FAC Explorer

Audit 382265

FY End
2025-06-30
Total Expended
$1.02B
Findings
4
Programs
185
Organization: Yale University (CT)
Year: 2025 Accepted: 2026-01-16
Auditor: PRICEWATERHOUSECOOPERS LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1169312 2025-001 Material Weakness Yes I
1169313 2025-001 Material Weakness Yes I
1169314 2025-001 Material Weakness Yes I
1169315 2025-001 Material Weakness Yes I

Programs

ALN Program Spent Major Findings
84.268 FEDERAL DIRECT STUDENT LOANS $76.22M Yes 0
84.063 Federal Pell Grant Program $10.24M Yes 0
47.076 Education and Human Resources $5.40M Yes 0
81.RD Department of Energy $3.43M Yes 0
19.U10 U.S Department of State $2.69M Yes 1
84.038 Federal Perkins Loan Program $2.68M Yes 0
98.RD Agency for International Development $2.47M Yes 0
93.989 International Research and Research Training $2.42M Yes 0
93.859 Biomedical Research and Research Training $2.33M Yes 0
93.384 Advanced Research Projects Agency for Health $2.00M Yes 0
93.855 Allergy and Infectious Diseases Research $1.94M Yes 0
84.033 Federal Work-Study Program $1.87M Yes 0
93.242 Mental Health Research Grants $1.82M Yes 0
84.007 Federal Supplemental Educational Opportunity Grants $1.50M Yes 0
93.317 Emerging Infections Programs $1.45M Yes 0
93.RD Department Of Health And Human Services $1.43M Yes 0
93.558 Temporary Assistance for Needy Families $1.22M Yes 0
93.840 Translation and Implementation Science Research for Heart, Lung, Blood Diseases, and Sleep Disorders $1.15M Yes 0
81.049 Office of Science Financial Assistance Program $1.00M Yes 0
93.914 HIV Emergency Relief Project Grants $967,772 Yes 0
93.879 Medical Library Assistance $846,682 Yes 0
93.172 Human Genome Research $807,252 Yes 0
93.969 PPHF Geriatric Education Centers $788,779 Yes 0
10.937 Partnerships for Climate-Smart Commodities $742,456 Yes 0
12.800 Air Force Defense Research Sciences Program $719,446 Yes 0
93.364 NURSING STUDENT LOANS $711,721 Yes 0
93.732 Mental and Behavioral Health Education and Training Grants $691,585 Yes 0
93.866 Aging Research $673,178 Yes 0
93.123 Health Professions Pre-graduate Scholarship Program for Indians $603,186 Yes 0
12.910 Research and Technology Development $573,616 Yes 1
93.110 Maternal and Child Health Federal Consolidated Programs $521,967 Yes 0
93.396 Cancer Biology Research $514,570 Yes 0
84.305 Social and Behavioral Context for Academic Learning $513,859 Yes 0
93.865 Child Health and Human Development Extramural Research $496,338 Yes 0
12.RD Department of Defense $484,384 Yes 0
93.847 Diabetes, Digestive, and Kidney Diseases Extramural Research $478,097 Yes 0
93.297 TEENAGE PREGNANCY PREVENTION PROGRAM $476,712 Yes 0
98.001 USAID FOREIGN ASSISTANCE FOR PROGRAMS OVERSEAS $467,885 Yes 0
10.309 Specialty Crop Research Initiative $465,118 Yes 0
93.350 National Center for Advancing Translational Sciences $462,695 Yes 0
93.838 Lung Diseases Research $461,761 Yes 0
12.300 Basic and Applied Scientific Research $455,501 Yes 0
93.853 Extramural Research Programs in the Neurosciences and Neurological Disorders $424,880 Yes 0
93.273 Alcohol Research Programs $418,069 Yes 0
12.750 Uniformed Services University Medical Research Projects $413,743 Yes 0
93.279 Drug Abuse and Addiction Research Programs $409,261 Yes 0
93.145 HIV-Related Training and Technical Assistance $401,438 Yes 0
12.431 Basic Scientific Research $373,928 Yes 0
93.393 Cancer Cause and Prevention Research $351,125 Yes 0
93.226 Research on Healthcare Costs, Quality and Outcomes $349,551 Yes 0
16.575 Crime Victim Assistance $340,034 Yes 0
10.250 Plant and Animal Disease, Pest Control, and Animal Care $325,119 Yes 0
93.837 Cardiovascular Diseases Research $317,045 Yes 0
93.838 Cardiovascular Diseases Research $315,685 Yes 0
43.001 Science $313,389 Yes 0
93.262 Occupational Safety and Health Program $311,011 Yes 0
93.307 Minority Health and Health Disparities Research $306,884 Yes 0
93.135 Centers for Research and Demonstration for Health Promotion and Disease Prevention $283,038 Yes 0
16.560 NATIONAL INSTITUTE OF JUSTICE RESEARCH, EVALUATION, AND DEVELOPMENT PROJECT GRANTS $282,673 Yes 0
84.015 National Resource Centers Program $278,900 Yes 0
93.233 National Center on Sleep Disorders Research $276,481 Yes 0
93.U07 Department Of Health And Human Services $266,071 Yes 0
47.084 Technology, Innovation and Partnerships $264,867 Yes 0
93.143 NIEHS Superfund Hazardous Substances_Basic Research and Education $250,697 Yes 0
12.420 Military Medical Research and Development $243,870 Yes 0
93.U06 Department Of Health And Human Services $234,583 Yes 0
47.041 Engineering Grants $232,270 Yes 0
47.049 Mathematical and Physical Sciences $219,897 Yes 0
93.394 Cancer Detection and Diagnosis Research $205,901 Yes 0
81.087 Renewable Energy Research and Development $205,106 Yes 0
93.310 Trans-NIH Research Support $203,649 Yes 0
98.U12 Agency for International Development $203,113 Yes 0
93.788 OPIOID STR $195,269 Yes 0
21.027 American Rescue Plan Act Funds $191,663 Yes 0
93.397 Cancer Centers Support Grants $191,615 Yes 0
93.967 CDC's Collaboration with Academia to Strengthen Public Health $191,148 Yes 0
93.354 COVID-19 PHEP Crisis Response $189,568 Yes 0
93.121 Oral Diseases and Disorders Research $188,389 Yes 0
93.940 HIV Prevention Activities_Health Department Based $187,650 Yes 0
66.RD Environmental Protection Agency $183,122 Yes 0
93.421 Strengthening Public Health Systems and Services through National Partnerships to Improve and Protect the Nation’s Health $181,768 Yes 0
14.906 Healthy Homes Technical Studies Grants $177,242 Yes 0
47.078 Polar Programs $165,293 Yes 0
93.077 Family Smoking Prevention and Tobacco Control Act Regulatory Research $164,013 Yes 0
84.423 Supporting Effective Educator Development Program $156,798 Yes 0
93.213 Research and Training in Complementary and Integrative Health $156,542 Yes 0
10.310 Agriculture and Food Research Initiative (AFRI) $155,494 Yes 0
93.879 MEDICAL LIBRARY ASSISTANCE $152,306 Yes 0
47.074 Biological Sciences $151,515 Yes 0
19.019 International Programs to Combat Human Trafficking $150,268 Yes 0
93.433 ACL National Institute on Disability, Independent Living, and Rehabilitation Research $147,522 Yes 0
66.509 Science To Achieve Results (STAR) Research Program $142,850 Yes 0
93.867 Vision Research $138,509 Yes 0
47.070 Computer and Information Science and Engineering $137,715 Yes 0
93.070 Environmental Public Health and Emergency Response $137,434 Yes 0
93.361 Nursing Research $137,266 Yes 0
43.RD National Aeronautics & Space Administration $128,984 Yes 0
93.286 Discovery and Applied Research for Technological Innovations to Improve Human Health $128,398 Yes 0
93.928 Special Projects of National Significance $126,480 Yes 0
93.516 Public Health Training Centers Program $125,950 Yes 0
93.846 Arthritis, Musculoskeletal and Skin Diseases Research $124,634 Yes 0
10.215 Sustainable Agriculture Research and Education $121,979 Yes 0
81.135 ADVANCED RESEARCH PROJECTS AGENCY - ENERGY $120,720 Yes 0
93.859 Allergy and Infectious Diseases Research $120,465 Yes 0
93.395 Cancer Treatment Research $119,423 Yes 0
93.U05 Department Of Health And Human Services $115,444 Yes 0
93.113 Environmental Health $113,993 Yes 0
93.U02 Department Of Health And Human Services $108,864 Yes 0
93.575 Child Care and Development Block Grant $102,013 Yes 0
19.U09 U.S Department of State $100,394 Yes 1
93.304 Racial and Ethnic Approaches to Community Health $96,949 Yes 0
47.047 Scientific Research Project Support $92,554 Yes 0
93.884 Grants for Primary Care Training and Enhancement $91,868 Yes 0
12.335 Navy Command, Control, Communications, Computers, Intelligence, Surveillance, and Reconnaissance $89,447 Yes 0
93.351 Research Infrastructure Programs $86,241 Yes 0
93.243 SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $85,748 Yes 0
93.313 NIH Office of Research on Women's Health $79,296 Yes 0
93.823 Ebola Support: Transmission and Prevention Control, Public Health Preparedness, Vaccine Development $78,427 Yes 0
47.079 Office of International Science and Engineering $75,239 Yes 0
93.153 Coordinated Services and Access to Research for Women, Infants, Children, and Youth $74,191 Yes 0
81.086 Conservation Research and Development $71,612 Yes 0
43.012 Space Technology $69,408 Yes 0
93.084 Prevention of Disease, Disability, and Death by Infectious Diseases $64,488 Yes 0
45.312 National Leadership Grants $63,221 Yes 0
98.001 USAID Foreign Assistance for Programs Overseas $59,584 Yes 0
93.989 INTERNATIONAL RESEARCH AND RESEARCH TRAINING $58,472 Yes 0
93.U04 Department Of Health And Human Services $54,535 Yes 0
47.075 Social, Behavioral, and Economic Sciences $53,071 Yes 0
93.421 STRENGTHENING PUBLIC HEALTH SYSTEMS AND SERVICES THROUGH NATIONAL PARTNERSHIPS TO IMPROVE AND PROTECT THE NATION’S HEALTH $51,847 Yes 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $51,208 Yes 0
93.600 Head Start $49,799 Yes 0
45.301 Museums for America $48,607 Yes 0
47.RD National Science of Foundation $48,132 Yes 0
93.136 Injury Prevention and Control Research and State and Community Based Programs $47,733 Yes 0
12.U13 Department of Defense $47,505 Yes 0
11.431 Climate and Atmospheric Research $45,638 Yes 0
84.425 American Rescue Plan Elementary and Secondary School Emergency Relief (ARP ESSER) Fund $44,217 Yes 0
47.050 Geosciences $40,383 Yes 0
47.083 Office of Integrative Activities $39,756 Yes 0
43.003 Exploration $38,031 Yes 0
16.026 OVW Research and Evaluation Program $37,013 Yes 0
93.647 Social Services Research and Demonstration $34,141 Yes 0
84.425 Education Stabilization Fund $34,120 Yes 0
10.707 Research Joint Venture and Cost Reimbursable Agreements $33,252 Yes 0
93.243 Substance Abuse and Mental Health Services_Projects of Regional and National Significance $32,688 Yes 0
93.U03 Department Of Health And Human Services $30,525 Yes 0
10.174 Acer Access Development Program $30,300 Yes 0
12.400 Military Construction, National Guard $28,545 Yes 0
10.RD Department of Agriculture $26,692 Yes 0
45.024 PROMOTION OF THE ARTS GRANTS TO ORGANIZATIONS AND INDIVIDUALS $26,667 Yes 0
93.839 Blood Diseases and Resources Research $25,228 Yes 0
19.801 Office of Global Women's Issues $25,000 Yes 0
93.088 Advancing System Improvements for Key Issues in Women's Health $23,653 Yes 0
81.117 ENERGY EFFICIENCY AND RENEWABLE ENERGY INFORMATION DISSEMINATION, OUTREACH, TRAINING AND TECHNICAL ANALYSIS/ASSISTANCE $23,268 Yes 0
84.022 Fulbright-Hays Doctoral Dissertation Research Abroad (DDRA) Fellowship Program $20,690 Yes 0
93.353 21st Century Cures Act - Beau Biden Cancer Moonshot $20,216 Yes 0
93.068 Chronic Diseases: Research, Control, and Prevention $18,276 Yes 0
15.U08 Department of Interior $17,633 Yes 0
15.805 Assistance to State Water Resources Research Institutes $17,536 Yes 0
45.169 PROMOTION OF THE HUMANITIES OFFICE OF DIGITAL HUMANITIES $16,991 Yes 0
93.669 Child Abuse and Neglect State Grants $16,712 Yes 0
15.808 U.S. GEOLOGICAL SURVEY RESEARCH AND DATA COLLECTION $16,289 Yes 0
10.001 Agricultural Research_Basic and Applied Research $16,192 Yes 0
93.127 Emergency Medical Services for Children $15,092 Yes 0
93.173 Research Related to Deafness and Communication Disorders $14,157 Yes 0
66.U11 Environmental Protection Agency $13,101 Yes 0
93.185 IMMUNIZATION RESEARCH, DEMONSTRATION, PUBLIC INFORMATION AND EDUCATION TRAINING AND CLINICAL SKILLS IMPROVEMENT PROJECTS $12,499 Yes 0
93.399 Cancer Control $12,373 Yes 0
93.080 Blood Disorder Program: Prevention, Surveillance, and Research $11,686 Yes 0
93.398 Cancer Research Manpower $10,596 Yes 0
10.674 Wood Utilization Assistance $10,485 Yes 0
10.U01 Department of Agriculture $9,809 Yes 0
93.117 Preventive Medicine and Public Health Residency Training Program, Integrative Medicine Program, and National Center for Integrative Primary Healthcare $9,341 Yes 0
66.604 Environmental Justice Small Grant Program $8,425 Yes 0
10.652 Forestry Research $8,109 Yes 0
93.103 Food and Drug Administration_Research $8,081 Yes 0
43.008 Education $7,300 Yes 0
93.247 Advanced Nursing Education Grant Program $5,360 Yes 0
93.424 NON-ACA/PPHF Building Capacity of the Public Health System to Improve Population Health through National Nonprofit Organizations $5,246 Yes 0
93.342 HEALTH PROFESSIONS STUDENT LOANS, INCLUDING PRIMARY CARE LOANS AND LOANS FOR DISADVANTAGED STUDENTS $3,158 Yes 0
93.268 Immunization Cooperative Agreements $2,664 Yes 0
66.312 Environmental Justice Government-to-Government (EJG2G) Program $2,509 Yes 0
93.665 Emergency Grants to Address Mental and Substance Use Disorders During COVID-19 $2,411 Yes 0
45.161 PROMOTION OF THE HUMANITIES RESEARCH $164 Yes 0
19.RD U.S Department of State $-31,193 Yes 0

Contacts

Name Title Type
FL6GV84CKN57 Pamela Caudill Auditee
2037853012 Karen Pfeil Auditor
No contacts on file

Notes to SEFA

Basis of Presentation The Schedule of Expenditures of Federal Awards is a statement, prepared on the accrual basis of accounting, of Federal expenditures related to the current reporting period. It does not purport to present the results of operations or the net income or loss for the period as would a statement of activities or a statement of revenues and expenditures. Federal expenditures for direct and indirect costs are recognized using the cost principles contained in 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Under these cost principles, certain types of expenditures are not allowable or are limited as to reimbursement. Facilities and Administrative Rates Expenditures include a portion of costs associated with general University activities (facilities and administrative) which are allocated to federal awards under negotiated formulas commonly referred to as facilities and administrative rates. The University applies its predetermined approved facilities and administrative rate when charging indirect costs to federal awards rather than the 10% or 15%, as applicable, de minimis cost rate as described in Section 200.414 of the Uniform Guidance. Full Federal Assistance Listing numbers and pass-through numbers are included when available.
The following schedule presents outstanding loan balances for federal student loan programs and federally guaranteed loan programs. These programs are administered directly by the University and balances and transactions relating to these programs are included in the University’s consolidated financial statements. Loans outstanding at the beginning of the year, loans made during the year, and the administrative cost allowance (if applicable) are included in the federal expenditures presented in the Schedule of Expenditures of Federal Awards. The principal balance of loans outstanding at June 30, 2025 consists of: Federal Assistance Listing Numbers Year End Loan Balance Perkins 84.038 $ 1,826,833 Health Professions Student Loans (HPSL) 93.342 3,158 Nursing Student Loan (NSL) 93.364 1,856,582 Loans for Disadvantaged Students (LDS) 93.342 756,066 $ 4,442,639

Finding Details

Finding 2025-001
2025-001 –Procurement, Suspension and Debarment Cluster / Program: Research & Development (R&D) / ALN 19.UO9, 19.U10: The MITRE Corporation – U.S. Department of State Grantor: - Defense Advanced Research Projects Agency (DARPA) / DoD, National Science Foundation (NSF) / U.S. Department of State Award Name: EE Tang MPI PennST DARPA Monolithic GaN, Social Networks and Migration in Nepal / Conflict Observatory – Sudan, Conflict Observatory – Ukraine Award Number: AWD0011529, AWD0007921 / AWD0011946, AWD0010905 Award Year: FY2025 Assistance Listing Numbers: 12.910, 47.075 / 19.U09, 19.U10 Assistance Listing Titles: Research and Technology Development, Social, Behavioral, and Economic Sciences / U.S Department of State Pass-Through Entities: N/A / Pennsylvania State University Criteria Per 2 CFR 200.214, when entering into a covered transaction with an entity, the auditee must have established procedures to verify that the entity is not suspended, debarred or otherwise excluded from participating in the transaction. Condition We selected a sample of 25 transactions within the R&D cluster and 5 transactions within ALN 19.U09, 19.U10 and noted two selections within R&D cluster and one selection within ALN 19.U09, 19.U10 where debarment checks were not performed prior to entering into the transaction. Cause Due to the manual nature of the debarment checks, there was an oversight and the vendors were not screened at the time of set up due to human error. Effect New vendors are not consistently checked for suspension and debarment prior to the University entering into a transaction with the vendors as required by the regulation stated above. Questioned Costs None noted. Repeat Finding in the Prior Year No Recommendation PwC recommends additional training for employees responsible for suspension and debarment checks to ensure established procedures are followed when entering into a covered transaction with an entity. Additionally, we recommend considering an automated process where when a new vendor is entered into the system, a debarment check is automatically initiated.