,760
The largest component (45%) of the State’s net position is unrestricted net position. Unrestricted net position may
be used at the State’s discretion, but often have limitations on use based on State statutes. Restricted net position
makes up thirty-two percent (32%) of the state’s net position. Restricted net position represents resources that are
subject to external restrictions, constitutional provisions, or enabling legislation on how they can be used.
Twenty-three percent (23%) of the State’s net position reflects its investment in capital assets such as land,
buildings, equipment, intangibles (software), and infrastructure (roads, bridges and other immovable assets) less
any related debt outstanding that was needed to acquire or construct the assets. The State uses these capital
assets to provide services to citizens; consequentially, these assets are not available for future spending. Although
the State’s investment in its capital assets is reported net of related debt, it should be noted that the resources
needed to repay this debt must be provided from other sources, since the capital assets themselves cannot be used
to liquidate these liabilities.
The condensed financial information below was derived from the government-wide Statement of Activities and
reflects how the State’s net position changed during the fiscal year:
25
State of North Dakota's Changes in Net Position
(Expressed in Thousands)
Governmental Business-Type Total Primary
Activities Activities Government
2021 2020 2021 2020 2021 2020
Revenues:
Program Revenues:
Charges for Services $ 354,695 $ 347,155 $ 2,281,020 $ 2,214,200 $ 2,635,715 $ 2,561,355
Operating Grants & Contributions
4,178,132 2,028,278 855,176 596,060 5,033,308 2,624,338
Capital Grants & Contributions — 2 17,610 17,502 17,610 17,504
General Revenues:
Income Taxes 581,766 513,419 — — 581,766 513,419
Sales Taxes 1,327,568 1,364,665 — — 1,327,568 1,364,665
Oil, Gas and Coal Taxes 1,746,983 1,949,036 — — 1,746,983 1,949,036
Other Taxes 128,553 107,173 — — 128,553 107,173
Investment Earnings 1,676,824 333,528 — — 1,676,824 333,528
Tobacco Settlement 22,586 21,159 — — 22,586 21,159
Other 185,658 190,047 337 3,577 185,995 193,624
Total Revenues 10,202,765 6,854,462 3,154,143 2,831,339 13,356,908 9,685,801
Expenses:
General Government 1,214,720 1,034,053 — — 1,214,720 1,034,053
Education 1,440,183 1,288,935 — — 1,440,183 1,288,935
Health and Human Services 2,429,626 2,077,950 — — 2,429,626 2,077,950
Regulatory 262,055 78,442 — — 262,055 78,442
Public Safety and Corrections 303,434 249,751 — — 303,434 249,751
Agriculture and Commerce 235,626 107,574 — — 235,626 107,574
Natural Resources 292,876 217,546 — — 292,876 217,546
Transportation 518,412 429,801 — — 518,412 429,801
Interest on Long Term Debt 4,268 1,691 — — 4,268 1,691
Bank of North Dakota — — 93,811 103,391 93,811 103,391
Housing Finance — — 60,546 56,537 60,546 56,537
Loan Programs — — 11,288 16,396 11,288 16,396
State Lottery — — 23,632 18,929 23,632 18,929
Unemployment Compensation — — 731,053 611,219 731,053 611,219
University System — — 1,349,698 1,227,858 1,349,698 1,227,858
Workforce Safety and Insurance — — 208,717 220,279 208,717 220,279
Other — — 652,042 616,265 652,042 616,265
Total Expenses $ 6,701,200 $ 5,485,743 $ 3,130,787 $ 2,870,874 $ 9,831,987 $ 8,356,617
Increase (decrease) in Net Position
Before Contributions, Loss &
Transfers 3,501,565 1,368,719 23,356 (39,535) 3,524,921 1,329,184
Contributions to Permanent Fund
Principal 11,163 9,516 — — 11,163 9,516
Transfers (365,979) (440,250) 334,081 485,109 (31,898) 44,859
Change in Net Position 3,146,749 937,985 357,437 445,574 3,504,186 1,383,559
Net Position - Beginning 21,549,057 20,612,163 4,569,703 4,124,129 26,118,761 24,736,292
Prior Period Adjustment * 13,158 (1,091) (11,330) — 1,828 (1,091)
Net Position- Ending $ 24,708,964 $ 21,549,057 $ 4,915,810 $ 4,569,703 $ 29,624,774 $ 26,118,760
* More detailed information regarding the prior period adjustments can be found in Note 2.
26
Governmental Activities
Governmental Activities increased the State’s net position by $3.1 billion. Revenues increased 48.8%, with the
largest dollar increases in the State’s revenues for fiscal year 2021 coming from operating grants and contributions
with an increase of $2.1 billion. This increase is mainly due to an increase in federal grants to the state due to the
Covid-19 pandemic. The State did also see some slight increases in Individual and Corporate income taxes due to a
change in the due date for 2019 tax returns from April 15th to July 15th, 2020 as a federal and state response to the
global pandemic. This tax revenue would have been less in FY20 and made up for in FY21. We saw decreases in
Sales and Use Tax as well as Oil, Gas and Coal Taxes. These decreases were primarily due to the nationwide
recession caused by the global pandemic.
Expenses for governmental activities remained relatively consistent.
The following chart depicts revenues of the governmental activities for the fiscal year:
Revenues - Governmental Activities
Fiscal Year Ending June 30, 2021
Unres. Investment Earnings
16.43%
Operating Grants & C…
40.95%
General Taxes
37.10%
Charges for Services
3.48%
Other
1.82%
27
The chart on the following page depicts expenses of the governmental activities for the fiscal year:
Expenditures - Governmental Activities
Fiscal Year Ending June 30, 2021
Natural Resources
4.37% Education
21.49%
Interest on Long Term Debt Agriculture and Commerce
0.05% 3.52%
General Government
18.13%
Health and Human Services
36.26% Transportation
7.74%
Public Safety and Corrections
4.53%
Regulatory
3.91%
Business-type Activities
Net position of the business-type activities increased by $357.4 million during the fiscal year.
Workforce Safety and Insurance’s (WSI) net position increased $225.4 million. Fiscal year 2021 shows decreases in
earned premiums, incurred losses, and the number of filed claims. There was a slight increase in the number of
policy holders. Policyholder count increased by 204 policies in fiscal year 2021. WSI’s financial position remains
stable. Earned premium net of discounts and reinsurance totaled $176 million, $221 million, and $238 million for
fiscal years 2021, 2020, and 2019, respectively. Total claims filed for fiscal year 2021 is 17,845. This is a decrease
of 968 from the previous fiscal year 2020 total of 18,813. A dividend credit of 50% was declared in fiscal year 2021,
2020 and 2019. Net earned premium from fiscal year 2021 of $176 million is down from the fiscal year 2020 total of
$221 million. The strong investment return in the past three years contributed to the positive change in net position.
The Bank of North Dakota net position increased $17.6 million. The loan portfolio increased by $205 million to $4.6
billion at December 31, 2020. Interest-bearing deposits totaled $5 billion at December 31, 2020 compared to $4.5
billion at December 31, 2019. The increase in 2020 was primarily attributable to $1.25 billion of Federal CARES Act
dollars, higher bank deposits related to PPP loans and government issued COVID-19 relief payments. The Bank
has a tier one capital leverage ratio of 11.97% as of December 31, 2020. The leverage ratio is a measure of
strength. Well capitalized per federal regulations requires this percentage to be a minimum of 5%.
The University System’s net position increased $90.5 million. The increase in current assets is mainly attributed to
increases in cash of $55.3 million, current investments of $12.6 million and grants and contracts receivable of $44.7
million. Capital assets also increased due to several different building projects going on at the campuses. Grants
and contracts revenue (operating revenues) increased mainly due to an increase in federal grants and contracts
revenue associated with the unmanned aircraft system program at UND and an overall increase in grant revenue at
NDSU spread over various programs. Non-operating federal grants and contracts increased as a result of the Covid
related Higher Education Emergency Relief Act (HEERF) grants received by the institution.
28
Housing Finance net position increase of $6.2 million as a result of the year’s program operations and financing
activities. Operating revenues in FY21 were down as a result of lower mortgage and investment rates than in prior
years. In addition, prepayments on the outstanding mortgage loans have been a at very high rate. Between new
loans funded and older loans paying off, the agency’s portfolio stayed fairly even from last year to this year, however
the interest rates are substantially lower on the new loans than those that are paying off early. Operating expenses
were up from prior year operating expenses as a result of higher pension expense, bond admin expenses and
higher SRP amortization expenses than incurred in the prior year.
Unemployment Compensation net position decreased by $961.9 thousand. As of June 30, 2021 charges for service
revenue increased by $225.83 million over the prior year due to an increase of $114.77 million in Federal Benefit
Reimbursements for the Federal UI programs in the CARES Act. These are offset by a $24.08 million decrease in
Unemployment Insurance contribution, an increase of $.42 million Unemployment Insurance Overpayments interest,
and an increase of $19.56 million increase of unemployment insurance relief funding for certain non-profits and
state/local governments.The unemployment insurance contribution decrease is due to a decrease in the average
unemployment insurance tax rates to employers. As of June 30, 2021 operating grants decreased by $28 million
due in large part due to a decrease in transfer of funds from the Coronavirus Relief Fund to mitigate the impact on
employers for increased unemployment insurance claims due to the COVID-19 pandemic.
FINANCIAL ANALYSIS OF THE STATE’S FUNDS
Governmental Funds
As the State completed the year, its governmental funds reported combined fund balances of $19.7 billion, an
increase of $3.2 billion from the prior fiscal year. Of the $19.7 billion in net position, $144.1 million is non-
spendable, $7.5 billion is restricted, $2 billion is committed, $386.3 million is assigned, and $9.7 billion is
unassigned. These fund balance categories are a result of GASB Statement 54. Note 1U provides definitions for
these categories. The following analysis of funds provides the explanation for the overall change in net position for
governmental funds.
The General Fund is the chief operating fund of the State. At the end of current fiscal year, unassigned fund balance
of the General Fund was $9.7 billion, non-spendable was $7.6 million, and $1 billion was committed for expenditure
by various governmental functions.
Total General Fund balance increased during the fiscal year by $2 billion. Revenues increased approximately
27.2%, due to an increase in interest and investment income of $1.3 billion. This increase was primarily due to an
increase in investment returns for the legacy fund which is part of the general fund in the governmental fund
statements. The legacy fund was created by a constitutional amendment in 2010. The amendment provides that
30% of oil and gas gross production and oil extraction taxes on oil produced after June 30, 2011, be transferred to
the legacy fund. The State Investment Board is responsible for the investment of the fund. This fund continues to
grow with a current fund balance of $8.2 billion. The state also saw increases in individual and corporate income
taxes and decreases in sales and use taxes and oil, gas and coal taxes as previously discussed in the
Governmental Activities Net Pension increase explanation.
General fund expenditures decreased by $169.3 million or 8.3% with the largest decrease in Health and Human
Services. However, total expenditures for the general fund and special revenue fund remained relatively consistent
from FY20. The decrease in Health and Human Services was due to reallocating more expenses to the special
revenue fund in the second year of the biennium as their overall expenses had a slight increase from FY20.
The State Special Revenue ending fund balance increased by $1.1 billion resulting in $8.8 billion fund balance.
Revenues increased by 78.2% in the state special revenue fund primarily due to an increase in interest and
investment income. This increase is primarily due to increased investment income as a result of a strong market
rally after the country reopened following COVID restrictions as we saw with investments previously discussed in
the general fund. Special fund expenditures increased by 11.2% primarily due to a increase in Health and Human
Services spending. Increases to the special fund expenditures were previously discussed under the general fund
expenditures.
29
The Federal Fund balance of $31.9 million consists primarily of non-spendable items such as prepaids and
inventory. Revenues increased by $1 billion and expenditures increased by $1 billion primarily due to the increase in
federal funding for the global pandemic. The federal fund balance increased by $20.0 million due to additional
funding for the state to combat the global pandemic.
Proprietary Funds
The State’s proprietary funds provide the same type of information found in the government-wide financial
statements, but in more detail. The increases in the net position of the proprietary funds are discussed under
“Business-type Activities” above.
General Fund Budgetary Highlights:
The general fund budgetary revenues and other financing sources were $5.8 billion or 19.3% higher than the final
budget, primarily because of actual legacy fund transfer was more than the final budgeted amount. The State has a
biennial appropriated budget. The fiscal year ending June 30, 2021, was the second year of the 2019-21 budget
cycle. The original budget increased $251.9 million. The increases to the beginning appropriated budget are from
authorized carryover of general fund appropriation authority and legislative changes of which the larger ones are
noted below.
Several state agencies were authorized by appropriation laws to carryover a portion or all of their general fund
appropriation for various purposes, including the University System, $55.1 million, the Department of Human
Services, $5.8 million, Secretary of State, $1.3 million, the Department of Commerce, $30.8 million, the Parks and
Recreation department, $2.1 million, the Department of Transportation, $13 million, Legislative Council and
Assembly, $4.7 million, and Office of Management & Budget, $3.6 million.
Of the $6.4 million in capital construction carryover dollars, $5.5 million was for the Department of Human Services
and $804 thousand for the Department of Transportation.
During the 2021 Legislative Session the legislature increased budgets by $123.2 million in several agencies for
different reasons. The Office of Management and Budget received an increase in general fund budget of $100
million in order to transfer $100 million to the highway fund. The highway fund was to use the $100 million for the
purpose of matching federal discretionary funds received in excess of the regular federal funding amounts. The
Bank of ND received an increase in general fund budget of $17.5 million for a loan repayment for the Theodore
Roosevelt presidential library endowment fund. Other increases were the Tax Commissioner of $4 million for the
homestead tax and disabled veterans tax credit and Mayville State of $1.6 million for a natural gas boiler project.
There were no expenditures in excess of general fund authority.
30
CAPITAL ASSETS AND DEBT ADMINISTRATION
Capital Assets: At the end of the fiscal year 2021, the State had invested $6.9 billion, net of accumulated
depreciation, in a broad range of capital assets. Depreciation charges for this fiscal year totaled $283 million.
(Net of Depreciation, Expressed in Thousands)
Governmental Business-Type Total Primary
Activities Activities Government
2021 2020 2021 2020 2021 2020
Land and Land Improvements $ 162,417 $ 163,127 $ 25,710 $ 25,552 $ 188,127 $ 188,679
Building & Building
Improvements 424,808 421,917 1,224,720 1,143,267 1,649,528 1,565,184
Equipment 190,739 174,562 170,286 165,976 361,025 340,538
Intangibles
Software 224,875 229,559 1,380 754 226,255 230,313
Other 10,957 9,653 10,229 10,031 21,186 19,685
Infrastructure 4,069,886 2,971,696 168,155 118,047 4,238,041 3,089,743
Construction in Progress 589,114 1,491,541 231,032 220,134 820,146 1,711,676
Total $ 5,672,796 $ 5,462,055 $ 1,831,512 $ 1,683,761 $ 7,504,308 $ 7,145,816
* Beginning capital asset balances were adjusted for certain reclassifications for FY2020 in the Governmental activities.
The total increase in the State’s investments in capital assets for the current fiscal year was 5% in terms of net book
value. However, actual expenditures to purchase or construct capital assets were approximately $2 billion for the
year. A major portion of this amount was used to construct or reconstruct assets for highway construction. More
detailed information on the State’s capital assets can be found in Note 3H to the financial statements.
Long-term Debt: Article X, Section 13 of the Constitution of North Dakota provides that the state may issue or
guarantee the payment of bonds provided that all bonds in excess of $2 million are: secured by first mortgage upon
property and no further indebtedness may be incurred by the state unless evidenced by a bond issue; authorized by
law, for a certain purpose; provisioned to pay the interest semiannually, and pay the principal within 30 years. The
law authorized the bond issue must specifically appropriate the provisions to the payment of the principal and
interest of the bond. The State has no general obligation bonds outstanding at June 30, 2021.
The State does have a number of revenue bonds outstanding at June 30, 2021. Current state statutes empower
certain state agencies and the Building Authority, a component unit of the State, to issue bonds as part of their
activities. This debt is not backed by the full faith and credit of the State of North Dakota. The principal and interest
on revenue bonds issued by state agencies is payable from designated revenue sources. The Building Authority’s
bonds generate revenue to finance the construction and improvements of State buildings. Revenues derived from
leases on the buildings fund the debt service requirements.
The Bank of North Dakota has advances from the Federal Home Loan Bank in the amounts of $186 million. The
advances have a fixed rate of interest, ranging from 2.22 % to 5.56 %.
More detailed information regarding the State’s long-term obligations is presented in Note 3L to the financial
statements.
31
State of North Dakota's Outstanding Debt
(Expressed in Thousands)
Governmental Business-Type Total Primary
Activities Activities Government
2021 2020 2021 2020 2021 2020
Revenue Bonds $ 112,488 $ 19,730 $ 1,692,519 $ 1,666,599 $ 1,805,007 $ 1,686,329
Certificate of
Participation — — 104,123 104,120 104,123 104,120
Notes Payable 16,405 14,817,054 198,740 648,266 215,145 663,083
Total $ 128,893 $ 34,547 $ 1,995,382 $ 2,418,985 $ 2,124,275 $ 2,453,532
The State’s total debt decreased approximately 13.4% during the current fiscal year.
ECONOMIC CONDITION AND OUTLOOK
Moody’s Analytics recently completed an analysis of the North Dakota economy for its Précis U.S. State October
2021 publication. The report depicts an economy in recovery, still coming out of the COVID-19 recession. The
progress in the oil industry will help drive the recovery forward.
North Dakota’s outlook is linked tightly to two major industries, energy and agriculture. The rebound in oil prices
has stimulated oil drilling and led to high productivity per rig in the Bakken where the current active rig count is 29.
The most recent North Dakota average price per barrel of oil was at $64.97, which is above the estimated price of
$50.00 used for budgeting purposes. On the agriculture side, the transportation woes across the country have had
an impact, but higher crop prices and the reopening of global chains will lead to increased farm income.
North Dakota’s employment growth has slowed and continues to lag the national pace, but the pace is expected to
pick up and match the national average by the end of the year. The unemployment rate in North Dakota hit a high
in 2020 that hadn’t been seen in decades, but is currently at 3.8% and is expected to continue to improve. Even
though there has been a decline in the labor force the expectation for above-average population growth will help
alleviate worker supply issues.
Per capita income for North Dakota remains slightly ahead of the national average while the median household
income currently lags and saw a 9% decrease from 2020. For 2021, median household income in North Dakota was
at $63,657 compared to $67,521 for the U.S. Per capita income for 2020 was $61,530 for North Dakota, while
$59,510 for the U.S.
CONTACTING THE STATE’S OFFICE OF FINANCIAL MANAGEMENT
This financial report is designed to provide our citizens, taxpayers, customers, investors, and creditors with a
general overview of the State’s finances and to demonstrate the State’s accountability for the money it receives.
Questions about this report or additional financial information should be addressed to the State of North Dakota,
Office of Management and Budget, 600 E. Boulevard, Dept. 110, Bismarck, ND 58505.
32
State of North Dakota
Basic Financial Statements
33
STATE OF NORTH DAKOTA
Statement of Net Position
June 30, 2021
Primary Government
Component
Governmental Business-Type Units
Activities Activities Total (GASB Based)
ASSETS
Cash and Cash Equivalents $ 217,131,148 $ 1,422,568,070 $ 1,639,699,218 $ 21,380,835
Investments 16,160,215,455 4,223,883,900 20,384,099,355 250,000
Accounts Receivable - Net 174,826,832 123,033,649 297,860,481 135,212
Taxes Receivable - Net 601,869,033 — 601,869,033 —
Interest Receivable - Net 48,063,081 68,090,813 116,153,894 156,210
Intergovernmental Receivable - Net 359,281,167 34,727,813 394,008,980 —
Internal Receivable 4,692,776,501 — 997,335,849 —
Due from Component Units — 36,746,290 36,746,290 —
Due from Primary Government — — — 10,000
Prepaid Items 32,015,899 2,024,767 34,040,666 —
Inventory 38,487,897 38,372,432 76,860,329 —
Loans and Notes Receivable - Net 173,637,905 5,024,063,101 5,197,701,006 10,452,600
Pension Assets 31,122,000 — 31,122,000 —
Other Assets 5,965,000 25,719,569 31,684,569 —
Restricted Assets:
Cash and Cash Equivalents 29,853,701 285,451,000 315,304,701 45,089,073
Investments — 55,012,911 55,012,911 1,007,576,000
Interest Receivable - Net — 5,499,000 5,499,000 5,530,000
Loans and Notes Receivable - Net — 1,224,159,000 1,224,159,000 —
Capital Assets:
Nondepreciable 751,531,988 256,742,236 1,008,274,224 1,115,389
Depreciable, Net 4,921,264,102 1,574,769,428 6,496,033,530 185,101
Total Assets 28,238,041,709 14,400,863,979 38,943,465,036 1,091,880,420
DEFERRED OUTFLOWS OF RESOURCES
Deferred Loss on Bond Refunding 1,186,000 3,654,220 4,840,220 2,428,000
Decrease in Fair Value of Hedging Derivatives — 497,649 497,649 —
Financial Derivative Instrument — 10,361,000 10,361,000 —
Unrealized Loss on Interest Rate Swap — 67,504,000 67,504,000 —
Derived from Pensions 805,332,890 239,278,330 1,044,611,220 258,000
Derived from OPEB 11,827,495 3,607,283 15,434,778 —
Total Deferred Outflows of Resources 818,346,385 324,902,482 1,143,248,867 2,686,000
* An internal receivables balance remains in the Total column because certain Business-Type Activities have different fiscal year ends than the
Governmental Activities. As internal balances are reported separately as internal receivables and internal payables, those lines, as well as the total
assets and total liabilities, do not crossfoot.
The Accompanying Notes are an Integral Part of the Financial Statements
34
STATE OF NORTH DAKOTA
Statement of Net Position
June 30, 2021
Primary Government
Component
Governmental Business-Type Units
Activities Activities Total (GASB Based)
LIABILITIES
Accounts Payable 364,107,698 91,740,052 455,847,750 448,540
Accrued Payroll 81,412,241 52,398,304 133,810,545 —
Securities Lending Collateral 331,220,195 6,368,408 337,588,603 —
Interest Payable 1,964,898 23,214,715 25,179,613 4,293,000
Intergovernmental Payable 219,951,472 9,897,821 229,849,293 —
Tax Refunds Payable 156,871,900 — 156,871,900 —
Internal Payable — 3,695,440,652 — —
Due to Component Units — 31,567,724 31,567,724 —
Contract Retainage Payable 15,264,707 9,244,463 24,509,170 —
Federal Funds Purchased — 775,005,000 775,005,000 —
Other Deposits — 1,219,820,743 1,219,820,743 —
Amounts Held In Custody for Others — 19,428,000 19,428,000 —
Unearned Revenue 1,472,955,903 118,637,968 1,591,593,871 82,919
Financial Derivative Instrument — 10,858,650 10,858,650 —
Other Liabilities — 98,820,010 98,820,010 —
Long-Term Liabilities
Due within one year 15,319,846 352,710,685 368,030,531 26,724,800
Due in more than one year 178,452,416 2,817,864,840 2,996,317,256 463,891,950
Net Pension Liability 1,273,761,612 397,502,658 1,671,264,270 431,000
Net OPEB Liability 31,940,576 10,174,964 42,115,540 —
Total Liabilities 4,143,223,464 9,740,695,657 10,188,478,469 495,872,209
DEFERRED INFLOWS OF RESOURCES
Grant Received Prior to Time Requirements — 947,298 947,298 —
Derived from Pensions 201,243,904 67,460,760 268,704,664 91,000
Derived from OPEB 2,956,434 852,376 3,808,810 —
Total Deferred Inflows of Resources 204,200,338 69,260,434 273,460,772 91,000
NET POSITION
Net Investment in Capital Assets 5,558,196,905 1,339,862,982 6,898,059,887 185,101
Restricted for:
General Government 5,672,860 — 5,672,860 —
Education 6,452,086,820 — 6,452,086,820 —
Health and Human Services 18,571,044 — 18,571,044 —
Regulatory Purposes 66,315,787 — 66,315,787 —
Public Safety & Corrections 4,528,676 — 4,528,676 —
Agriculture and Commerce 67,853,967 — 67,853,967 —
Cultural and Natural Resources 422,083,260 — 422,083,260 —
Transportation 466,882,040 — 466,882,040 —
Capital Projects 29,403,645 — 29,403,645 —
Debt Service 834,977 208,914,955 209,749,932 116,110,000
Loan Purposes — 30,718,187 30,718,187 458,578,179
Pledged Assets — 1,127,804,000 1,127,804,000 —
Unemployment Compensation — 261,955,855 261,955,855 —
Pension Benefits 31,122,000 — 31,122,000 —
Permanent Fund and University System - Nonexpendable 78,885,101 20,943,249 99,828,350 2,155,492
University System - Expendable — 18,425,969 18,425,969 —
Other 31,828,796 2,007,305 33,836,101 —
Unrestricted 11,474,698,414 1,905,177,868 13,379,876,282 21,574,439
Total Net Position $ 24,708,964,292 $ 4,915,810,370 $ 29,624,774,662 $ 598,603,211
The Accompanying Notes are an Integral Part of the Financial Statements
35
STATE OF NORTH DAKOTA
Statement of Activities
For the Fiscal Year Ended June 30, 2021
Program Revenues
Operating Capital
Charges for Grants and Grants and
Functions/Programs Expenses Services Contributions Contributions
Primary Government:
Governmental Activities:
General Government $ 1,214,720,174 $ 39,724,160 $ 200,479,959 $ —
Education 1,440,183,047 11,240,158 1,541,275,916 —
Health and Human Services 2,429,626,253 40,135,912 1,649,504,895 —
Regulatory 262,054,990 43,663,963 103,201,945 —
Public Safety and Corrections 303,434,122 18,539,074 175,927,758 —
Agriculture and Commerce 235,626,424 37,917,725 121,722,110 —
Natural Resources 292,875,625 41,529,095 36,157,754 —
Transportation 518,412,351 121,945,135 349,861,237 —
Interest on Long Term Debt 4,267,910 — — —
Total Governmental Activities 6,701,200,896 354,695,222 4,178,131,574 —
Business-Type Activities:
Bank of North Dakota 93,811,024 248,655,000 — —
Housing Finance 60,546,134 49,989,561 16,754,000 —
Loan Programs 11,287,518 15,543,719 192,563 —
State Lottery 23,631,524 30,501,286 7,049 —
Unemployment Compensation 731,052,695 549,743,788 180,346,984 —
University System 1,349,698,370 546,245,171 403,630,937 17,610,105
Workforce Safety & Insurance 208,717,011 185,328,576 248,456,646 —
Other 652,042,298 655,012,904 5,788,008 —
Total Business-Type Activities 3,130,786,574 2,281,020,005 855,176,187 17,610,105
Total Primary Government $ 9,831,987,470 $ 2,635,715,227 $ 5,033,307,761 $ 17,610,105
Component Units (GASB Based): $ 32,047,203 $ 6,817,876 $ 45,118,760 $ —
General Revenues:
Taxes:
Individual and Corporate Income Taxes
Sales and Use Taxes
Oil, Gas and Coal Taxes
Business and Other Taxes
Unrestricted Investment Earnings
Tobacco Settlement
Miscellaneous
Contributions to Perm Fund Principal
Transfers *
Total General Revenues and Transfers
Change in Net Position
Net Position, Beginning of Year, as Restated
Net Position, Ending
*Transfers will not zero out due to different year ends of agencies
included in the ACFR. See Note 3G for detail.
The Accompanying Notes are an Integral Part of the Financial Statements
36
STATE OF NORTH DAKOTA
Net (Expense) Revenue and Change in Net Position
Primary Government
Component
Governmental Business-Type Units
Activities Activities Total (GASB Based)
$ (974,516,055) $ (974,516,055)
112,333,027 112,333,027
(739,985,446) (739,985,446)
(115,189,082) (115,189,082)
(108,967,290) (108,967,290)
(75,986,589) (75,986,589)
(215,188,776) (215,188,776)
(46,605,979) (46,605,979)
(4,267,910) (4,267,910)
(2,168,374,100) (2,168,374,100)
154,843,976 154,843,976
6,197,427 6,197,427
4,448,764 4,448,764
6,876,811 6,876,811
(961,923) (961,923)
(382,212,157) (382,212,157)
225,068,211 225,068,211
8,758,614 8,758,614
— 23,019,723 23,019,723
(2,168,374,100) 23,019,723 (2,145,354,377)
$ 19,889,433
581,766,062 — 581,766,062 —
1,327,568,100 — 1,327,568,100 —
1,746,983,327 — 1,746,983,327 —
128,552,656 — 128,552,656 —
1,676,824,486 — 1,676,824,486 —
22,586,170 — 22,586,170 —
185,658,136 336,679 185,994,815 —
11,162,710 — 11,162,710 —
(365,978,579) 334,080,678 (31,897,901) —
5,315,123,068 334,417,357 5,649,540,425 —
3,146,748,968 357,437,080 3,504,186,048 19,889,433
21,562,215,324 4,558,373,290 26,120,588,614 578,713,778
$ 24,708,964,292 $ 4,915,810,370 $ 29,624,774,662 $ 598,603,211
The Accompanying Notes are an Integral Part of the Financial Statements
37
STATE OF NORTH DAKOTA
Statement of Net Assets
Component Units
FASB Basis
June 30, 2021
Major Nonmajor State Historical
University System University System Society
Foundation Foundation Foundation
ASSETS
Current Assets:
Cash and Cash Equivalents $ 73,180,925 $ 7,150,647 $ 478,833
Receivable from Primary Institution 8,408,948 48,166 —
Investments 33,043,044 31,504,678 —
Accounts Receivable - Net 7,940,496 2,287,831 —
Notes receivable 64,368 246,194 —
Unconditional Promises to Give - Net 20,458,291 742,938 84,926
Net investment in Direct Financing Leases 1,572,399 — —
Inventory 1,621,300 — —
Other Assets 1,847,043 58,564 —
Total Current Assets 148,136,814 42,039,018 563,759
Noncurrent Assets:
Restricted Cash and Cash Equivalents 6,739,005 393,513 —
Investments:
Investments, Net of Current Portion 678,472,743 51,462,724 953,083
Investments, Restricted 3,651,000 — —
Investments Held In Trust 29,714,820 3,869,216 —
Beneficial Interest In Trust 19,077,423 — —
Charitable Gift Annuity Investments 6,454,383 — —
Charitable Remainder Trust Account Investments 20,901,427 — —
Real Estate and Equipment Held for Investment - Net 17,936,340 — —
Other Long-Term Investments 23,062,180 225,641 —
Contracts for Deed & Notes Receivable, Net of Current Portion 647,572 — —
Long-Term Pledges Receivable/ Unconditional Promises to Give - Net 61,569,908 9,091,340 45,680
Other Receivables 1,025,123 — —
Receivable from Primary Institution 24,255,205 — —
Net investment in Direct Financing Leases, Net of Current Portion 10,507,405 — —
Other noncurrent assets 1,981,486 3,747,255 84,953
Notes Receivable - Net 8,585,000 — —
Capital Assets - Net 138,254,460 35,874,692 1,221
Total Noncurrent Assets 1,052,835,480 104,664,381 1,084,937
Total Assets 1,200,972,294 146,703,399 1,648,696
LIABILITIES
Current Liabilities:
Accounts Payable and Accrued Liabilities 2,619,906 267,519 2,615
Compensated Absences Payable — — 11,783
Payable to Primary Institution 9,046,811 373,243 —
Accrued Payroll 1,348,653 7,829 5,850
Gift Annuities & Life Income Agreements 2,819,566 55,842 —
Unearned Revenue 11,312,633 1,602,500 55,928
Other Liabilities 3,040,305 — —
Current Potion of Long-Term Liabilities 3,709,697 3,499,832 —
Total Current Liabilities 33,897,571 5,806,765 76,176
Noncurrent Liabilities:
Deposits 22,970,033 — —
Investments Held on Behalf of Institutions — 3,869,216 —
Gift Annuities & Life Income Agreements, Net of Current Portion 17,230,547 852,128 —
Obligations Under Split-Interest Agreement 8,213,931 — —
Payable to Primary Institution — 34,011 —
Other Liabilities 623,346 — 66,669
Long-Term Liabilities 56,763,797 16,103,019 —
Total Noncurrent Liabilities 105,801,654 20,858,374 66,669
Total Liabilities 139,699,225 26,665,139 142,845
Net Assets
With Donor Restriction 822,494,367 110,340,353 602,776
Without Donor Restriction 238,778,702 9,697,907 903,075
Total Net Asset 1,061,273,069 120,038,260 1,505,851
Total Liabilities and Net Assets $ 1,200,972,294 $ 146,703,399 $ 1,648,696
The Accompanying Notes are an Integral Part of the Financial Statements
38
STATE OF NORTH DAKOTA
Statement of Revenues, Expenses and Changes in Fund Net Assets
Component Units
FASB Basis
For the Fiscal Year Ended June 30, 2021
Major Nonmajor State Historical
University System University System Society
Foundation Foundation Foundation
Support and Revenue
Gifts and Contributions $ 49,217,168 $ 23,490,601 $ 113,538
Investment Income 22,120,877 13,850,752 17,331
Grant Revenue 2,181,098 421,282 —
Net Realized and Unrealized Gains (Losses) on
Investment Securities 91,892,178 2,694,692 176,507
Program and Event Income 39,007,125 1,809,513 118,871
SBA/PPP Loans Forgiven — — 111,650
Other Income 7,582,490 4,161,199 53,232
Total Support and Revenue 212,000,936 46,428,039 591,129
EXPENSES
Program Services $ 46,840,098 $ 8,638,376 $ 48,981
Supporting Services 49,195,523 4,666,079 322,779
Fund Raising Expense 6,197,941 437,423 5,194
Total Expenses 102,233,562 13,741,878 376,954
Changes in Net Assets $ 109,767,374 $ 32,686,161 $ 214,175
Total Net Assets - Beginning of Year , as Restated $ 951,505,695 $ 87,352,099 $ 1,291,676
Total Net Assets - End of Year $ 1,061,273,069 $ 120,038,260 $ 1,505,851
The Accompanying Notes are an Integral Part of the Financial Statements
39
STATE OF NORTH DAKOTA
Balance Sheet
Governmental Funds
June 30, 2021
Nonmajor
Special Revenue Governmental
General Federal State Funds Total
ASSETS
Cash Deposits at the Bank of ND $ 787,711,245 $ 1,309,505,103 $ 2,248,884,366 $ 35,795,022 $ 4,381,895,736
Cash and Cash Equivalents 194,290,816 7,717 22,411,702 64,834 216,775,069
Restricted Cash and Cash Equivalents 1,189,782 28,178,889 485,030 — 29,853,701
Investments at the Bank of ND — — 325,275,297 693,000 325,968,297
Investments 9,627,173,538 — 6,485,224,898 39,677,789 16,152,076,225
Accounts Receivable - Net 19,524,704 42,314,793 111,171,309 16 173,010,822
Taxes Receivable - Net 442,395,161 — 159,367,174 106,698 601,869,033
Interest Receivable - Net 30,544,656 — 17,384,981 81,284 48,010,921
Intergovernmental Receivable - Net — 346,556,943 12,088,512 — 358,645,455
Due from Other Funds 194,211,231 41,793,899 85,769,529 20 321,774,679
Due from Fiduciary Funds 144,396 576,044 145,161 — 865,601
Prepaid Items 4,258,238 16,280,695 6,365,713 — 26,904,646
Inventory 3,236,355 24,671,532 10,456,305 — 38,364,192
Loans and Notes Receivable - Net 66,396 184,234 133,741,229 39,646,046 173,637,905
Other Assets — — 5,965,000 — 5,965,000
Total Assets 11,304,746,518 1,810,069,849 9,624,736,206 116,064,709 22,855,617,282
DEFERRED OUTFLOWS OF RESOURCES
Total Deferred Outflows of Resources — — — — —
Total Assets and Deferred Outflows of
Resources $ 11,304,746,518 $ 1,810,069,849 $ 9,624,736,206 $ 116,064,709 $ 22,855,617,282
LIABILITIES AND FUND BALANCES
Liabilities:
Accounts Payable 92,600,798 180,516,711 87,965,145 13,896 361,096,550
Accrued Payroll 54,838,227 9,917,215 13,227,064 105 77,982,611
Securities Lending Collateral 52,819,246 — 277,718,779 653,760 331,191,785
Interest Payable 458,984 — 1,025,360 — 1,484,344
Intergovernmental Payable 1,193,026 34,055,434 184,703,012 — 219,951,472
Tax Refunds Payable 136,084,158 — 20,787,742 — 156,871,900
Due to Other Funds 124,709,099 123,198,051 124,130,188 5,946,191 377,983,529
Contract Retainage Payable 275,561 5,922,230 9,066,916 — 15,264,707
Unearned Revenues — 1,422,457,699 50,459,583 — 1,472,917,282
Total Liabilities 462,979,099 1,776,067,340 769,083,789 6,613,952 3,014,744,180
DEFERRED INFLOWS OF RESOURCES
Unavailable Revenue 103,946,268 2,070,182 14,687,533 — 120,703,983
Unpaid Penalty and Interest — — 893,634 — 893,634
Total Deferred Inflows of Resources 103,946,268 2,070,182 15,581,167 — 121,597,617
Fund Balances:
Nonspendable
Inventory 3,236,355 24,671,532 10,456,305 — 38,364,192
Long - Term Receivables 66,396 — — — 66,396
Prepaid Expenditures 4,258,238 16,280,695 6,365,713 — 26,904,646
Permanent Trust Fund — — — 78,777,587 78,777,587
Restricted 1,189,782 — 7,484,140,366 30,153,645 7,515,483,793
Committed 1,020,424,743 — 952,816,399 519,525 1,973,760,667
Assigned — — 386,292,467 — 386,292,467
Unassigned 9,708,645,637 (9,019,900) — — 9,699,625,737
Total Fund Balances 10,737,821,151 31,932,327 8,840,071,250 109,450,757 19,719,275,485
Total Liabilities, Deferred Inflows of Resources,
and Fund Balance $ 11,304,746,518 $ 1,810,069,849 $ 9,624,736,206 $ 116,064,709 $ 22,855,617,282
The Accompanying Notes are an Integral Part of the Financial Statements
40
STATE OF NORTH DAKOTA
Reconciliation of the Balance Sheet of Governmental Funds
to the Statement of Net Position
June 30, 2021
Total Fund Balances-Governmental Funds $ 19,719,275,485
Amounts reported for governmental activities in the statement of net position are different because:
Capital assets used in governmental activities are not financial resources and therefore are not
reported as assets in governmental funds. The cost of assets is $9,489,750,758 and the
accumulated depreciation is $3,909,941,289. 5,579,809,469
Other assets not available in the current period and therefore are not reported in the governmental
funds:
Net Pension Asset 31,122,000
Deferred outflows of resources are not reported in the governmental funds:
Loss on bond refunding 1,189,000
Related to OPEB 10,926,762
Related to pensions 755,188,351
Total Deferred Outflows 767,304,113
Some of the state's revenues will be collected after year-end, but are not available soon enough to pay for the current
period's expenditures, and therefore are unavailable in the funds. 120,665,362
Internal service funds are used to charge the costs of certain activities to individual funds.
The assets, deferred outflows of resources, liabilities, and deferred inflows of resources of the internal service funds are
included in governmental activities in the statement of net position. 89,574,280
Deferred inflows of resources are not reported in the governmental funds:
Unpaid penalty and interest 893,634
Related to OPEB (2,832,236)
Related to pensions (189,515,167) (191,453,769)
Long-term liabilities and related accrued interest are not due and payable in the current period and therefore are not
reported as liabilities in the funds. Those liabilities consist of:
Bonds Payable (112,488,000)
Notes Payable (16,405,610)
Accrued Interest on Long-Term Liabilities (471,300)
Compensated Absences (49,117,376)
Intergovernmental Payable —
Capital Leases (1,320,264)
Other Post-employment Benefit Obligation (29,934,733)
Net Pension Liability (1,196,238,886)
Claims and Judgments (1,353,479)
Total Long-Term Liabilities (1,407,329,648)
Net Position of Governmental Activities $ 24,708,967,292
The Accompanying Notes are an Integral Part of the Financial Statements
41
STATE OF NORTH DAKOTA
Statement of Revenues, Expenditures and Changes in Fund Balances
Governmental Funds
For the Fiscal Year Ended June 30, 2021
Nonmajor
Special Revenue Governmental
General Federal State Funds Total
REVENUES
Individual and Corporate Income Taxes $ 568,578,886 $ — $ 12,054,349 $ 25,391 $ 580,658,626
Sales and Use Taxes 1,049,848,144 10,317 276,155,012 — 1,326,013,473
Oil, Gas, and Coal Taxes 557,025,690 — 1,188,141,758 1,468,023 1,746,635,471
Business and Other Taxes 64,971,188 — 60,084,554 — 125,055,742
Licenses, Permits and Fees 9,681,484 5,373 195,503,829 14,130 205,204,816
Intergovernmental 1,000,090 2,931,372,899 22,338,058 — 2,954,711,047
Sales and Services 3,651,026 5,463,658 51,986,954 7,430 61,109,068
Royalties and Rents 18,668,831 1,812 334,730,607 — 353,401,250
Fines and Forfeits 4,322,710 16,629 32,615,563 — 36,954,902
Interest and Investment Income 1,674,078,872 631,439 1,059,273,987 2,280,242 2,736,264,540
Tobacco Settlement 5,371 — 22,580,799 — 22,586,170
Commodity Assessments — — 27,911,971 — 27,911,971
Miscellaneous 3,838,655 4,525,647 19,282,317 25,365 27,671,984
Total Revenues 3,955,670,947 2,942,027,774 3,302,659,758 3,820,581 10,204,179,060
EXPENDITURES
Current:
General Government 170,464,495 175,079,062 75,996,947 82,049 421,622,553
Education 836,916,038 310,771,245 270,256,812 — 1,417,944,095
Health and Human Services 652,031,664 1,552,597,450 141,557,959 144,493 2,346,331,566
Regulatory 42,246,545 141,317,051 54,245,533 562,000 238,371,129
Public Safety and Corrections 87,369,878 144,970,498 16,062,647 — 248,403,023
Agriculture and Commerce 43,076,136 120,165,392 67,390,119 — 230,631,647
Natural Resources 17,886,009 24,739,403 221,801,399 — 264,426,811
Transportation 2,737,708 180,525,374 196,801,676 — 380,064,758
Intergovernmental - Revenue Sharing 4,613,494 — 756,718,531 — 761,332,025
Capital Outlay 13,854,725 217,722,190 165,320,818 4,928,000 401,825,733
Debt Service:
Principal 970,014 813,873 30,128 4,620,000 6,434,015
Interest and Other Charges 701,785 8,309 17,780 3,300,000 4,027,874
Total Expenditures 1,872,868,491 2,868,709,847 1,966,200,349 13,636,542 6,721,415,229
Revenues over (under) Expenditures 2,082,802,456 73,317,927 1,336,459,409 (9,815,961) 3,482,763,831
OTHER FINANCING SOURCES (USES)
Bonds and Notes Issued 1,793,686 — 669,575 87,265,006 89,728,267
Capital Lease Acquisitions 110,672 1,193,474 6,414 — 1,310,560
Sale of Capital Assets 6,326 — 185,486 — 191,812
Transfers In 498,325,328 1,825,303 237,207,989 5,309,000 742,667,620
Transfers Out (573,995,531) (56,312,898) (430,069,662) (48,322,977) (1,108,701,068)
Total Other Financing Sources (Uses) (73,759,519) (53,294,121) (192,000,198) 44,251,029 (274,802,809)
Net Change in Fund Balances 2,009,042,937 20,023,806 1,144,459,211 34,435,068 3,207,961,022
Fund Balances - Beginning of Year, as Restated 8,728,778,214 11,908,521 7,695,612,039 75,015,689 16,511,314,463
Fund Balances - End of Year $ 10,737,821,151 $ 31,932,327 $ 8,840,071,250 $ 109,450,757 $ 19,719,275,485
The Accompanying Notes are an Integral Part of the Financial Statements
42
STATE OF NORTH DAKOTA
Reconciliation of the Statement of Revenues, Expenditures and Changes in
Fund Balances of Governmental Funds to the Statement of Activities
For the Fiscal Year Ended June 30, 2021
Net Change in Fund Balances-Total Governmental Funds $ 3,207,961,022
Amounts reported for governmental activities in the statement of activities are different because:
Capital outlays are reported as expenditures in governmental funds. However, in the statement of
activities, the cost of those assets is allocated over their estimated useful lives as depreciation
expense. In the current period, these amounts are:
Capital outlay 397,294,269
Depreciation expense (184,444,075)
Excess of capital outlay over depreciation expense 212,850,194
In the statement of activities, only the gain(loss) on the sale of assets is reported, whereas in the
governmental funds, the proceeds from the sale increase financial resources. Thus, the change in net
position differs from the change in fund balance by the book value of the assets sold. (2,340,006)
Donations of capital assets increase net position in the statement of activities but do not appear in the
governmental funds because they are not financial resources. 37,195
Some of the assets acquired this year were financed through capital leases. The amount financed is
reported in the governmental funds as a source of financing. However, capital leases are reported as
long-term liabilities in the statement of net position. (2,838,150)
Based on receipt dates, some revenues are not considered "available" revenues and are unavailable
in the governmental funds. Unavailable revenues increased/decreased by this amount this year. 6,185,333
Internal service funds are used by management to charge the costs of certain activities to individual
funds. The net revenue of internal service funds is reported with governmental activities (7,459,560)
Bonds proceeds provide current financial resources to governmental funds, but issuing debt
increases long-term liabilities in the statement of net position. (97,715,000)
Note proceeds provide current financial resources to governmental funds, but issuing debt increases
long-term liabilities in the statement of net position. (2,463,261)
The pension assets resulting from contributions in excess of annual required contribution are not
financial resources and, therefore, are not reported in the funds. 115,694
Deferred outflows of resources do not provide current financial resources
Amortization of deferred loss on bond refunding (578,000)
Related to OPEB 2,202,300
Related to pension 550,985,390
Total deferred outflows 552,609,690
Deferred pension inflows are not considered current cash expenses and are not reported as an
expenditure in the funds
Unpaid penalty and interest 269,560
Related to OPEB (445,500)
Related to pension 46,267,517
Total deferred outflows 46,091,577
The net OPEB liability relating to retirement plans (1,161,097)
The net pension liability relating to retirement plans (772,582,207)
Repayment of long-term debt is reported as an expenditure in governmental funds but the repayment
reduces long-term liabilities in the statement of net position.
In the current year, these amounts consist of:
Bond principal retirement 4,957,000
Note payments 874,705
Capital lease payments 744,310
Total long-term debt repayment 6,576,015
Some items reported in the statement of activities do not require the use of current financial
resources and therefore are not reported as expenditures in the governmental funds. This adjustment
combines the net changes of the following:
Accrued Interest (245,017)
Compensated Absences 761,768
Claims and Judgments 364,778
Total additional expenditures 881,529
Change in Net Position of Governmental Activities $ 3,146,748,968
The Accompanying Notes are an Integral Part of the Financial Statements
43
STATE OF NORTH DAKOTA
Statement of Net Position
Proprietary Funds
June 30, 2021
Governmental
Business-Type Activities - Enterprise Funds Activities
Bank of Workforce Other
North Housing University Safety and Unemployment Enterprise Internal
Dakota Finance System Insurance Compensation Funds Total Service Funds
ASSETS
Current Assets:
Cash Deposits at the Bank of ND $ 13,600,000 $ 290,026,665 $ 3,337,285 $ 15,051 $ 202,510,010 $ 509,489,011 $ 37,822,766
Cash and Cash Equivalents — 4,735,182 — 248,165,203 6,187,685 259,088,070 356,079
Investments at the Bank of ND — 158,303,604 — — 2,000,000 160,303,604 188,710
Investments — 71,084 2,307,795,839 — 55,292,875 2,363,159,798 8,139,231
Accounts Receivable - Net 625,000 28,397,190 17,059,888 22,305,944 54,645,627 123,033,649 950,410
Interest Receivable - Net 30,000 — 9,871,271 1,465,529 2,531,013 13,897,813 52,160
Intergovernmental Receivable - Net 215,000 33,376,370 — 1,131,814 4,629 34,727,813 635,712
Due from Other Funds 57,000 45,089,941 67,432 — 676,808 45,891,181 12,636,866
Due from Component Units — 12,673,623 — — — 12,673,623 —
Prepaid Items 66,000 — 547,115 — 1,411,652 2,024,767 5,111,253
Inventory — 6,194,993 — — 32,177,439 38,372,432 123,705
Loans and Notes Receivable - Net — 5,254,632 — — 31,114,721 36,369,353 —
Other Assets 1,095,000 5,180,373 — — 105,582 6,380,955 —
Restricted Cash at the Bank of ND 19,428,000 — — — 7,424,412 26,852,412 —
Restricted Cash and Cash Equivalents 284,916,000 — — — 535,000 285,451,000 —
Restricted Investments at the Bank of ND — — — — 1,000,000 1,000,000 —
Restricted Interest Receivable - Net 5,499,000 — — — — 5,499,000 —
Restricted Loans Receivable - Net 30,801,000 — — — 189,000 30,990,000 —
Total Current Assets 356,332,000 589,303,657 2,338,678,830 273,083,541 397,806,453 3,955,204,481 66,016,892
Noncurrent Assets:
Restricted Cash at the Bank of ND — 19,266,668 — — — 19,266,668 —
Restricted Investments at the Bank of ND — 3,071,460 — — — 3,071,460 —
Restricted Investments 54,215,000 797,911 — — — 55,012,911 —
Investments at the Bank of ND — 104,946,000 — — — 104,946,000 —
Investments — 11,115,102 — — — 11,115,102 —
Due from Component Units — 24,072,667 — — — 24,072,667 —
Loans and Notes Receivable - Net — 12,614,426 — — 448,895,322 461,509,748 —
Restricted Loans Receivable - Net 1,193,169,000 — — — — 1,193,169,000 —
Other Noncurrent Assets 6,093,000 99,017 — — 2,190,597 8,382,614 —
Capital Assets:
Nondepreciable — 215,632,791 3,394,745 — 35,265,700 254,293,236 154,838
Depreciable, Net 11,000 1,422,755,808 15,189,276 — 129,703,344 1,567,659,428 92,831,783
Total Noncurrent Assets 1,253,488,000 1,814,371,850 18,584,021 — 616,054,963 3,702,498,834 92,986,621
Bank Related Assets:
Cash and Cash Equivalents $ 1,163,480,000 1,163,480,000 —
Investments 1,849,609,000 1,849,609,000 —
Interest Receivable - Net 54,193,000 54,193,000 —
Due from Other Funds 107,491,000 107,491,000 —
Loans and Notes Receivable - Net 4,526,184,000 4,526,184,000 —
Other Assets 10,956,000 10,956,000 —
Capital Assets:
Nondepreciable 2,449,000 2,449,000 —
Depreciable, Net 7,110,000 7,110,000 —
Total Bank Related Assets 7,721,472,000 7,721,472,000
Total Assets 7,721,472,000 1,609,820,000 2,403,675,507 2,357,262,851 273,083,541 1,013,861,416 15,379,175,315 159,003,513
DEFERRED OUTFLOWS OF RESOURCES
Deferred Loss on Bond Refunding — — 3,654,220 — — — 3,654,220 —
Decrease in Fair Value of Hedging Derivatives — — — — — 497,649 497,649 —
Financial Derivative Instrument — 10,361,000 — — — — 10,361,000 —
Unrealized Loss on Interest Rate Swap 67,504,000 — — — — — 67,504,000 —
Derived from Pensions 18,327,000 4,086,000 169,014,970 26,496,389 — 21,353,971 239,278,330 50,144,539
Derived from OPEB 227,000 61,000 2,517,025 398,988 — 403,270 3,607,283 900,733
Total Deferred Outflows of Resources 86,058,000 14,508,000 175,186,215 26,895,377 — 22,254,890 324,902,482 51,045,272
The Accompanying Notes are an Integral Part of the Financial Statements
44
STATE OF NORTH DAKOTA
Governmental
Business-Type Activities - Enterprise Funds Activities
Bank of Workforce Other
North Housing University Safety and Unemployment Enterprise Internal
Dakota Finance System Insurance Compensation Funds Total Service Funds
LIABILITIES
Current Liabilities:
Accounts Payable 921,000 48,700,738 7,586,893 7,565,107 26,966,314 91,740,052 3,023,421
Accrued Payroll 339,000 50,635,542 — — 1,423,762 52,398,304 3,432,134
Securities Lending Collateral — — 6,288,417 — 79,991 6,368,408 28,410
Interest Payable 17,826,000 4,310,300 — — 23,418 22,159,718 9,254
Intergovernmental Payable 68,000 734,092 — 3,422,906 6,411,451 10,636,449 —
Due to Other Funds 14,000 3,286,360 180,524 139,673 95,910,942 99,531,499 979,289
Due to Component Units — 5,204,489 — — — 5,204,489 —
Contract Retainage Payable — 9,244,463 — — — 9,244,463 —
Other
AmountsDeposits
Held in Custody for — 5,665,354 — — — 5,665,354 —
Others 19,428,000 — — — — 19,428,000 —
Claims/Judgments Payable — — 120,011,880 — 1,942,910 121,954,790 889,372
Dividends Payable — — 92,172,920 — — 92,172,920 —
Compensated Absences Payable — 3,096,466 1,606,723 — 179,585 4,882,774 326,643
Notes Payable — 1,217,002 — — — 1,217,002 —
Capital Leases Payable — 3,878,493 — — — 3,878,493 834,882
Bonds Payable 36,524,000 12,403,078 — — 130,000 49,057,078 —
Unearned Revenue 57,000 26,275,268 92,039,810 — 265,890 118,637,968 —
Other Current Liabilities — — — — — — —
Total Current Liabilities 75,177,000 174,651,645 319,887,167 11,127,686 133,334,263 714,177,761 9,523,405
Noncurrent Liabilities:
Intergovernmental Payable — 19,346,785 — — — 19,346,785 —
Due to Component Units — 26,353,235 — — — 26,353,235 —
Claims/Judgments Payable — — 880,087,120 — — 880,087,120 6,321,908
Compensated Absences Payable 361,000 32,072,360 261,559 — 1,289,644 33,984,563 3,569,106
Notes Payable — 11,475,616 — — — 11,475,616 —
Capital Leases Payable — 31,566,482 — — — 31,566,482 1,145,623
Bonds Payable 1,308,683,000 421,674,000 — — 2,297,274 1,732,654,274 —
Financial Derivative Instrument 10,361,000 — — — 497,650 10,858,650 —
Net Pension Liability 6,775,000 281,834,777 43,558,302 — 34,422,579 366,590,658 77,522,726
Net OPEB Liability 178,000 7,143,671 1,148,141 — 876,152 9,345,964 2,005,843
Other Noncurrent Liabilities 4,659,000 74,034 — — 23,337,976 28,071,010 —
Total Noncurrent Liabilities 1,331,017,000 831,540,960 925,055,122 — 62,721,275 3,150,334,357 90,565,206
Bank Related Liabilities:
Interest Payable 1,052,076 1,052,076 —
Due to Other Funds 1,452,924 1,452,924 —
Due to Component Units 10,000 10,000 —
Federal Funds Purchased 775,005,000 775,005,000 —
Deposits Held for Other Funds 4,641,873,215 4,641,873,215 —
Other Deposits 1,153,598,785 1,153,598,785 —
Other Liabilities 70,749,000 70,749,000 —
Long Term Liabilities:
Due within one year 78,809,000 78,809,000 —
Due in more than one year 108,750,000 108,750,000 —
Net Pension Liability 30,912,000 30,912,000 —
Net OPEB Liability 829,000 829,000 —
Total Bank Related Liabilities 6,863,041,000 6,863,041,000
Total Liabilities 6,863,041,000 1,406,194,000 1,006,192,605 1,244,942,289 11,127,686 196,055,538 10,727,553,118 100,088,611
Grants Received
DEFERRED INFLOWS Prior
OF to Time
RESOURCES
Requirements — — 947,298 — — — 947,298 —
Derived from Pensions 4,862,000 1,200,000 48,417,938 7,536,303 — 5,444,519 67,460,760 11,728,737
Derived from OPEB 55,000 23,000 629,618 108,111 — 36,647 852,376 124,198
Total Deferred Inflows of Resources 4,917,000 1,223,000 49,994,854 7,644,414 — 5,481,166 69,260,434 11,852,935
NET POSITION
Net Investment in Capital Assets 9,559,000 11,000 1,148,167,191 18,584,021 — 163,541,770 1,339,862,982 90,946,461
Restricted for:
Debt Service — 201,116,000 7,074,955 — — 724,000 208,914,955 —
Loan Purposes — — 30,718,187 — — — 30,718,187 —
Pledged Assets 1,127,804,000 — — — — — 1,127,804,000 —
Unemployment Compensation
University System- — — — — 261,955,855 — 261,955,855 —
Nonexpendable — — 20,943,249 — — — 20,943,249 —
University System-Expendable — — 18,425,969 — — — 18,425,969 —
Other — — 637,899 — — 1,369,406 2,007,305 —
Unrestricted (197,791,000) 15,784,000 296,706,813 1,112,987,504 — 668,944,426 1,896,631,743 7,160,778
Total Net Position $ 939,572,000 $ 216,911,000 $ 1,522,674,263 $ 1,131,571,525 $ 261,955,855 $ 834,579,602 $ 4,907,264,245 $ 98,107,239
Reconciliation of the Proprietary Funds Statement of Net Position
to the Statement of Net Position
June 30, 2021
Total Net Position - Enterprise Funds 4,907,264,245
Amounts reported for business-type activities in the statement of net position are different because:
Prior year net position restatement and reduction of current year expenses
based on the allocation of internal service fund's net income 8,546,125
Net Position of Business-Type Activities 4,915,810,370
The Accompanying Notes are an Integral Part of the Financial Statements
45
STATE OF NORTH DAKOTA
Statement of Revenues, Expenses and Changes in Fund Net Position
Proprietary Funds
For the Fiscal Year Ended June 30, 2021
Governmental
Business-Type Activities - Enterprise Funds Activities
Bank Workforce Other
of Housing University Safety and Unemployment Enterprise Internal
North Dakota Finance System Insurance Compensation Funds Total Service Funds
OPERATING REVENUES
Sales and Services $ 29,541,000 $ 4,362,561 $ 80,239,071 $ 180,029,445 $ 549,743,788 $692,000,307 $1,535,916,172 $ 117,480,526
Auxiliary Sales Pledges for — — 89,614,904 — — — 89,614,904 —
Tuition and Fees — — 369,794,806 — — — 369,794,806 —
Grants and Contributions — — 205,221,513 856,698 174,157,345 221,961 380,457,517 —
Royalties and Rents — — — 891,835 — 180,283 1,072,118 —
Fines and Forfeits — — — 1,507,979 — — 1,507,979 —
Interest and Investment 219,114,000 45,627,000 — — — 8,288,881 273,029,881 —
Miscellaneous — — 536,669 2,899,317 — 357,320 3,793,306 72,636
Total Operating Revenues 248,655,000 49,989,561 745,406,963 186,185,274 723,901,133 701,048,752 2,655,186,683 117,553,162
OPERATING EXPENSES
Cost of Sales and Services — — 22,551,690 — — 219,307,371 241,859,061 1,073,995
Salaries and Benefits 22,855,000 4,971,000 830,035,563 31,639,328 — 31,518,866 921,019,757 53,998,807
Operating 29,171,000 7,250,000 325,682,001 798,348 — 420,619,780 783,521,129 58,936,688
Claims — — — 95,769,984 731,052,695 4,348,731 831,171,410 1,889,643
Scholarships and Fellowships — — 55,575,828 — — — 55,575,828 —
Interest 41,017,000 32,069,000 — — — 8,000 73,094,000 —
Depreciation 470,000 6,000 74,825,948 2,619,013 — 9,306,453 87,227,414 11,573,556
Miscellaneous — — — — — 78,393 78,393 40,876
Total Operating Expenses 93,513,000 44,296,000 1,308,671,030 130,826,673 731,052,695 685,187,594 2,993,546,992 127,513,565
Operating Income (Loss) 155,142,000 5,693,561 (563,264,067) 55,358,601 (7,151,562) 15,861,158 (338,360,309) (9,960,403)
NONOPERATING
Grants and Contracts — 16,697,000 130,698,395 — — 634,710 148,030,105 —
Gifts — — 51,179,994 — — — 51,179,994 —
Interest and Investment — 57,000 16,531,035 247,599,948 6,189,639 5,124,187 275,501,809 1,291,411
Interest Expense — — (20,027,738) (5,182,163) — (1,673,978) (26,883,879) (42,721)
Dividends Expense — — — (72,370,330) — — (72,370,330) —
Gain (Loss) on Sale of — — (3,468,828) — — 7,981 (3,460,847) 1,021,285
Tax Revenue — — 6,059,721 — — — 6,059,721 —
Grant Expense — (16,233,000) (7,270,192) — — — (23,503,192) —
Other — — (10,079,691) — — 256,309 (9,823,382) 264,038
Total Nonoperating Revenues — 521,000 163,622,696 170,047,455 6,189,639 4,349,209 344,729,999 2,534,013
Income (Loss) Before
Transfers 155,142,000 6,214,561 (399,641,371) 225,406,056 (961,923) 20,210,367 6,369,690 (7,426,390)
Capital Grants and — — 17,610,105 — — — 17,610,105 —
Transfers In — 9,439 475,411,987 — — 15,000,000 490,421,426 221,933
Transfer Out (137,550,000) (33,000) (2,924,000) — — (15,833,748) (156,340,748) —
Changes in Net Position 17,592,000 6,191,000 90,456,721 225,406,056 (961,923) 19,376,619 358,060,473 (7,204,457)
Total Net Position - Beginning
of Year, as restated 921,980,000 210,720,000 1,432,217,542 906,165,469 262,917,778 815,202,983 4,549,203,772 105,311,696
Total Net Position - End of
Year $ 939,572,000 $216,911,000 $1,522,674,263 $1,131,571,525 $ 261,955,855 $834,579,602 $4,907,264,245 $ 98,107,239
Reconciliation of Statement of Revenues, Expenses and Changes in
Fund Net Position of Proprietary Funds to the Statement of Activities
For the Fiscal Year Ended June 30, 2021
Net Change in Net Position-Total Enterprise Funds $ 358,060,473
Amounts reported for business-type activities in the statement of net position are different because:
Expenses were reduced based on the allocation of internal service fund's net income (623,393)
Change in Net Position of Business-Type Activities $ 357,437,080
The Accompanying Notes are an Integral Part of the Financial Statements
46
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47
STATE OF NORTH DAKOTA
Statement of Cash Flows
Proprietary Funds
For the Fiscal Year Ended June 30, 2021
Business-Type Activities - Enterprise Funds
Bank of Housing Unemployment
North Dakota Finance Compensation
Cash Flows from Operating Activities:
Receipts from Customers and Users $ 10,566,000 $ 464,557,000 $ 312,090,790
Receipts from Tuition and Fees — — —
Interest Income on Loans — — —
Receipts from Loan Principal Repayments — — —
Receipts from Federal and Local Agencies — (52,000) 44,171,208
Receipts from Other Funds — — —
Receipts from Grants and Contracts — — —
Receipts from Others — — 792,380
Payments to Other Funds — 13,004,000 —
Payments for Loan Funds — — —
Payments for Scholarships and Fellowships — — —
Payments to Suppliers (18,560,000) (377,638,000) (19,954,898)
Payments to Employees (17,869,000) (3,746,000) (4,526,150)
Claim Payments — — (240,489,284)
Payments to Others — (166,000) (754,217)
Other — — —
Net Cash Provided by (Used for) Operating Activities (25,863,000) 95,959,000 91,329,829
Cash Flows from Noncapital Financing Activities:
Proceeds from Bonds — 252,694,000 —
Proceeds from Sale of Notes and Other Borrowings 1,125,001,000 — —
Principal Payments - Bonds — (233,210,000) —
Principal Payments - Notes and Other Borrowings (1,570,021,000) — —
Interest Payments - Bonds — (33,530,000) —
Interest Payments - Notes and Other Borrowings (14,274,000) — —
Tax Collections — — —
Transfers In — — —
Transfers Out (137,550,000) (33,000) —
Net Decrease in Non-Interest Bearing Deposits 122,485,000 — —
Net Increase in Interest Bearing Deposits 583,895,000 — —
Payments of Interest on Deposits (24,912,000) — —
Interest Paid on Federal Funds and Reverse Repurchase Agreements (2,026,000) — —
Net Increase in Federal Funds and Reverse Repurchase Agreements 409,670,000 — —
Collection of Advances Made 4,339,000 — —
Loan Proceeds from Due To Other Funds — 17,289,000 —
Principal Payments on Due To Other Funds — (17,289,000) —
Grants and Gifts Received for Other than Capital Purposes — 16,697,000 —
State Appropriations — — —
Grants Given for Other than Capital Purposes — (16,233,000) —
Net Cash Provided by (Used for) Noncapital Financing Activities 496,607,000 (13,615,000) —
Cash Flows from Capital and Related Financing Activities:
Acquisition and Construction of Capital Assets (256,000) — —
Proceeds from Sale of Capital Assets — — —
Proceeds from Sale of Notes and Other Borrowings — — —
Principal Payments - Bonds — — —
Principal Payments - Notes and Other Borrowings — — —
Interest Payments - Bonds — — —
Interest Payments - Notes and Other Borrowings — — —
Capital Appropriations — — —
Capital Contributions — — —
Payment of Bond Issue Costs — — —
Payment on Capital Leases — — —
Interest Payments - Capital Leases — — —
Operating Transfers In from Other Funds — — —
Capital Grants and Gifts Received — — —
Insurance Proceeds — — —
Net Cash Provided by (Used for) Capital and Related Financing Activities (256,000) — —
Cash Flows from Investing Activities:
Proceeds from Sale and Maturities of Investment Securities 709,298,000 20,778,000 —
Purchase of Investment Securities (517,843,000) (30,806,000) —
Interest and Dividends on Investments 42,174,000 150,000 5,712,256
Proceeds from Sale of Other Real Estate 2,571,000 — —
Term Federal Funds Sold — — —
Net Decrease in Loans (225,073,000) — —
Disbursements for Loans and Loan Purchases — — —
Receipt of Loan Principal Repayments — — —
Proceeds from Collection of Loans and Notes Receivable — — —
Loan Income Received 183,491,000 — —
Net Cash Provided by (Used for) Investing Activities 194,618,000 (9,878,000) 5,712,256
The Accompanying Notes are an Integral Part of the Financial Statements
48
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Business-Type Activities - Enterprise Funds Governmental Activities
Workforce Safety Other Internal
University System and Insurance Enterprise Total Service Funds
$ 173,811,625 $ 101,117,499 $ 749,719,274 $ 1,811,862,188 $ 4,200,960
370,222,530 — — 370,222,530 —
— — 37,779 37,779 —
5,442,325 — 2,089,829 7,532,154 —
— — — 44,119,208 —
— — (234,955) (234,955) 111,801,481
163,242,622 — — 163,242,622 —
1,351,700 384,785 — 2,528,865 —
— (3,023,803) (234,853) 9,745,344 (2,726,806)
(11,618,378) — (1,939,158) (13,557,536) —
(44,782,242) — — (44,782,242) —
(319,601,264) — (688,881,758) (1,424,635,920) (60,501,572)
(788,989,942) (23,873,044) (25,512,681) (864,516,817) (41,687,457)
— (128,645,124) (3,645,040) (372,779,448) (639,705)
(7,668,515) (680,412) (961,105) (10,230,249) —
— — (243,361) (243,361) —
(458,589,539) (54,720,099) 30,193,971 (321,689,838) 10,446,901
— — — 252,694,000 —
— — 77,349,165 1,202,350,165 —
— — — (233,210,000) —
— — (62,598,807) (1,632,619,807) —
— — (8,000) (33,538,000) —
— — (1,268,465) (15,542,465) —
6,059,722 — — 6,059,722 —
13,124,102 — 15,000,000 28,124,102 —
(2,924,000) — (12,697,351) (153,204,351) —
— — — 122,485,000 —
— — — 583,895,000 —
— — — (24,912,000) —
— — — (2,026,000) —
— — — 409,670,000 —
— — — 4,339,000 —
210,951,912 — — 228,240,912 —
(210,942,139) — (2,738,249) (230,969,388) —
177,967,329 — 634,710 195,299,039 —
384,428,078 — — 384,428,078 —
(7,270,193) — — (23,503,193) —
571,394,811 — 13,673,003 1,068,059,814 —
(178,601,806) (2,664,724) (34,163,036) (215,685,566) (12,499,628)
4,651,736 — — 4,651,736 4,760,408
42,518,803 — — 42,518,803 —
— — (125,000) (125,000) —
(26,018,512) — — (26,018,512) (793,622)
— — (52,700) (52,700) —
(20,177,507) — — (20,177,507) —
74,666,155 — — 74,666,155 —
— — — — 20,000
— — (12,923) (12,923) —
— — — — (57,982)
— — — — (22,602)
(10,255,000) — — (10,255,000) 213,286
11,281,215 — — 11,281,215 —
(111,719) — — (111,719) —
(102,046,635) (2,664,724) (34,353,659) (139,321,018) (8,380,140)
134,082,062 57,500,000 (233,722,245) 687,935,817 1,777,485
(149,763,774) (5,139) 228,649,682 (469,768,231) —
15,406,152 — 5,066,553 68,508,961 442,778
— — — 2,571,000 —
— — 14,731 14,731 —
— — — (225,073,000) —
— — (80,087,547) (80,087,547) —
— — 26,503,000 26,503,000 —
— — 16,421,025 16,421,025 —
— — 8,115,982 191,606,982 —
(275,560) 57,494,861 (29,038,819) 218,632,738 2,220,263
The Accompanying Notes are an Integral Part of the Financial Statements
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