Audit 28674

FY End

2022-12-31

Total Expended

$679.00M

Findings

840

Programs

Organization: Icahn School of Medicine at Mount Sinai (NY)

Year: 2022 Accepted: 2023-09-28

Auditor: Ernst & Young LLP

Organization Exclusion Status:

Checking exclusion status...

Findings

ID	Ref	Severity	Repeat	Requirement
20201	2022-002	Material Weakness	-	I
20202	2022-002	Material Weakness	-	I
20203	2022-002	Material Weakness	-	I
20204	2022-002	Material Weakness	-	I
20205	2022-002	Material Weakness	-	I
20206	2022-002	Material Weakness	-	I
20207	2022-002	Material Weakness	-	I
20208	2022-002	Material Weakness	-	I
20209	2022-002	Material Weakness	-	I
20210	2022-002	Material Weakness	-	I
20211	2022-002	Material Weakness	-	I
20212	2022-002	Material Weakness	-	I
20324	2022-002	Material Weakness	-	I
20325	2022-002	Material Weakness	-	I
20326	2022-002	Material Weakness	-	I
20327	2022-002	Material Weakness	-	I
20328	2022-002	Material Weakness	-	I
20329	2022-002	Material Weakness	-	I
20330	2022-002	Material Weakness	-	I
20331	2022-002	Material Weakness	-	I
20332	2022-002	Material Weakness	-	I
20333	2022-002	Material Weakness	-	I
20334	2022-002	Material Weakness	-	I
20335	2022-002	Material Weakness	-	I
20336	2022-002	Material Weakness	-	I
20337	2022-002	Material Weakness	-	I
20338	2022-002	Material Weakness	-	I
20339	2022-002	Material Weakness	-	I
20340	2022-002	Material Weakness	-	I
20341	2022-002	Material Weakness	-	I
20342	2022-002	Material Weakness	-	I
20343	2022-002	Material Weakness	-	I
20344	2022-002	Material Weakness	-	I
20345	2022-002	Material Weakness	-	I
20346	2022-002	Material Weakness	-	I
20347	2022-002	Material Weakness	-	I
20348	2022-002	Material Weakness	-	I
20349	2022-002	Material Weakness	-	I
20350	2022-002	Material Weakness	-	I
20351	2022-002	Material Weakness	-	I
20352	2022-002	Material Weakness	-	I
20353	2022-002	Material Weakness	-	I
20354	2022-002	Material Weakness	-	I
20355	2022-002	Material Weakness	-	I
20356	2022-002	Material Weakness	-	I
20357	2022-002	Material Weakness	-	I
20358	2022-002	Material Weakness	-	I
20481	2022-002	Material Weakness	-	I
20482	2022-002	Material Weakness	-	I
20483	2022-002	Material Weakness	-	I
20484	2022-002	Material Weakness	-	I
20485	2022-002	Material Weakness	-	I
20486	2022-002	Material Weakness	-	I
20487	2022-002	Material Weakness	-	I
20488	2022-002	Material Weakness	-	I
20489	2022-002	Material Weakness	-	I
20490	2022-002	Material Weakness	-	I
20491	2022-002	Material Weakness	-	I
20492	2022-002	Material Weakness	-	I
20493	2022-002	Material Weakness	-	I
20494	2022-002	Material Weakness	-	I
20495	2022-002	Material Weakness	-	I
20496	2022-002	Material Weakness	-	I
20497	2022-002	Material Weakness	-	I
20498	2022-002	Material Weakness	-	I
20499	2022-002	Material Weakness	-	I
20500	2022-002	Material Weakness	-	I
20501	2022-002	Material Weakness	-	I
20502	2022-002	Material Weakness	-	I
20503	2022-002	Material Weakness	-	I
20504	2022-002	Material Weakness	-	I
20505	2022-002	Material Weakness	-	I
20506	2022-002	Material Weakness	-	I
20507	2022-002	Material Weakness	-	I
20567	2022-002	Material Weakness	-	I
20568	2022-002	Material Weakness	-	I
20569	2022-001	Material Weakness	-	N
20570	2022-002	Material Weakness	-	I
20571	2022-002	Material Weakness	-	I
20572	2022-002	Material Weakness	-	I
20573	2022-002	Material Weakness	-	I
20574	2022-002	Material Weakness	-	I
20575	2022-002	Material Weakness	-	I
20576	2022-002	Material Weakness	-	I
20577	2022-002	Material Weakness	-	I
20578	2022-002	Material Weakness	-	I
20579	2022-002	Material Weakness	-	I
20580	2022-002	Material Weakness	-	I
20581	2022-002	Material Weakness	-	I
20582	2022-002	Material Weakness	-	I
20646	2022-002	Material Weakness	-	I
20647	2022-002	Material Weakness	-	I
20648	2022-002	Material Weakness	-	I
20649	2022-002	Material Weakness	-	I
20650	2022-002	Material Weakness	-	I
20651	2022-002	Material Weakness	-	I
20652	2022-002	Material Weakness	-	I
20653	2022-002	Material Weakness	-	I
20654	2022-002	Material Weakness	-	I
20655	2022-002	Material Weakness	-	I
20656	2022-002	Material Weakness	-	I
20657	2022-002	Material Weakness	-	I
20785	2022-002	Material Weakness	-	I
20786	2022-002	Material Weakness	-	I
20787	2022-002	Material Weakness	-	I
20788	2022-002	Material Weakness	-	I
20789	2022-002	Material Weakness	-	I
20790	2022-002	Material Weakness	-	I
20791	2022-002	Material Weakness	-	I
20792	2022-002	Material Weakness	-	I
20793	2022-002	Material Weakness	-	I
20794	2022-002	Material Weakness	-	I
20795	2022-002	Material Weakness	-	I
20796	2022-002	Material Weakness	-	I
20797	2022-002	Material Weakness	-	I
20798	2022-002	Material Weakness	-	I
20799	2022-002	Material Weakness	-	I
20800	2022-002	Material Weakness	-	I
20801	2022-002	Material Weakness	-	I
20802	2022-002	Material Weakness	-	I
20803	2022-002	Material Weakness	-	I
20804	2022-002	Material Weakness	-	I
20805	2022-002	Material Weakness	-	I
20806	2022-002	Material Weakness	-	I
20807	2022-002	Material Weakness	-	I
21397	2022-002	Material Weakness	-	I
21398	2022-002	Material Weakness	-	I
21399	2022-002	Material Weakness	-	I
21400	2022-002	Material Weakness	-	I
21401	2022-002	Material Weakness	-	I
21402	2022-002	Material Weakness	-	I
21403	2022-002	Material Weakness	-	I
21404	2022-002	Material Weakness	-	I
21405	2022-002	Material Weakness	-	I
21406	2022-002	Material Weakness	-	I
21407	2022-002	Material Weakness	-	I
21619	2022-002	Material Weakness	-	I
21620	2022-002	Material Weakness	-	I
21621	2022-002	Material Weakness	-	I
21622	2022-002	Material Weakness	-	I
21623	2022-002	Material Weakness	-	I
21624	2022-002	Material Weakness	-	I
21625	2022-002	Material Weakness	-	I
21626	2022-002	Material Weakness	-	I
21650	2022-002	Material Weakness	-	I
21651	2022-002	Material Weakness	-	I
21652	2022-002	Material Weakness	-	I
21653	2022-002	Material Weakness	-	I
21654	2022-002	Material Weakness	-	I
21655	2022-002	Material Weakness	-	I
21656	2022-002	Material Weakness	-	I
21657	2022-002	Material Weakness	-	I
21658	2022-002	Material Weakness	-	I
21659	2022-002	Material Weakness	-	I
21660	2022-002	Material Weakness	-	I
21661	2022-002	Material Weakness	-	I
21662	2022-002	Material Weakness	-	I
21663	2022-002	Material Weakness	-	I
21664	2022-002	Material Weakness	-	I
21665	2022-002	Material Weakness	-	I
21666	2022-002	Material Weakness	-	I
21667	2022-002	Material Weakness	-	I
21668	2022-002	Material Weakness	-	I
21669	2022-002	Material Weakness	-	I
21670	2022-002	Material Weakness	-	I
21671	2022-002	Material Weakness	-	I
21672	2022-002	Material Weakness	-	I
21673	2022-002	Material Weakness	-	I
21674	2022-002	Material Weakness	-	I
21675	2022-002	Material Weakness	-	I
21676	2022-002	Material Weakness	-	I
21677	2022-002	Material Weakness	-	I
21678	2022-002	Material Weakness	-	I
21679	2022-002	Material Weakness	-	I
21680	2022-002	Material Weakness	-	I
21681	2022-002	Material Weakness	-	I
21682	2022-002	Material Weakness	-	I
21683	2022-002	Material Weakness	-	I
21684	2022-002	Material Weakness	-	I
21685	2022-002	Material Weakness	-	I
21686	2022-002	Material Weakness	-	I
21687	2022-002	Material Weakness	-	I
21688	2022-002	Material Weakness	-	I
21689	2022-002	Material Weakness	-	I
21690	2022-002	Material Weakness	-	I
21691	2022-002	Material Weakness	-	I
21692	2022-002	Material Weakness	-	I
21693	2022-002	Material Weakness	-	I
21694	2022-002	Material Weakness	-	I
21695	2022-002	Material Weakness	-	I
21696	2022-002	Material Weakness	-	I
21697	2022-002	Material Weakness	-	I
21698	2022-002	Material Weakness	-	I
21699	2022-002	Material Weakness	-	I
21700	2022-002	Material Weakness	-	I
21701	2022-002	Material Weakness	-	I
21917	2022-002	Material Weakness	-	I
21918	2022-002	Material Weakness	-	I
21919	2022-002	Material Weakness	-	I
21920	2022-002	Material Weakness	-	I
21921	2022-002	Material Weakness	-	I
21922	2022-002	Material Weakness	-	I
21923	2022-002	Material Weakness	-	I
21924	2022-002	Material Weakness	-	I
21925	2022-002	Material Weakness	-	I
21926	2022-002	Material Weakness	-	I
25778	2022-002	Material Weakness	-	I
25844	2022-002	Material Weakness	-	I
25845	2022-002	Material Weakness	-	I
25846	2022-002	Material Weakness	-	I
25847	2022-002	Material Weakness	-	I
25848	2022-002	Material Weakness	-	I
25849	2022-002	Material Weakness	-	I
25850	2022-002	Material Weakness	-	I
25851	2022-002	Material Weakness	-	I
25852	2022-002	Material Weakness	-	I
25853	2022-002	Material Weakness	-	I
25872	2022-002	Material Weakness	-	I
25873	2022-002	Material Weakness	-	I
25874	2022-002	Material Weakness	-	I
25875	2022-002	Material Weakness	-	I
25876	2022-002	Material Weakness	-	I
25877	2022-002	Material Weakness	-	I
25878	2022-002	Material Weakness	-	I
25879	2022-002	Material Weakness	-	I
25880	2022-002	Material Weakness	-	I
25881	2022-002	Material Weakness	-	I
25882	2022-002	Material Weakness	-	I
25883	2022-002	Material Weakness	-	I
25884	2022-002	Material Weakness	-	I
25885	2022-002	Material Weakness	-	I
25886	2022-002	Material Weakness	-	I
25887	2022-002	Material Weakness	-	I
25888	2022-002	Material Weakness	-	I
25889	2022-002	Material Weakness	-	I
25890	2022-002	Material Weakness	-	I
25891	2022-002	Material Weakness	-	I
25892	2022-002	Material Weakness	-	I
25893	2022-002	Material Weakness	-	I
25894	2022-002	Material Weakness	-	I
25895	2022-002	Material Weakness	-	I
25896	2022-002	Material Weakness	-	I
25897	2022-002	Material Weakness	-	I
25898	2022-002	Material Weakness	-	I
25899	2022-002	Material Weakness	-	I
25900	2022-002	Material Weakness	-	I
25901	2022-002	Material Weakness	-	I
25902	2022-002	Material Weakness	-	I
25903	2022-002	Material Weakness	-	I
25904	2022-002	Material Weakness	-	I
25905	2022-002	Material Weakness	-	I
25906	2022-002	Material Weakness	-	I
25907	2022-002	Material Weakness	-	I
25908	2022-002	Material Weakness	-	I
25909	2022-002	Material Weakness	-	I
25910	2022-002	Material Weakness	-	I
25911	2022-002	Material Weakness	-	I
25912	2022-002	Material Weakness	-	I
25913	2022-002	Material Weakness	-	I
25914	2022-002	Material Weakness	-	I
25915	2022-002	Material Weakness	-	I
25916	2022-002	Material Weakness	-	I
25917	2022-002	Material Weakness	-	I
25918	2022-002	Material Weakness	-	I
25919	2022-002	Material Weakness	-	I
25920	2022-002	Material Weakness	-	I
25921	2022-002	Material Weakness	-	I
25922	2022-002	Material Weakness	-	I
25923	2022-002	Material Weakness	-	I
25924	2022-002	Material Weakness	-	I
25925	2022-002	Material Weakness	-	I
25926	2022-002	Material Weakness	-	I
25927	2022-002	Material Weakness	-	I
25928	2022-002	Material Weakness	-	I
25973	2022-002	Material Weakness	-	I
25974	2022-002	Material Weakness	-	I
25975	2022-002	Material Weakness	-	I
25976	2022-002	Material Weakness	-	I
25977	2022-002	Material Weakness	-	I
25978	2022-002	Material Weakness	-	I
25979	2022-002	Material Weakness	-	I
25980	2022-002	Material Weakness	-	I
25981	2022-002	Material Weakness	-	I
25982	2022-002	Material Weakness	-	I
25983	2022-002	Material Weakness	-	I
25984	2022-002	Material Weakness	-	I
25985	2022-002	Material Weakness	-	I
25986	2022-002	Material Weakness	-	I
25987	2022-002	Material Weakness	-	I
25988	2022-002	Material Weakness	-	I
25989	2022-002	Material Weakness	-	I
25990	2022-002	Material Weakness	-	I
25991	2022-002	Material Weakness	-	I
25992	2022-002	Material Weakness	-	I
25993	2022-002	Material Weakness	-	I
25994	2022-002	Material Weakness	-	I
25995	2022-002	Material Weakness	-	I
25996	2022-002	Material Weakness	-	I
25997	2022-002	Material Weakness	-	I
25998	2022-002	Material Weakness	-	I
25999	2022-002	Material Weakness	-	I
26000	2022-002	Material Weakness	-	I
26001	2022-002	Material Weakness	-	I
26002	2022-002	Material Weakness	-	I
26003	2022-002	Material Weakness	-	I
26039	2022-002	Material Weakness	-	I
26040	2022-002	Material Weakness	-	I
26041	2022-002	Material Weakness	-	I
26042	2022-002	Material Weakness	-	I
26043	2022-002	Material Weakness	-	I
26044	2022-002	Material Weakness	-	I
26045	2022-002	Material Weakness	-	I
26046	2022-002	Material Weakness	-	I
26047	2022-002	Material Weakness	-	I
26048	2022-002	Material Weakness	-	I
26049	2022-002	Material Weakness	-	I
26050	2022-002	Material Weakness	-	I
26051	2022-002	Material Weakness	-	I
26052	2022-002	Material Weakness	-	I
26053	2022-002	Material Weakness	-	I
26054	2022-002	Material Weakness	-	I
26055	2022-002	Material Weakness	-	I
26056	2022-002	Material Weakness	-	I
26057	2022-002	Material Weakness	-	I
26058	2022-002	Material Weakness	-	I
26059	2022-002	Material Weakness	-	I
26060	2022-002	Material Weakness	-	I
26061	2022-002	Material Weakness	-	I
26062	2022-002	Material Weakness	-	I
26063	2022-002	Material Weakness	-	I
26064	2022-002	Material Weakness	-	I
26065	2022-002	Material Weakness	-	I
26066	2022-002	Material Weakness	-	I
26067	2022-002	Material Weakness	-	I
26068	2022-002	Material Weakness	-	I
26069	2022-002	Material Weakness	-	I
26070	2022-002	Material Weakness	-	I
26071	2022-002	Material Weakness	-	I
26072	2022-002	Material Weakness	-	I
26073	2022-002	Material Weakness	-	I
26074	2022-002	Material Weakness	-	I
26133	2022-002	Material Weakness	-	I
26134	2022-002	Material Weakness	-	I
26135	2022-002	Material Weakness	-	I
26136	2022-002	Material Weakness	-	I
26137	2022-002	Material Weakness	-	I
26138	2022-002	Material Weakness	-	I
26139	2022-002	Material Weakness	-	I
26140	2022-002	Material Weakness	-	I
26141	2022-002	Material Weakness	-	I
26142	2022-002	Material Weakness	-	I
26143	2022-002	Material Weakness	-	I
26144	2022-002	Material Weakness	-	I
26145	2022-002	Material Weakness	-	I
26146	2022-002	Material Weakness	-	I
26147	2022-002	Material Weakness	-	I
26148	2022-002	Material Weakness	-	I
26149	2022-002	Material Weakness	-	I
26204	2022-002	Material Weakness	-	I
26205	2022-002	Material Weakness	-	I
26206	2022-002	Material Weakness	-	I
26207	2022-002	Material Weakness	-	I
26208	2022-002	Material Weakness	-	I
26209	2022-002	Material Weakness	-	I
26210	2022-002	Material Weakness	-	I
26211	2022-002	Material Weakness	-	I
26212	2022-002	Material Weakness	-	I
26213	2022-002	Material Weakness	-	I
26214	2022-002	Material Weakness	-	I
26215	2022-002	Material Weakness	-	I
26216	2022-002	Material Weakness	-	I
26217	2022-002	Material Weakness	-	I
26218	2022-002	Material Weakness	-	I
26219	2022-002	Material Weakness	-	I
26220	2022-002	Material Weakness	-	I
26221	2022-002	Material Weakness	-	I
26222	2022-002	Material Weakness	-	I
26223	2022-002	Material Weakness	-	I
26224	2022-002	Material Weakness	-	I
26369	2022-002	Material Weakness	-	I
26370	2022-002	Material Weakness	-	I
26371	2022-002	Material Weakness	-	I
27991	2022-002	Material Weakness	-	I
27992	2022-002	Material Weakness	-	I
27993	2022-002	Material Weakness	-	I
27994	2022-002	Material Weakness	-	I
27995	2022-002	Material Weakness	-	I
27996	2022-002	Material Weakness	-	I
27997	2022-002	Material Weakness	-	I
27998	2022-002	Material Weakness	-	I
27999	2022-002	Material Weakness	-	I
28000	2022-002	Material Weakness	-	I
28001	2022-002	Material Weakness	-	I
28002	2022-002	Material Weakness	-	I
28003	2022-002	Material Weakness	-	I
28004	2022-002	Material Weakness	-	I
28005	2022-002	Material Weakness	-	I
28006	2022-002	Material Weakness	-	I
28007	2022-002	Material Weakness	-	I
28008	2022-002	Material Weakness	-	I
28009	2022-002	Material Weakness	-	I
28010	2022-002	Material Weakness	-	I
28011	2022-002	Material Weakness	-	I
28012	2022-002	Material Weakness	-	I
28013	2022-002	Material Weakness	-	I
28014	2022-002	Material Weakness	-	I
28015	2022-002	Material Weakness	-	I
28016	2022-002	Material Weakness	-	I
28017	2022-002	Material Weakness	-	I
28018	2022-002	Material Weakness	-	I
28019	2022-002	Material Weakness	-	I
28020	2022-002	Material Weakness	-	I
28021	2022-002	Material Weakness	-	I
28022	2022-002	Material Weakness	-	I
28023	2022-002	Material Weakness	-	I
28024	2022-002	Material Weakness	-	I
28025	2022-002	Material Weakness	-	I
28026	2022-002	Material Weakness	-	I
28027	2022-002	Material Weakness	-	I
28028	2022-002	Material Weakness	-	I
596643	2022-002	Material Weakness	-	I
596644	2022-002	Material Weakness	-	I
596645	2022-002	Material Weakness	-	I
596646	2022-002	Material Weakness	-	I
596647	2022-002	Material Weakness	-	I
596648	2022-002	Material Weakness	-	I
596649	2022-002	Material Weakness	-	I
596650	2022-002	Material Weakness	-	I
596651	2022-002	Material Weakness	-	I
596652	2022-002	Material Weakness	-	I
596653	2022-002	Material Weakness	-	I
596654	2022-002	Material Weakness	-	I
596766	2022-002	Material Weakness	-	I
596767	2022-002	Material Weakness	-	I
596768	2022-002	Material Weakness	-	I
596769	2022-002	Material Weakness	-	I
596770	2022-002	Material Weakness	-	I
596771	2022-002	Material Weakness	-	I
596772	2022-002	Material Weakness	-	I
596773	2022-002	Material Weakness	-	I
596774	2022-002	Material Weakness	-	I
596775	2022-002	Material Weakness	-	I
596776	2022-002	Material Weakness	-	I
596777	2022-002	Material Weakness	-	I
596778	2022-002	Material Weakness	-	I
596779	2022-002	Material Weakness	-	I
596780	2022-002	Material Weakness	-	I
596781	2022-002	Material Weakness	-	I
596782	2022-002	Material Weakness	-	I
596783	2022-002	Material Weakness	-	I
596784	2022-002	Material Weakness	-	I
596785	2022-002	Material Weakness	-	I
596786	2022-002	Material Weakness	-	I
596787	2022-002	Material Weakness	-	I
596788	2022-002	Material Weakness	-	I
596789	2022-002	Material Weakness	-	I
596790	2022-002	Material Weakness	-	I
596791	2022-002	Material Weakness	-	I
596792	2022-002	Material Weakness	-	I
596793	2022-002	Material Weakness	-	I
596794	2022-002	Material Weakness	-	I
596795	2022-002	Material Weakness	-	I
596796	2022-002	Material Weakness	-	I
596797	2022-002	Material Weakness	-	I
596798	2022-002	Material Weakness	-	I
596799	2022-002	Material Weakness	-	I
596800	2022-002	Material Weakness	-	I
596923	2022-002	Material Weakness	-	I
596924	2022-002	Material Weakness	-	I
596925	2022-002	Material Weakness	-	I
596926	2022-002	Material Weakness	-	I
596927	2022-002	Material Weakness	-	I
596928	2022-002	Material Weakness	-	I
596929	2022-002	Material Weakness	-	I
596930	2022-002	Material Weakness	-	I
596931	2022-002	Material Weakness	-	I
596932	2022-002	Material Weakness	-	I
596933	2022-002	Material Weakness	-	I
596934	2022-002	Material Weakness	-	I
596935	2022-002	Material Weakness	-	I
596936	2022-002	Material Weakness	-	I
596937	2022-002	Material Weakness	-	I
596938	2022-002	Material Weakness	-	I
596939	2022-002	Material Weakness	-	I
596940	2022-002	Material Weakness	-	I
596941	2022-002	Material Weakness	-	I
596942	2022-002	Material Weakness	-	I
596943	2022-002	Material Weakness	-	I
596944	2022-002	Material Weakness	-	I
596945	2022-002	Material Weakness	-	I
596946	2022-002	Material Weakness	-	I
596947	2022-002	Material Weakness	-	I
596948	2022-002	Material Weakness	-	I
596949	2022-002	Material Weakness	-	I
597009	2022-002	Material Weakness	-	I
597010	2022-002	Material Weakness	-	I
597011	2022-001	Material Weakness	-	N
597012	2022-002	Material Weakness	-	I
597013	2022-002	Material Weakness	-	I
597014	2022-002	Material Weakness	-	I
597015	2022-002	Material Weakness	-	I
597016	2022-002	Material Weakness	-	I
597017	2022-002	Material Weakness	-	I
597018	2022-002	Material Weakness	-	I
597019	2022-002	Material Weakness	-	I
597020	2022-002	Material Weakness	-	I
597021	2022-002	Material Weakness	-	I
597022	2022-002	Material Weakness	-	I
597023	2022-002	Material Weakness	-	I
597024	2022-002	Material Weakness	-	I
597088	2022-002	Material Weakness	-	I
597089	2022-002	Material Weakness	-	I
597090	2022-002	Material Weakness	-	I
597091	2022-002	Material Weakness	-	I
597092	2022-002	Material Weakness	-	I
597093	2022-002	Material Weakness	-	I
597094	2022-002	Material Weakness	-	I
597095	2022-002	Material Weakness	-	I
597096	2022-002	Material Weakness	-	I
597097	2022-002	Material Weakness	-	I
597098	2022-002	Material Weakness	-	I
597099	2022-002	Material Weakness	-	I
597227	2022-002	Material Weakness	-	I
597228	2022-002	Material Weakness	-	I
597229	2022-002	Material Weakness	-	I
597230	2022-002	Material Weakness	-	I
597231	2022-002	Material Weakness	-	I
597232	2022-002	Material Weakness	-	I
597233	2022-002	Material Weakness	-	I
597234	2022-002	Material Weakness	-	I
597235	2022-002	Material Weakness	-	I
597236	2022-002	Material Weakness	-	I
597237	2022-002	Material Weakness	-	I
597238	2022-002	Material Weakness	-	I
597239	2022-002	Material Weakness	-	I
597240	2022-002	Material Weakness	-	I
597241	2022-002	Material Weakness	-	I
597242	2022-002	Material Weakness	-	I
597243	2022-002	Material Weakness	-	I
597244	2022-002	Material Weakness	-	I
597245	2022-002	Material Weakness	-	I
597246	2022-002	Material Weakness	-	I
597247	2022-002	Material Weakness	-	I
597248	2022-002	Material Weakness	-	I
597249	2022-002	Material Weakness	-	I
597839	2022-002	Material Weakness	-	I
597840	2022-002	Material Weakness	-	I
597841	2022-002	Material Weakness	-	I
597842	2022-002	Material Weakness	-	I
597843	2022-002	Material Weakness	-	I
597844	2022-002	Material Weakness	-	I
597845	2022-002	Material Weakness	-	I
597846	2022-002	Material Weakness	-	I
597847	2022-002	Material Weakness	-	I
597848	2022-002	Material Weakness	-	I
597849	2022-002	Material Weakness	-	I
598061	2022-002	Material Weakness	-	I
598062	2022-002	Material Weakness	-	I
598063	2022-002	Material Weakness	-	I
598064	2022-002	Material Weakness	-	I
598065	2022-002	Material Weakness	-	I
598066	2022-002	Material Weakness	-	I
598067	2022-002	Material Weakness	-	I
598068	2022-002	Material Weakness	-	I
598092	2022-002	Material Weakness	-	I
598093	2022-002	Material Weakness	-	I
598094	2022-002	Material Weakness	-	I
598095	2022-002	Material Weakness	-	I
598096	2022-002	Material Weakness	-	I
598097	2022-002	Material Weakness	-	I
598098	2022-002	Material Weakness	-	I
598099	2022-002	Material Weakness	-	I
598100	2022-002	Material Weakness	-	I
598101	2022-002	Material Weakness	-	I
598102	2022-002	Material Weakness	-	I
598103	2022-002	Material Weakness	-	I
598104	2022-002	Material Weakness	-	I
598105	2022-002	Material Weakness	-	I
598106	2022-002	Material Weakness	-	I
598107	2022-002	Material Weakness	-	I
598108	2022-002	Material Weakness	-	I
598109	2022-002	Material Weakness	-	I
598110	2022-002	Material Weakness	-	I
598111	2022-002	Material Weakness	-	I
598112	2022-002	Material Weakness	-	I
598113	2022-002	Material Weakness	-	I
598114	2022-002	Material Weakness	-	I
598115	2022-002	Material Weakness	-	I
598116	2022-002	Material Weakness	-	I
598117	2022-002	Material Weakness	-	I
598118	2022-002	Material Weakness	-	I
598119	2022-002	Material Weakness	-	I
598120	2022-002	Material Weakness	-	I
598121	2022-002	Material Weakness	-	I
598122	2022-002	Material Weakness	-	I
598123	2022-002	Material Weakness	-	I
598124	2022-002	Material Weakness	-	I
598125	2022-002	Material Weakness	-	I
598126	2022-002	Material Weakness	-	I
598127	2022-002	Material Weakness	-	I
598128	2022-002	Material Weakness	-	I
598129	2022-002	Material Weakness	-	I
598130	2022-002	Material Weakness	-	I
598131	2022-002	Material Weakness	-	I
598132	2022-002	Material Weakness	-	I
598133	2022-002	Material Weakness	-	I
598134	2022-002	Material Weakness	-	I
598135	2022-002	Material Weakness	-	I
598136	2022-002	Material Weakness	-	I
598137	2022-002	Material Weakness	-	I
598138	2022-002	Material Weakness	-	I
598139	2022-002	Material Weakness	-	I
598140	2022-002	Material Weakness	-	I
598141	2022-002	Material Weakness	-	I
598142	2022-002	Material Weakness	-	I
598143	2022-002	Material Weakness	-	I
598359	2022-002	Material Weakness	-	I
598360	2022-002	Material Weakness	-	I
598361	2022-002	Material Weakness	-	I
598362	2022-002	Material Weakness	-	I
598363	2022-002	Material Weakness	-	I
598364	2022-002	Material Weakness	-	I
598365	2022-002	Material Weakness	-	I
598366	2022-002	Material Weakness	-	I
598367	2022-002	Material Weakness	-	I
598368	2022-002	Material Weakness	-	I
602220	2022-002	Material Weakness	-	I
602286	2022-002	Material Weakness	-	I
602287	2022-002	Material Weakness	-	I
602288	2022-002	Material Weakness	-	I
602289	2022-002	Material Weakness	-	I
602290	2022-002	Material Weakness	-	I
602291	2022-002	Material Weakness	-	I
602292	2022-002	Material Weakness	-	I
602293	2022-002	Material Weakness	-	I
602294	2022-002	Material Weakness	-	I
602295	2022-002	Material Weakness	-	I
602314	2022-002	Material Weakness	-	I
602315	2022-002	Material Weakness	-	I
602316	2022-002	Material Weakness	-	I
602317	2022-002	Material Weakness	-	I
602318	2022-002	Material Weakness	-	I
602319	2022-002	Material Weakness	-	I
602320	2022-002	Material Weakness	-	I
602321	2022-002	Material Weakness	-	I
602322	2022-002	Material Weakness	-	I
602323	2022-002	Material Weakness	-	I
602324	2022-002	Material Weakness	-	I
602325	2022-002	Material Weakness	-	I
602326	2022-002	Material Weakness	-	I
602327	2022-002	Material Weakness	-	I
602328	2022-002	Material Weakness	-	I
602329	2022-002	Material Weakness	-	I
602330	2022-002	Material Weakness	-	I
602331	2022-002	Material Weakness	-	I
602332	2022-002	Material Weakness	-	I
602333	2022-002	Material Weakness	-	I
602334	2022-002	Material Weakness	-	I
602335	2022-002	Material Weakness	-	I
602336	2022-002	Material Weakness	-	I
602337	2022-002	Material Weakness	-	I
602338	2022-002	Material Weakness	-	I
602339	2022-002	Material Weakness	-	I
602340	2022-002	Material Weakness	-	I
602341	2022-002	Material Weakness	-	I
602342	2022-002	Material Weakness	-	I
602343	2022-002	Material Weakness	-	I
602344	2022-002	Material Weakness	-	I
602345	2022-002	Material Weakness	-	I
602346	2022-002	Material Weakness	-	I
602347	2022-002	Material Weakness	-	I
602348	2022-002	Material Weakness	-	I
602349	2022-002	Material Weakness	-	I
602350	2022-002	Material Weakness	-	I
602351	2022-002	Material Weakness	-	I
602352	2022-002	Material Weakness	-	I
602353	2022-002	Material Weakness	-	I
602354	2022-002	Material Weakness	-	I
602355	2022-002	Material Weakness	-	I
602356	2022-002	Material Weakness	-	I
602357	2022-002	Material Weakness	-	I
602358	2022-002	Material Weakness	-	I
602359	2022-002	Material Weakness	-	I
602360	2022-002	Material Weakness	-	I
602361	2022-002	Material Weakness	-	I
602362	2022-002	Material Weakness	-	I
602363	2022-002	Material Weakness	-	I
602364	2022-002	Material Weakness	-	I
602365	2022-002	Material Weakness	-	I
602366	2022-002	Material Weakness	-	I
602367	2022-002	Material Weakness	-	I
602368	2022-002	Material Weakness	-	I
602369	2022-002	Material Weakness	-	I
602370	2022-002	Material Weakness	-	I
602415	2022-002	Material Weakness	-	I
602416	2022-002	Material Weakness	-	I
602417	2022-002	Material Weakness	-	I
602418	2022-002	Material Weakness	-	I
602419	2022-002	Material Weakness	-	I
602420	2022-002	Material Weakness	-	I
602421	2022-002	Material Weakness	-	I
602422	2022-002	Material Weakness	-	I
602423	2022-002	Material Weakness	-	I
602424	2022-002	Material Weakness	-	I
602425	2022-002	Material Weakness	-	I
602426	2022-002	Material Weakness	-	I
602427	2022-002	Material Weakness	-	I
602428	2022-002	Material Weakness	-	I
602429	2022-002	Material Weakness	-	I
602430	2022-002	Material Weakness	-	I
602431	2022-002	Material Weakness	-	I
602432	2022-002	Material Weakness	-	I
602433	2022-002	Material Weakness	-	I
602434	2022-002	Material Weakness	-	I
602435	2022-002	Material Weakness	-	I
602436	2022-002	Material Weakness	-	I
602437	2022-002	Material Weakness	-	I
602438	2022-002	Material Weakness	-	I
602439	2022-002	Material Weakness	-	I
602440	2022-002	Material Weakness	-	I
602441	2022-002	Material Weakness	-	I
602442	2022-002	Material Weakness	-	I
602443	2022-002	Material Weakness	-	I
602444	2022-002	Material Weakness	-	I
602445	2022-002	Material Weakness	-	I
602481	2022-002	Material Weakness	-	I
602482	2022-002	Material Weakness	-	I
602483	2022-002	Material Weakness	-	I
602484	2022-002	Material Weakness	-	I
602485	2022-002	Material Weakness	-	I
602486	2022-002	Material Weakness	-	I
602487	2022-002	Material Weakness	-	I
602488	2022-002	Material Weakness	-	I
602489	2022-002	Material Weakness	-	I
602490	2022-002	Material Weakness	-	I
602491	2022-002	Material Weakness	-	I
602492	2022-002	Material Weakness	-	I
602493	2022-002	Material Weakness	-	I
602494	2022-002	Material Weakness	-	I
602495	2022-002	Material Weakness	-	I
602496	2022-002	Material Weakness	-	I
602497	2022-002	Material Weakness	-	I
602498	2022-002	Material Weakness	-	I
602499	2022-002	Material Weakness	-	I
602500	2022-002	Material Weakness	-	I
602501	2022-002	Material Weakness	-	I
602502	2022-002	Material Weakness	-	I
602503	2022-002	Material Weakness	-	I
602504	2022-002	Material Weakness	-	I
602505	2022-002	Material Weakness	-	I
602506	2022-002	Material Weakness	-	I
602507	2022-002	Material Weakness	-	I
602508	2022-002	Material Weakness	-	I
602509	2022-002	Material Weakness	-	I
602510	2022-002	Material Weakness	-	I
602511	2022-002	Material Weakness	-	I
602512	2022-002	Material Weakness	-	I
602513	2022-002	Material Weakness	-	I
602514	2022-002	Material Weakness	-	I
602515	2022-002	Material Weakness	-	I
602516	2022-002	Material Weakness	-	I
602575	2022-002	Material Weakness	-	I
602576	2022-002	Material Weakness	-	I
602577	2022-002	Material Weakness	-	I
602578	2022-002	Material Weakness	-	I
602579	2022-002	Material Weakness	-	I
602580	2022-002	Material Weakness	-	I
602581	2022-002	Material Weakness	-	I
602582	2022-002	Material Weakness	-	I
602583	2022-002	Material Weakness	-	I
602584	2022-002	Material Weakness	-	I
602585	2022-002	Material Weakness	-	I
602586	2022-002	Material Weakness	-	I
602587	2022-002	Material Weakness	-	I
602588	2022-002	Material Weakness	-	I
602589	2022-002	Material Weakness	-	I
602590	2022-002	Material Weakness	-	I
602591	2022-002	Material Weakness	-	I
602646	2022-002	Material Weakness	-	I
602647	2022-002	Material Weakness	-	I
602648	2022-002	Material Weakness	-	I
602649	2022-002	Material Weakness	-	I
602650	2022-002	Material Weakness	-	I
602651	2022-002	Material Weakness	-	I
602652	2022-002	Material Weakness	-	I
602653	2022-002	Material Weakness	-	I
602654	2022-002	Material Weakness	-	I
602655	2022-002	Material Weakness	-	I
602656	2022-002	Material Weakness	-	I
602657	2022-002	Material Weakness	-	I
602658	2022-002	Material Weakness	-	I
602659	2022-002	Material Weakness	-	I
602660	2022-002	Material Weakness	-	I
602661	2022-002	Material Weakness	-	I
602662	2022-002	Material Weakness	-	I
602663	2022-002	Material Weakness	-	I
602664	2022-002	Material Weakness	-	I
602665	2022-002	Material Weakness	-	I
602666	2022-002	Material Weakness	-	I
602811	2022-002	Material Weakness	-	I
602812	2022-002	Material Weakness	-	I
602813	2022-002	Material Weakness	-	I
604433	2022-002	Material Weakness	-	I
604434	2022-002	Material Weakness	-	I
604435	2022-002	Material Weakness	-	I
604436	2022-002	Material Weakness	-	I
604437	2022-002	Material Weakness	-	I
604438	2022-002	Material Weakness	-	I
604439	2022-002	Material Weakness	-	I
604440	2022-002	Material Weakness	-	I
604441	2022-002	Material Weakness	-	I
604442	2022-002	Material Weakness	-	I
604443	2022-002	Material Weakness	-	I
604444	2022-002	Material Weakness	-	I
604445	2022-002	Material Weakness	-	I
604446	2022-002	Material Weakness	-	I
604447	2022-002	Material Weakness	-	I
604448	2022-002	Material Weakness	-	I
604449	2022-002	Material Weakness	-	I
604450	2022-002	Material Weakness	-	I
604451	2022-002	Material Weakness	-	I
604452	2022-002	Material Weakness	-	I
604453	2022-002	Material Weakness	-	I
604454	2022-002	Material Weakness	-	I
604455	2022-002	Material Weakness	-	I
604456	2022-002	Material Weakness	-	I
604457	2022-002	Material Weakness	-	I
604458	2022-002	Material Weakness	-	I
604459	2022-002	Material Weakness	-	I
604460	2022-002	Material Weakness	-	I
604461	2022-002	Material Weakness	-	I
604462	2022-002	Material Weakness	-	I
604463	2022-002	Material Weakness	-	I
604464	2022-002	Material Weakness	-	I
604465	2022-002	Material Weakness	-	I
604466	2022-002	Material Weakness	-	I
604467	2022-002	Material Weakness	-	I
604468	2022-002	Material Weakness	-	I
604469	2022-002	Material Weakness	-	I
604470	2022-002	Material Weakness	-	I

Programs

ALN	Program	Spent	Major	Findings
93.498	Covid-19 Provider Relief Fund and American Rescue Plan (arp) Rural Distribution	$52.17M	Yes	0
84.268	Federal Direct Student Loans	$18.98M	Yes	1
93.RD	Covid-19 Health and Human Services Grants and Contracts/other	$8.18M	Yes	1
93.838	Covid-19 Lung Diseases Research	$7.35M	Yes	1
84.038	Federal Perkins Loan Program-Federal Capital Contributions	$1.18M	Yes	0
16.575	Crime Victim Assistance	$986,102	-	0
12.910	Research and Technology Development	$870,915	Yes	1
93.307	Minority Health and Health Disparities Research	$737,698	Yes	1
16.560	National Institute of Justice Research, Evaluation, and Development Project Grants	$486,106	-	0
93.396	Cancer Biology Research	$475,581	Yes	1
12.800	Air Force Defense Research Sciences Program	$459,900	Yes	1
93.242	Mental Health Research Grants	$445,729	Yes	1
93.837	Covid-19 Cardiovascular Diseases Research	$369,543	Yes	1
93.080	Blood Disorder Program: Prevention, Surveillance, and Research	$349,432	Yes	1
93.855	Covid-19 Allergy and Infectious Diseases Research	$320,687	Yes	1
93.161	Health Program for Toxic Substances and Disease Registry	$312,406	Yes	1
93.RD	Health and Human Services Grants and Contracts/other	$256,318	Yes	1
93.185	Immunization Research, Demonstration, Public Information and Education_training and Clinical Skills Improvement Projects	$219,914	Yes	1
93.855	Allergy and Infectious Diseases Research	$219,793	Yes	1
93.173	Research Related to Deafness and Communication Disorders	$215,582	Yes	1
93.865	Child Health and Human Development Extramural Research	$205,343	Yes	1
93.853	Extramural Research Programs in the Neurosciences and Neurological Disorders	$202,866	Yes	1
93.233	National Center on Sleep Disorders Research	$201,939	Yes	1
93.393	Cancer Cause and Prevention Research	$193,237	Yes	1
47.070	Computer and Information Science and Engineering	$186,701	Yes	1
93.342	Health Professions Student Loans, Including Primary Care Loans/loans for Disadvantaged Students	$160,133	Yes	0
43.003	Exploration	$157,886	Yes	1
93.399	Cancer Control	$149,837	Yes	1
93.421	Covid-19 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nations Health	$147,666	Yes	1
93.461	Hrsa Covid-19 Claims Reimbursement for the Uninsured Program & the Covid-19 Coverage Assistance Fund	$146,000	-	0
93.113	Environmental Health	$145,943	Yes	1
12.300	Basic and Applied Scientific Research	$122,723	Yes	1
93.421	Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nations Health	$118,397	Yes	1
93.361	Nursing Research	$105,025	Yes	1
47.076	Education and Human Resources	$103,389	Yes	1
12.910	Covid-19 Research and Technology Development	$102,872	Yes	1
93.846	Arthritis, Musculoskeletal and Skin Diseases Research	$101,122	Yes	1
93.273	Alcohol Research Programs	$100,944	Yes	1
93.994	Maternal and Child Health Services Block Grant to the States	$100,725	Yes	1
93.270	Viral Hepatitis Prevention and Control	$99,921	Yes	1
16.588	Violence Against Women Formula Grants	$99,044	-	0
93.143	Niehs Superfund Hazardous Substances_basic Research and Education	$95,322	Yes	1
93.918	Grants to Provide Outpatient Early Intervention Services with Respect to Hiv Disease	$93,422	Yes	1
93.161	Covid-19 Health Program for Toxic Substances and Disease Registry	$83,163	Yes	1
84.033	Federal Work-Study Program	$78,881	Yes	0
47.041	Engineering	$73,726	Yes	1
93.859	Biomedical Research and Research Training	$72,154	Yes	1
93.121	Oral Diseases and Disorders Research	$70,255	Yes	1
93.838	Lung Diseases Research	$68,922	Yes	1
93.350	Covid-19 National Center for Advancing Translational Sciences	$68,700	Yes	1
93.172	Human Genome Research	$61,147	Yes	1
10.215	Sustainable Agriculture Research and Education	$61,018	Yes	1
93.839	Blood Diseases and Resources Research	$54,077	Yes	1
93.243	Substance Abuse and Mental Health Services_projects of Regional and National Significance	$51,855	Yes	1
93.397	Cancer Centers Support Grants	$49,551	Yes	1
93.310	Trans-Nih Research Support	$47,434	Yes	1
47.074	Biological Sciences	$44,892	Yes	1
93.350	National Center for Advancing Translational Sciences	$42,881	Yes	1
93.396	Covid-19 Cancer Biology Research	$41,283	Yes	1
93.279	Drug Abuse and Addiction Research Programs	$39,308	Yes	1
93.213	Research and Training in Complementary and Integrative Health	$33,645	Yes	1
93.837	Cardiovascular Diseases Research	$32,738	Yes	1
93.226	Research on Healthcare Costs, Quality and Outcomes	$31,609	Yes	1
16.017	Sexual Assault Services Formula Program	$29,683	-	0
93.104	Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances (sed)	$29,506	Yes	1
93.866	Aging Research	$29,308	Yes	1
93.136	Injury Prevention and Control Research and State and Community Based Programs	$27,815	Yes	1
47.079	Covid-19 Office of International Science and Engineering	$26,483	Yes	1
93.262	Occupational Safety and Health Program	$23,414	Yes	1
12.420	Military Medical Research and Development	$22,582	Yes	1
93.867	Vision Research	$21,859	Yes	1
12.431	Basic Scientific Research	$20,449	Yes	1
10.307	Organic Agriculture Research and Extension Initiative	$15,988	Yes	1
93.847	Covid-19 Diabetes, Digestive, and Kidney Diseases Extramural Research	$15,970	Yes	1
93.353	21st Century Cures Act - Beau Biden Cancer Moonshot	$15,891	Yes	1
93.395	Cancer Treatment Research	$15,638	Yes	1
93.621	Affordable Care Act Initiative to Reduce Avoidable Hospitalizations Among Nursing Facility Residents	$13,720	Yes	1
93.433	Acl National Institute on Disability, Independent Living, and Rehabilitation Research	$12,999	Yes	1
93.351	Research Infrastructure Programs	$10,833	Yes	1
93.398	Cancer Research Manpower	$8,573	Yes	1
93.847	Diabetes, Digestive, and Kidney Diseases Extramural Research	$8,562	Yes	1
10.912	Environmental Quality Incentives Program	$8,339	Yes	1
93.286	Discovery and Applied Research for Technological Innovations to Improve Human Health	$8,197	Yes	1
66.034	Surveys, Studies, Research, Investigations, Demonstrations, and Special Purpose Activities Relating to the Clean Air Act	$5,322	Yes	1
93.315	Rare Disorders: Research, Surveillance, Health Promotion, and Education	$4,896	Yes	1
47.084	Nsf Technology, Innovation, and Partnerships	$1,787	Yes	1
12.750	Covid-19 Uniformed Services University Medical Research Projects	$1,715	Yes	1
93.394	Cancer Detection and Diagnosis Research	$1,587	Yes	1
93.898	Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations	$1,335	Yes	1

Contacts

Name	Title	Type
C8H9CNG1VBD9	Raj Appavu	Auditee
6466054023	Joan Palermo	Auditor
No contacts on file

Notes to SEFA

Title: Loan Programs Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal grant activity of the Icahn School of Medicine at Mount Sinai (the School) and is presented on the accrual basis of accounting. The information on the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance). Therefore, some amounts presented in the Schedule may differ from amounts presented in, or used in the preparation of, the consolidated financial statements of the School. For purposes of the Schedule, federal awards include any assistance provided by a federal agency directly or indirectly in the form of grants, contracts, cooperative agreements, loan and loan guarantees, or other non-cash assistance. In accordance with applicable requirements, certain programs may be presented in a fiscal period based on the program-specific guidance (see Note 4). Direct and indirect costs are charged to awards in accordance with cost principles contained in OMB Circular A-21 Cost Principles for Educational Institutions for awards not subject to the Uniform Guidance and 2 CFR 200.400 series for awards subject to the Uniform Guidance. Under these cost principles, certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Uniform Guidance provides for a 10% de minimis indirect cost rate election; however, the School did not make this election and uses a negotiated indirect cost rate. The School administers the Federal Perkins Loan Program Federal Capital Contributions (ALN 84.038). The outstanding loan balance was $1,180,191 at January 1, 2022 and there were no loan disbursements for the year ended December 31, 2022. The total balance of $1,180,191 is reported in the Schedule. The outstanding loan balance at December 31, 2022 is $832,450 .The School administers the Health Professions Student Loans, Including Primary Care Loans/Loans for Disadvantaged Students (ALN 93.342). There were no loan disbursements for the year ended December 31, 2022 and the outstanding loan balance of $160,133 at January 1, 2022 is considered current-year federal expenditures. This amount is reported in the Schedule. The outstanding loan balance at December 31, 2022 is $103,313.The School participates in the Federal Direct Student Loan Program (ALN 84.268) (which includes the Stafford and GradPlus Loan). During the year ended December 31, 2022, the School processed $18,976,607 in new loans. Since this program is administered by outside financial institutions, new loans made in the year ended December 31, 2022 relating to this program are considered current period federal expenditures, whereas the outstanding balances are not. The new loans made in the year ended December 31, 2022 are reported in the Schedule.

Title: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Payment Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal grant activity of the Icahn School of Medicine at Mount Sinai (the School) and is presented on the accrual basis of accounting. The information on the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance). Therefore, some amounts presented in the Schedule may differ from amounts presented in, or used in the preparation of, the consolidated financial statements of the School. For purposes of the Schedule, federal awards include any assistance provided by a federal agency directly or indirectly in the form of grants, contracts, cooperative agreements, loan and loan guarantees, or other non-cash assistance. In accordance with applicable requirements, certain programs may be presented in a fiscal period based on the program-specific guidance (see Note 4). Direct and indirect costs are charged to awards in accordance with cost principles contained in OMB Circular A-21 Cost Principles for Educational Institutions for awards not subject to the Uniform Guidance and 2 CFR 200.400 series for awards subject to the Uniform Guidance. Under these cost principles, certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Uniform Guidance provides for a 10% de minimis indirect cost rate election; however, the School did not make this election and uses a negotiated indirect cost rate. In accordance with the U.S. Department of Health and Human Services (HHS) requirements specific to, COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Payments, the amount presented on the accompanying Schedule for the year ended December 31, 2022 for Federal Assistance Listing No.(ALN) 93.498 relates to Provider Relief Fund (PRF) payments received from January 1, 2021 through December 31, 2021 used for PRF-eligible activity from the period January 1, 2020 through December 31, 2022. The amounts presented on the accompanying Schedule for the year ended December 31, 2022 reconcile to the PRF information previously reported to the Health Resources and Services Administration (HRSA) for PRF Reporting Periods 3 and 4 as follows:(See notes to SEFA for table)The lost revenues incurred by the School during the period of availability for PRF Reporting Period 3 (January 1, 2020 through June 30, 2022) and PRF Reporting Period 4 (January 1, 2020 through December 31, 2022) were in excess of the PRF distributions received from January 1, 2021 through December 31, 2021, therefore, the amounts presented in the table above and on the accompanying Schedule are limited to the amount of such distributions.

Finding Details

Finding 2022-002

Finding 2022-002 Procurement and Suspension and Debarment Identification of the Federal Program: Grantor: Department of Health and Human Services Program Name: Research and Development Cluster Assistance Listing No.: Various Criteria or Specific Requirement: Section 200.303 of the Uniform Guidance states the following regarding internal control: ?The non-Federal entity must: (a) 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. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).? Title 2, Subtitle A, Chapter II, Part 200, Subpart C 200.214 ? Suspension and debarment ? Non-Federal entities are subject to the non-procurement debarment and suspension regulations that restrict awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Condition: Management has an established procurement and suspension and debarment policy to monitor vendor suspension and debarment requirements. However, management did not have an effective control in place to evaluate suspension and debarment for all procurement actions. As a result, there were instances of procurement actions where the vendor was not subjected to suspension and debarment evaluation procedures. Cause: Certain vendors were not subject to the School?s established suspension and debarment control. Effect or Potential Effect: The lack of an effective control over suspension and debarment has the potential to result in noncompliance. Questioned Costs: None identified Context: In a sample of 40 vendors within the Research and Development procurement actions, 12 selections were not subjected to the School?s control to perform suspension and debarment evaluation. Recommendation: Management should enhance its controls to ensure that all procurement actions are subjected to an evaluation of suspension and debarment. Views of Responsible Officials: The Mount Sinai Health System has implemented a corrective action that includes a monthly reconciliation to ensure that all vendors are screened against various state and federal lists/registries checking for excluded, debarred and/or restricted vendors. The monthly process includes the generation of a file of all paid vendors which will be screened by Mount Sinai?s exclusion screening vendor OIG Compliance Now.

Finding 2022-002

Finding 2022-001

Finding 2022-001 Special Tests and Provisions Identification of the Federal Program: Grantor: Department of Education Program Name: Federal Direct Student Loans Assistance Listing No.: 84.268 Criteria or Specific Requirement: N7. Direct Loan Reconciliation ? Institutions must report all loan disbursements and submit required records to the Common Origination Disbursement system (COD) within 15 days of disbursement (OMB No. 1845-0021). Each month, COD provides institutions with a School Account Statement (SAS) data file which consists of a Cash Summary, Cash Detail, and (optional at the request of the institution) Loan Detail records. The institution is required to reconcile these files to the institution?s financial records. Section 200.303 of the Uniform Guidance states the following regarding internal control: ?The non-Federal entity must: (a) 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. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).? Condition: The School did not complete or maintain a record of the required monthly reconciliations during the year ended December 31, 2022. Cause: The School?s policies and control framework did not address the performance of the monthly reconciliations. Effect or Potential Effect: The lack of an effective control in place to complete these reconciliations could result in the misreporting of information in COD. The School does complete timely cash reconciliations, which mitigates the likelihood of questioned costs. Questioned Costs: None identified Context: In a sample of 4 monthly reconciliations, all were found to be noncompliant with the required procedures. Recommendation: Management should update its policies to establish procedures for completing the monthly reconciliation to COD. Management should establish adequate controls to review and approve the reconciliation on a monthly basis in accordance with the compliance requirements. Views of Responsible Officials: Management agrees with the finding described above. The School?s Office of Student Financial Services has implemented a combined monthly reconciliation and drawdown process that identifies and resolves discrepancies, as required by the U.S. Department of Education?s Direct Loan reconciliation guidelines under 34 CFR 685.300(b)(5). The process will be detailed in the School?s procedure manual and staff will be trained accordingly. With this new process in place, we will be compliant with the U.S. Department of Education regulations.

Finding 2022-002

Finding 2022-001

Finding 2022-002