FAC Explorer

Audit 313369

FY End
2022-06-30
Total Expended
$904.07M
Findings
2
Programs
180
Organization: Yale University (CT)
Year: 2022 Accepted: 2023-01-12
Auditor: Pricewaterhousecoopers LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
451352 2022-001 - - L
1027794 2022-001 - - L

Programs

ALN Program Spent Major Findings
84.268 Federal Direct Student Loan $82.39M - 0
93.498 Provider Relief Funds $77.70M Yes 0
84.063 Federal Pell Grant Program $6.20M - 0
81.RD Department of Energy $4.82M Yes 0
93.077 Family Smoking Prevention and Tobacco Control Act Regulatory Research $4.51M Yes 0
93.283 Centers for Disease Control and Prevention_investigations and Technical Assistance $2.10M Yes 0
84.033 Federal Work-Study Program $1.79M - 0
84.007 Federal Supplemental Educational Opportunity Grants $1.48M - 0
98.RD Agency for International Development $1.48M Yes 0
93.914 Hiv Emergency Relief Project Grants $1.37M - 0
93.928 Special Projects of National Significance $1.22M Yes 0
47.041 Engineering Grants $1.13M Yes 0
66.509 Science to Achieve Results (star) Research Program $1.11M Yes 0
19.703 Criminal Justice Systems $1.01M Yes 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $969,281 - 0
93.969 Pphf Geriatric Education Centers $791,072 - 0
93.839 Blood Diseases and Resources Research $774,941 Yes 0
93.279 Drug Abuse and Addiction Research Programs $726,284 Yes 0
12.RD Department of Defense $712,779 Yes 0
93.855 Allergy and Infectious Diseases Research $679,630 Yes 0
93.266 Health Systems Strengthening and Hiv/aids Prevention, Care and Treatment Under the President's Emergency Plan for Aids Relief $677,128 - 0
93.396 Cancer Biology Research $655,039 Yes 0
93.242 Mental Health Research Grants $654,044 Yes 0
93.866 Aging Research $620,764 Yes 0
93.865 Child Health and Human Development Extramural Research $567,347 Yes 0
93.732 Mental and Behavioral Health Education and Training Grants $555,249 - 0
93.213 Research and Training in Complementary and Integrative Health $529,829 Yes 0
93.847 Diabetes, Digestive, and Kidney Diseases Extramural Research $516,360 Yes 0
93.837 Cardiovascular Diseases Research $496,817 Yes 0
84.425E Heerf II Student Grants $493,294 - 0
93.RD Department of Health and Human Services $488,649 Yes 0
93.136 Injury Prevention and Control Research and State and Community Based Programs $485,672 - 0
16.560 National Institute of Justice Research, Evaluation, and Development Project Grants $482,969 Yes 0
10.309 Specialty Crop Research Initiative $479,363 Yes 0
84.305 Social and Behavioral Context for Academic Learning $451,459 Yes 0
93.884 Grants for Primary Care Training and Enhancement $434,316 - 0
93.145 Hiv-Related Training and Technical Assistance $392,196 Yes 0
81.049 Office of Science Financial Assistance Program $377,090 Yes 0
93.127 Emergency Medical Services for Children $365,290 Yes 0
93.273 Alcohol Research Programs $365,269 Yes 0
12.431 Basic Scientific Research $359,698 Yes 0
16.575 Crime Victim Assistance $352,456 - 0
93.350 National Center for Advancing Translational Sciences $348,191 Yes 0
93.859 Biomedical Research and Research Training $347,763 Yes 0
12.800 Air Force Defense Research Sciences Program $330,051 Yes 0
84.015A National Resource Centers Program $311,220 - 0
93.172 Human Genome Research $310,896 Yes 0
12.750 Uniformed Services University Medical Research Projects $306,466 Yes 0
98.001 Usaid Foreign Assistance for Programs Overseas $306,067 Yes 0
12.300 Basic and Applied Scientific Research $305,773 Yes 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $282,686 Yes 0
47.070 Computer and Information Science and Engineering $271,414 Yes 0
93.393 Cancer Cause and Prevention Research $271,114 Yes 0
84.015B National Resource Centers Program $270,618 - 0
47.049 Mathematical and Physical Sciences $270,116 Yes 0
93.084 Prevention of Disease, Disability, and Death by Infectious Diseases $259,495 Yes 0
93.846 Arthritis, Musculoskeletal and Skin Diseases Research $255,467 Yes 0
93.GSA_MIGRATION Family Smoking Prevention and Tobacco Control Act Regulatory Research $250,355 Yes 0
97.077 Homeland Security Research, Development, Testing, Evaluation, and Demonstration of Technologies Related to Nuclear Threat Detection $241,092 Yes 0
93.853 Extramural Research Programs in the Neurosciences and Neurological Disorders $230,577 Yes 0
98.U13 Agency for International Development $221,308 - 0
93.989 International Research and Research Training $219,813 Yes 0
93.286 Discovery and Applied Research for Technological Innovations to Improve Human Health $213,306 Yes 0
93.395 Cancer Treatment Research $198,009 Yes 0
43.001 Science $182,955 Yes 0
12.630 Basic, Applied, and Advanced Research in Science and Engineering $175,942 Yes 0
93.838 Lung Diseases Research $173,368 Yes 0
12.420 Military Medical Research and Development $173,226 Yes 0
93.840 Translation and Implementation Science Research for Heart, Lung, Blood Diseases, and Sleep Disorders $169,418 Yes 0
93.U11 Department of Health and Human Services $167,705 - 0
43.012 Space Technology $167,110 Yes 0
93.788 Opioid Str $166,891 - 0
93.262 Occupational Safety and Health Program $163,584 - 0
84.425F Heerf II Institutional Grants $162,915 - 1
93.867 Vision Research $162,740 Yes 0
93.738 Pphf: Racial and Ethnic Approaches to Community Health Program Financed Solely by Public Prevention and Health Funds $161,395 - 0
93.U10 Department of Health and Human Services $159,724 - 0
93.310 Trans-Nih Research Support $157,924 Yes 0
47.078 Polar Programs $153,056 Yes 0
93.665 Emergency Grants to Address Mental and Substance Use Disorders During Covid-19-19 $147,714 Yes 0
93.488 National Harm Reduction Technical Assistance and Syringe Services Program (ssp) Monitoring and Evaluation Funding Opportunity (b) $146,949 - 0
47.083 Office of Integrative Activities $145,311 Yes 0
93.433 Acl National Institute on Disability, Independent Living, and Rehabilitation Research $133,799 Yes 0
93.364 Nursing Student Loans $132,700 - 0
93.361 Nursing Research $131,931 Yes 0
93.110 Maternal and Child Health Federal Consolidated Programs $131,069 - 0
12.910 Research and Technology Development $128,482 Yes 0
93.516 Public Health Training Centers Program $123,498 - 0
43.007 Space Operations $123,422 Yes 0
81.135 Advanced Research Projects Agency - Energy $119,711 Yes 0
93.U09 Department of Health and Human Services $118,670 - 0
11.431 Climate and Atmospheric Research $114,291 Yes 0
93.307 Minority Health and Health Disparities Research $113,178 Yes 0
10.310 Agriculture and Food Research Initiative (afri) $109,338 Yes 0
47.RD National Science of Foundation $109,173 Yes 0
93.143 Niehs Superfund Hazardous Substances_basic Research and Education $108,166 Yes 0
93.241 State Rural Hospital Flexibility Program $105,157 Yes 0
93.185 Immunization Research, Demonstration, Public Information and Education_training and Clinical Skills Improvement Projects $101,152 Yes 0
10.174 Acer Access Development Program $98,352 - 0
93.103 Food and Drug Administration_research $97,127 Yes 0
93.138 Protection and Advocacy for Individuals with Mental Illness $96,298 - 0
43.RD National Aeronautics & Space Administration $93,924 Yes 0
93.353 21st Century Cures Act - Beau Biden Cancer Moonshot $93,372 Yes 0
93.121 Oral Diseases and Disorders Research $92,034 Yes 0
93.397 Cancer Centers Support Grants $89,226 Yes 0
93.243 Hill Health Center $88,877 Yes 0
93.173 Research Related to Deafness and Communication Disorders $87,042 Yes 0
93.940 Hiv Prevention Activities_health Department Based $85,757 - 0
10.164 Wholesale Farmers and Alternative Market Development $84,954 - 0
93.226 Research on Healthcare Costs, Quality and Outcomes $83,609 Yes 0
45.149 Promotion of the Humanities_division of Preservation and Access $78,929 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $76,976 - 0
93.U08 Department of Health and Human Services $76,452 - 0
10.001 Agricultural Research_basic and Applied Research $75,222 Yes 0
93.926 Healthy Start Initiative $70,770 - 0
93.113 Environmental Health $67,912 Yes 0
19.GSA_MIGRATION Public Diplomacy Programs $65,894 - 0
66.511 Office of Research and Development Consolidated Research/training/fellowships $65,128 Yes 0
45.313 Laura Bush 21st Century Librarian Program $64,656 - 0
93.394 Cancer Detection and Diagnosis Research $64,581 Yes 0
93.351 Research Infrastructure Programs $58,115 Yes 0
93.GSA_MIGRATION Prevention of Disease, Disability, and Death by Infectious Diseases $54,762 - 0
81.087 Renewable Energy Research and Development $53,582 Yes 0
93.240 State Capacity Building $52,840 - 0
66.RD Environmental Protection Agency $51,676 Yes 0
93.879 Medical Library Assistance $51,484 Yes 0
84.305A Social and Behavioral Context for Academic Learning $42,287 - 0
47.074 Biological Sciences $42,019 Yes 0
93.399 Cancer Control $41,630 Yes 0
93.247 Advanced Nursing Education Grant Program $40,586 - 0
14.906 Healthy Homes Technical Studies Grants $40,361 Yes 0
19.040 Public Diplomacy Programs $40,030 Yes 0
93.358 Advanced Education Nursing Traineeships $39,735 - 0
93.826 Closing the Gap Between Standards Development and Implementation $38,500 Yes 0
47.075 Social, Behavioral, and Economic Sciences $38,079 Yes 0
47.050 Geosciences $36,181 Yes 0
98.U15 Agency for International Development $36,050 - 0
10.RD Department of Agriculture $34,656 Yes 0
15.506 Water Desalination Research and Development $29,670 Yes 0
93.U07 Department of Health and Human Services $28,105 - 0
93.321 Dietary Supplement Research Program $27,702 Yes 0
93.U06 Department of Health and Human Services $27,129 - 0
45.169 Promotion of the Humanities_office of Digital Humanities $23,703 - 0
11.417 Sea Grant Support $23,195 Yes 0
19.U12 U.s Department of State $22,908 - 0
20.RD Department of Transportation $21,488 Yes 0
98.U14 Agency for International Development $20,669 - 0
10.250 Agricultural and Rural Economic Research, Cooperative Agreements and Collaborations $19,144 Yes 0
96.007 Social Security_research and Demonstration $17,397 Yes 0
84.022A Fulbright-Hays Doctoral Dissertation Research Abroad (ddra) Fellowship Program $17,185 - 0
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nation?s Health $16,152 - 0
93.391 Nursing Research $14,313 - 0
93.398 Cancer Research Manpower $13,924 Yes 0
93.GSA_MIGRATION Blood Disorder Program: Prevention, Surveillance, and Research $13,728 Yes 0
93.958 Block Grants for Community Mental Health Services $11,155 - 0
16.GSA_MIGRATION Ovw Research and Evaluation Program $11,079 Yes 0
93.117 Preventive Medicine and Public Health Residency Training Program, Integrative Medicine Program, and National Center for Integrative Primary Healthcare $9,322 - 0
81.119 State Energy Program Special Projects $9,001 Yes 0
81.086 Conservation Research and Development $8,380 Yes 0
47.079 Office of International Science and Engineering $8,372 Yes 0
43.008 Education $7,300 Yes 0
64.RD Department of Veterans' Affairs $7,170 Yes 0
47.076 Education and Human Resources $6,989 Yes 0
66.437 Long Island Sound Program $6,845 - 0
66.516 P3 Award: National Student Design Competition for Sustainability $6,372 Yes 0
45.301 Museums for America $5,524 - 0
93.RD Aging Research $4,881 Yes 0
14.218 Community Development Block Grants/entitlement Grants $4,041 - 0
93.342 Health Professions Student Loans, Including Primary Care Loans/loans for Disadvantaged Students $3,158 - 0
93.U05 Department of Health and Human Services $2,340 - 0
93.233 National Center on Sleep Disorders Research $2,000 Yes 0
10.215 Sustainable Agriculture Research and Education $1,913 - 0
93.562 Assistance Payments - Research $1,575 Yes 0
93.U04 Department of Health and Human Services $1,350 - 0
93.U03 Department of Health and Human Services $466 - 0
93.U02 Department of Health and Human Services $101 - 0
14.235 Supportive Housing Program $78 - 0
84.038 Federal Perkins Loan Program $0 - 0
93.U01 Department of Health and Human Services $-1,955 - 0
93.135 Centers for Research and Demonstration for Health Promotion and Disease Prevention $-10,863 Yes 0

Contacts

Name Title Type
FL6GV84CKN57 Pamela Caudill Auditee
2037853012 Christopher Cox Auditor
No contacts on file

Notes to SEFA

Title: Student Loan Programs Accounting Policies: The Schedule of Expenditures of Federal Awards is a statement, prepared on the accrual basis ofaccounting, of Federal expenditures related to the current reporting period. It does not purport topresent the results of operations or the net income or loss for the period as would a statement ofactivities or a statement of revenues and expenditures.Federal expenditures for direct and indirect costs are recognized using the cost principlescontained in 2 CFR Part 220, Cost Principles for Educational Institutions except for awardsreceived after December 26, 2014 which are subject to 2 CFR Part 200, Uniform AdministrativeRequirements, Cost Principles, and Audit Requirements for Federal Awards. Under these costprinciples, certain types of expenditures are not allowable or are limited as to reimbursement.Full Federal Assistance Listing numbers and pass-through numbers are included when available. De Minimis Rate Used: N Rate Explanation: Expenditures include a portion of costs associated with general University activities (facilities andadministrative) which are allocated to federal awards under negotiated formulas commonly referredto as facilities and administrative rates. The University applies its predetermined approved facilitiesand administrative rate when charging indirect costs to federal awards rather than the 10% deminimis cost rate as described in Section 200.414 of the Uniform Guidance. The following schedule presents outstanding loan balances for federal student loan programs andfederally guaranteed loan programs. These programs are administered directly by the Universityand balances and transactions relating to these programs are included in the Universitysconsolidated financial statements. Loans outstanding at the beginning of the year, loans madeduring the year, and the administrative cost allowance (if applicable) are included in the federalexpenditures presented in the Schedule of Expenditures of Federal Awards. The principal balanceof loans outstanding at June 30, 2022 consists of:Perkins 84.038 $7,327,200, Primary Care Loan (PCL) and Health Professions Student Loans (HPSL) 93.342 $84,370, Nursing Student Loan (NSL) 93.364 $1,608,582, Loans for Disadvantaged Students (LDS) 93.342 $1,111,015. Total Loans outstanding were $10,131,167
Title: Department of Health and Human Services (HHS) Coronavirus Aid Relief and Ec Accounting Policies: The Schedule of Expenditures of Federal Awards is a statement, prepared on the accrual basis ofaccounting, of Federal expenditures related to the current reporting period. It does not purport topresent the results of operations or the net income or loss for the period as would a statement ofactivities or a statement of revenues and expenditures.Federal expenditures for direct and indirect costs are recognized using the cost principlescontained in 2 CFR Part 220, Cost Principles for Educational Institutions except for awardsreceived after December 26, 2014 which are subject to 2 CFR Part 200, Uniform AdministrativeRequirements, Cost Principles, and Audit Requirements for Federal Awards. Under these costprinciples, certain types of expenditures are not allowable or are limited as to reimbursement.Full Federal Assistance Listing numbers and pass-through numbers are included when available. De Minimis Rate Used: N Rate Explanation: Expenditures include a portion of costs associated with general University activities (facilities andadministrative) which are allocated to federal awards under negotiated formulas commonly referredto as facilities and administrative rates. The University applies its predetermined approved facilitiesand administrative rate when charging indirect costs to federal awards rather than the 10% deminimis cost rate as described in Section 200.414 of the Uniform Guidance. The Schedule includes grant activity related to the Department of Health and Human Services(HHS) Coronavirus Aid Relief and Economic Security (CARES) Act Assistance Listing Number93.498. As required based on guidance in the 2022 OMB Compliance Supplement, the Schedule includes all Period 3 funds received between January 1, 2021 and June 30, 2021 and expended byJune 30, 2021 as reported to the Health Resources and Services Administration (HRSA) Agencyvia the Provider Relief Fund Reporting Portal. The Schedule thus includes $2,824,681.36 of directexpenditures and $74,871,550.30 of lost revenue.

Finding Details

Finding 2022-001
Finding No. 2022-001 ? ReportingAward InformationGrantor: Department of EducationAward Name: HEERF II Institutional GrantsAward Year: 4/19/2021 ? 4/18/2022Federal Assistance Listing Number: 84.425F, HEERF II Institutional GrantsPass Through Number: Not applicableCriteriaQuarterly Public Reporting for (a)(l) Institutional Portion, (a)(2), and (a)(3) funds (Assistance Listings84.425F, 84.425J, 84.425K, 84.425L, 84.425M, 84.425N, 84.425S, as applicable)The CARES, CRRSAA, and ARP institutional quarterly portion reporting requirements involve publiclyposting completed forms on the institution's website.The forms must be conspicuously posted on the institution's primary website on the same page thereports of the IHE's activities as to the emergency financial aid grants to students (Student Aid Portion)are posted.A new, separate form must be posted covering aggregate amounts spent for HEERF I, HEERF II, andHEERF III funds each quarterly reporting period (September 30, December 31, March 31, June 30),concluding after an institution has expended and liquidated all (a)(l) Institutional Portion, (a)(2), and (a)(3)funds and checks the "final report" box. IHEs must post this quarterly report form no later than 10 daysafter the end of each calendar quarter (October 10, January 10, April 10, July 10) apart from the firstreport, which was due October 30, 2020, and the report covering the first quarter of 2021, which is dueJuly 10, 2021.ConditionYale expended both institutional and student funds received under the Higher Education EmergencyRelief Fund in the form of student grants. Yale reported its institutional expenditures in conjunction withits student expenditures. However, the regulations require a separate report for student and institutionalexpenditures. As a result of the combined reporting, Yale did not publicly post the institutional quarterlypublic report for the quarter ending June 30, 2021 that was due no later than July 10, 2021.Questioned CostsNo questioned costs as the finding is related to a reporting matter.CauseIt was an oversight on management?s behalf regarding the required institutional filing. Managementbelieved that the University complied with its reporting obligation by reporting all of the student grantexpenditures within the required student reports. The University should have publicly posted therequired institutional report and noted that all funds were given to students through grants. EffectThe University did not comply with the requirement to submit the institutional report within 10 days afterJune 30, 2021. Management has subsequently filed the required institutional report.RecommendationWe recommend the University continue to monitor the required reporting requirements related to COVIDrelated funding. As periodic updates are made to the reporting requirements, management shouldensure processes are enhanced to allow for complete and timely filing of all required reports.
Finding 2022-001
Finding No. 2022-001 ? ReportingAward InformationGrantor: Department of EducationAward Name: HEERF II Institutional GrantsAward Year: 4/19/2021 ? 4/18/2022Federal Assistance Listing Number: 84.425F, HEERF II Institutional GrantsPass Through Number: Not applicableCriteriaQuarterly Public Reporting for (a)(l) Institutional Portion, (a)(2), and (a)(3) funds (Assistance Listings84.425F, 84.425J, 84.425K, 84.425L, 84.425M, 84.425N, 84.425S, as applicable)The CARES, CRRSAA, and ARP institutional quarterly portion reporting requirements involve publiclyposting completed forms on the institution's website.The forms must be conspicuously posted on the institution's primary website on the same page thereports of the IHE's activities as to the emergency financial aid grants to students (Student Aid Portion)are posted.A new, separate form must be posted covering aggregate amounts spent for HEERF I, HEERF II, andHEERF III funds each quarterly reporting period (September 30, December 31, March 31, June 30),concluding after an institution has expended and liquidated all (a)(l) Institutional Portion, (a)(2), and (a)(3)funds and checks the "final report" box. IHEs must post this quarterly report form no later than 10 daysafter the end of each calendar quarter (October 10, January 10, April 10, July 10) apart from the firstreport, which was due October 30, 2020, and the report covering the first quarter of 2021, which is dueJuly 10, 2021.ConditionYale expended both institutional and student funds received under the Higher Education EmergencyRelief Fund in the form of student grants. Yale reported its institutional expenditures in conjunction withits student expenditures. However, the regulations require a separate report for student and institutionalexpenditures. As a result of the combined reporting, Yale did not publicly post the institutional quarterlypublic report for the quarter ending June 30, 2021 that was due no later than July 10, 2021.Questioned CostsNo questioned costs as the finding is related to a reporting matter.CauseIt was an oversight on management?s behalf regarding the required institutional filing. Managementbelieved that the University complied with its reporting obligation by reporting all of the student grantexpenditures within the required student reports. The University should have publicly posted therequired institutional report and noted that all funds were given to students through grants. EffectThe University did not comply with the requirement to submit the institutional report within 10 days afterJune 30, 2021. Management has subsequently filed the required institutional report.RecommendationWe recommend the University continue to monitor the required reporting requirements related to COVIDrelated funding. As periodic updates are made to the reporting requirements, management shouldensure processes are enhanced to allow for complete and timely filing of all required reports.