Audit 391411

FY End

2025-06-30

Total Expended

$648.72M

Findings

1009

Programs

164

Organization: Case Western Reserve University (OH)

Year: 2025 Accepted: 2026-03-11

Auditor: PRICEWATERHOUSECOOPERS LLP

Organization Exclusion Status:

Checking exclusion status...

Findings

ID	Ref	Severity	Repeat	Requirement
1177976	2025-001	Material Weakness	Yes	C
1177977	2025-001	Material Weakness	Yes	C
1177978	2025-001	Material Weakness	Yes	C
1177979	2025-001	Material Weakness	Yes	C
1177980	2025-001	Material Weakness	Yes	C
1177981	2025-001	Material Weakness	Yes	C
1177982	2025-001	Material Weakness	Yes	C
1177983	2025-001	Material Weakness	Yes	C
1177984	2025-001	Material Weakness	Yes	C
1177985	2025-001	Material Weakness	Yes	C
1177986	2025-001	Material Weakness	Yes	C
1177987	2025-001	Material Weakness	Yes	C
1177988	2025-001	Material Weakness	Yes	C
1177989	2025-001	Material Weakness	Yes	C
1177990	2025-001	Material Weakness	Yes	C
1177991	2025-001	Material Weakness	Yes	C
1177992	2025-001	Material Weakness	Yes	C
1177993	2025-001	Material Weakness	Yes	C
1177994	2025-001	Material Weakness	Yes	C
1177995	2025-001	Material Weakness	Yes	C
1177996	2025-001	Material Weakness	Yes	C
1177997	2025-001	Material Weakness	Yes	C
1177998	2025-001	Material Weakness	Yes	C
1177999	2025-001	Material Weakness	Yes	C
1178000	2025-001	Material Weakness	Yes	C
1178001	2025-001	Material Weakness	Yes	C
1178002	2025-001	Material Weakness	Yes	C
1178003	2025-001	Material Weakness	Yes	C
1178004	2025-001	Material Weakness	Yes	C
1178005	2025-001	Material Weakness	Yes	C
1178006	2025-001	Material Weakness	Yes	C
1178007	2025-001	Material Weakness	Yes	C
1178008	2025-001	Material Weakness	Yes	C
1178009	2025-001	Material Weakness	Yes	C
1178010	2025-001	Material Weakness	Yes	C
1178011	2025-001	Material Weakness	Yes	C
1178012	2025-001	Material Weakness	Yes	C
1178013	2025-001	Material Weakness	Yes	C
1178014	2025-001	Material Weakness	Yes	C
1178015	2025-001	Material Weakness	Yes	C
1178016	2025-001	Material Weakness	Yes	C
1178017	2025-001	Material Weakness	Yes	C
1178018	2025-001	Material Weakness	Yes	C
1178019	2025-001	Material Weakness	Yes	C
1178020	2025-001	Material Weakness	Yes	C
1178021	2025-001	Material Weakness	Yes	C
1178022	2025-001	Material Weakness	Yes	C
1178023	2025-001	Material Weakness	Yes	C
1178024	2025-001	Material Weakness	Yes	C
1178025	2025-001	Material Weakness	Yes	C
1178026	2025-001	Material Weakness	Yes	C
1178027	2025-001	Material Weakness	Yes	C
1178028	2025-001	Material Weakness	Yes	C
1178029	2025-001	Material Weakness	Yes	C
1178030	2025-001	Material Weakness	Yes	C
1178031	2025-001	Material Weakness	Yes	C
1178032	2025-001	Material Weakness	Yes	C
1178033	2025-001	Material Weakness	Yes	C
1178034	2025-001	Material Weakness	Yes	C
1178035	2025-001	Material Weakness	Yes	C
1178036	2025-001	Material Weakness	Yes	C
1178037	2025-001	Material Weakness	Yes	C
1178038	2025-001	Material Weakness	Yes	C
1178039	2025-001	Material Weakness	Yes	C
1178040	2025-001	Material Weakness	Yes	C
1178041	2025-001	Material Weakness	Yes	C
1178042	2025-001	Material Weakness	Yes	C
1178043	2025-001	Material Weakness	Yes	C
1178044	2025-001	Material Weakness	Yes	C
1178045	2025-001	Material Weakness	Yes	C
1178046	2025-001	Material Weakness	Yes	C
1178047	2025-001	Material Weakness	Yes	C
1178048	2025-001	Material Weakness	Yes	C
1178049	2025-001	Material Weakness	Yes	C
1178050	2025-001	Material Weakness	Yes	C
1178051	2025-001	Material Weakness	Yes	C
1178052	2025-001	Material Weakness	Yes	C
1178053	2025-001	Material Weakness	Yes	C
1178054	2025-001	Material Weakness	Yes	C
1178055	2025-001	Material Weakness	Yes	C
1178056	2025-001	Material Weakness	Yes	C
1178057	2025-001	Material Weakness	Yes	C
1178058	2025-001	Material Weakness	Yes	C
1178059	2025-001	Material Weakness	Yes	C
1178060	2025-001	Material Weakness	Yes	C
1178061	2025-001	Material Weakness	Yes	C
1178062	2025-001	Material Weakness	Yes	C
1178063	2025-001	Material Weakness	Yes	C
1178064	2025-001	Material Weakness	Yes	C
1178065	2025-001	Material Weakness	Yes	C
1178066	2025-001	Material Weakness	Yes	C
1178067	2025-001	Material Weakness	Yes	C
1178068	2025-001	Material Weakness	Yes	C
1178069	2025-001	Material Weakness	Yes	C
1178070	2025-001	Material Weakness	Yes	C
1178071	2025-001	Material Weakness	Yes	C
1178072	2025-001	Material Weakness	Yes	C
1178073	2025-001	Material Weakness	Yes	C
1178074	2025-001	Material Weakness	Yes	C
1178075	2025-001	Material Weakness	Yes	C
1178076	2025-001	Material Weakness	Yes	C
1178077	2025-001	Material Weakness	Yes	C
1178078	2025-001	Material Weakness	Yes	C
1178079	2025-001	Material Weakness	Yes	C
1178080	2025-001	Material Weakness	Yes	C
1178081	2025-001	Material Weakness	Yes	C
1178082	2025-001	Material Weakness	Yes	C
1178083	2025-001	Material Weakness	Yes	C
1178084	2025-001	Material Weakness	Yes	C
1178085	2025-001	Material Weakness	Yes	C
1178086	2025-001	Material Weakness	Yes	C
1178087	2025-001	Material Weakness	Yes	C
1178088	2025-001	Material Weakness	Yes	C
1178089	2025-001	Material Weakness	Yes	C
1178090	2025-001	Material Weakness	Yes	C
1178091	2025-001	Material Weakness	Yes	C
1178092	2025-001	Material Weakness	Yes	C
1178093	2025-001	Material Weakness	Yes	C
1178094	2025-001	Material Weakness	Yes	C
1178095	2025-001	Material Weakness	Yes	C
1178096	2025-001	Material Weakness	Yes	C
1178097	2025-001	Material Weakness	Yes	C
1178098	2025-001	Material Weakness	Yes	C
1178099	2025-001	Material Weakness	Yes	C
1178100	2025-001	Material Weakness	Yes	C
1178101	2025-001	Material Weakness	Yes	C
1178102	2025-001	Material Weakness	Yes	C
1178103	2025-001	Material Weakness	Yes	C
1178104	2025-001	Material Weakness	Yes	C
1178105	2025-001	Material Weakness	Yes	C
1178106	2025-001	Material Weakness	Yes	C
1178107	2025-001	Material Weakness	Yes	C
1178108	2025-001	Material Weakness	Yes	C
1178109	2025-001	Material Weakness	Yes	C
1178110	2025-001	Material Weakness	Yes	C
1178111	2025-001	Material Weakness	Yes	C
1178112	2025-001	Material Weakness	Yes	C
1178113	2025-001	Material Weakness	Yes	C
1178114	2025-001	Material Weakness	Yes	C
1178115	2025-001	Material Weakness	Yes	C
1178116	2025-001	Material Weakness	Yes	C
1178117	2025-001	Material Weakness	Yes	C
1178118	2025-001	Material Weakness	Yes	C
1178119	2025-001	Material Weakness	Yes	C
1178120	2025-001	Material Weakness	Yes	C
1178121	2025-001	Material Weakness	Yes	C
1178122	2025-001	Material Weakness	Yes	C
1178123	2025-001	Material Weakness	Yes	C
1178124	2025-001	Material Weakness	Yes	C
1178125	2025-001	Material Weakness	Yes	C
1178126	2025-001	Material Weakness	Yes	C
1178127	2025-001	Material Weakness	Yes	C
1178128	2025-001	Material Weakness	Yes	C
1178129	2025-001	Material Weakness	Yes	C
1178130	2025-001	Material Weakness	Yes	C
1178131	2025-001	Material Weakness	Yes	C
1178132	2025-001	Material Weakness	Yes	C
1178133	2025-001	Material Weakness	Yes	C
1178134	2025-001	Material Weakness	Yes	C
1178135	2025-001	Material Weakness	Yes	C
1178136	2025-001	Material Weakness	Yes	C
1178137	2025-001	Material Weakness	Yes	C
1178138	2025-001	Material Weakness	Yes	C
1178139	2025-001	Material Weakness	Yes	C
1178140	2025-001	Material Weakness	Yes	C
1178141	2025-001	Material Weakness	Yes	C
1178142	2025-001	Material Weakness	Yes	C
1178143	2025-001	Material Weakness	Yes	C
1178144	2025-001	Material Weakness	Yes	C
1178145	2025-001	Material Weakness	Yes	C
1178146	2025-001	Material Weakness	Yes	C
1178147	2025-001	Material Weakness	Yes	C
1178148	2025-001	Material Weakness	Yes	C
1178149	2025-001	Material Weakness	Yes	C
1178150	2025-001	Material Weakness	Yes	C
1178151	2025-001	Material Weakness	Yes	C
1178152	2025-001	Material Weakness	Yes	C
1178153	2025-001	Material Weakness	Yes	C
1178154	2025-001	Material Weakness	Yes	C
1178155	2025-001	Material Weakness	Yes	C
1178156	2025-001	Material Weakness	Yes	C
1178157	2025-001	Material Weakness	Yes	C
1178158	2025-001	Material Weakness	Yes	C
1178159	2025-001	Material Weakness	Yes	C
1178160	2025-001	Material Weakness	Yes	C
1178161	2025-001	Material Weakness	Yes	C
1178162	2025-001	Material Weakness	Yes	C
1178163	2025-001	Material Weakness	Yes	C
1178164	2025-001	Material Weakness	Yes	C
1178165	2025-001	Material Weakness	Yes	C
1178166	2025-001	Material Weakness	Yes	C
1178167	2025-001	Material Weakness	Yes	C
1178168	2025-001	Material Weakness	Yes	C
1178169	2025-001	Material Weakness	Yes	C
1178170	2025-001	Material Weakness	Yes	C
1178171	2025-001	Material Weakness	Yes	C
1178172	2025-001	Material Weakness	Yes	C
1178173	2025-001	Material Weakness	Yes	C
1178174	2025-001	Material Weakness	Yes	C
1178175	2025-001	Material Weakness	Yes	C
1178176	2025-001	Material Weakness	Yes	C
1178177	2025-001	Material Weakness	Yes	C
1178178	2025-001	Material Weakness	Yes	C
1178179	2025-001	Material Weakness	Yes	C
1178180	2025-001	Material Weakness	Yes	C
1178181	2025-001	Material Weakness	Yes	C
1178182	2025-001	Material Weakness	Yes	C
1178183	2025-001	Material Weakness	Yes	C
1178184	2025-001	Material Weakness	Yes	C
1178185	2025-001	Material Weakness	Yes	C
1178186	2025-001	Material Weakness	Yes	C
1178187	2025-001	Material Weakness	Yes	C
1178188	2025-001	Material Weakness	Yes	C
1178189	2025-001	Material Weakness	Yes	C
1178190	2025-001	Material Weakness	Yes	C
1178191	2025-001	Material Weakness	Yes	C
1178192	2025-001	Material Weakness	Yes	C
1178193	2025-001	Material Weakness	Yes	C
1178194	2025-001	Material Weakness	Yes	C
1178195	2025-001	Material Weakness	Yes	C
1178196	2025-001	Material Weakness	Yes	C
1178197	2025-001	Material Weakness	Yes	C
1178198	2025-001	Material Weakness	Yes	C
1178199	2025-001	Material Weakness	Yes	C
1178200	2025-001	Material Weakness	Yes	C
1178201	2025-001	Material Weakness	Yes	C
1178202	2025-001	Material Weakness	Yes	C
1178203	2025-001	Material Weakness	Yes	C
1178204	2025-001	Material Weakness	Yes	C
1178205	2025-001	Material Weakness	Yes	C
1178206	2025-001	Material Weakness	Yes	C
1178207	2025-001	Material Weakness	Yes	C
1178208	2025-001	Material Weakness	Yes	C
1178209	2025-001	Material Weakness	Yes	C
1178210	2025-001	Material Weakness	Yes	C
1178211	2025-001	Material Weakness	Yes	C
1178212	2025-001	Material Weakness	Yes	C
1178213	2025-001	Material Weakness	Yes	C
1178214	2025-001	Material Weakness	Yes	C
1178215	2025-001	Material Weakness	Yes	C
1178216	2025-001	Material Weakness	Yes	C
1178217	2025-001	Material Weakness	Yes	C
1178218	2025-001	Material Weakness	Yes	C
1178219	2025-001	Material Weakness	Yes	C
1178220	2025-001	Material Weakness	Yes	C
1178221	2025-001	Material Weakness	Yes	C
1178222	2025-001	Material Weakness	Yes	C
1178223	2025-001	Material Weakness	Yes	C
1178224	2025-001	Material Weakness	Yes	C
1178225	2025-001	Material Weakness	Yes	C
1178226	2025-001	Material Weakness	Yes	C
1178227	2025-001	Material Weakness	Yes	C
1178228	2025-001	Material Weakness	Yes	C
1178229	2025-001	Material Weakness	Yes	C
1178230	2025-001	Material Weakness	Yes	C
1178231	2025-001	Material Weakness	Yes	C
1178232	2025-001	Material Weakness	Yes	C
1178233	2025-001	Material Weakness	Yes	C
1178234	2025-001	Material Weakness	Yes	C
1178235	2025-001	Material Weakness	Yes	C
1178236	2025-001	Material Weakness	Yes	C
1178237	2025-001	Material Weakness	Yes	C
1178238	2025-001	Material Weakness	Yes	C
1178239	2025-001	Material Weakness	Yes	C
1178240	2025-001	Material Weakness	Yes	C
1178241	2025-001	Material Weakness	Yes	C
1178242	2025-001	Material Weakness	Yes	C
1178243	2025-001	Material Weakness	Yes	C
1178244	2025-001	Material Weakness	Yes	C
1178245	2025-001	Material Weakness	Yes	C
1178246	2025-001	Material Weakness	Yes	C
1178247	2025-001	Material Weakness	Yes	C
1178248	2025-001	Material Weakness	Yes	C
1178249	2025-001	Material Weakness	Yes	C
1178250	2025-001	Material Weakness	Yes	C
1178251	2025-001	Material Weakness	Yes	C
1178252	2025-001	Material Weakness	Yes	C
1178253	2025-001	Material Weakness	Yes	C
1178254	2025-001	Material Weakness	Yes	C
1178255	2025-001	Material Weakness	Yes	C
1178256	2025-001	Material Weakness	Yes	C
1178257	2025-001	Material Weakness	Yes	C
1178258	2025-001	Material Weakness	Yes	C
1178259	2025-001	Material Weakness	Yes	C
1178260	2025-001	Material Weakness	Yes	C
1178261	2025-001	Material Weakness	Yes	C
1178262	2025-001	Material Weakness	Yes	C
1178263	2025-001	Material Weakness	Yes	C
1178264	2025-001	Material Weakness	Yes	C
1178265	2025-001	Material Weakness	Yes	C
1178266	2025-001	Material Weakness	Yes	C
1178267	2025-001	Material Weakness	Yes	C
1178268	2025-001	Material Weakness	Yes	C
1178269	2025-001	Material Weakness	Yes	C
1178270	2025-001	Material Weakness	Yes	C
1178271	2025-001	Material Weakness	Yes	C
1178272	2025-001	Material Weakness	Yes	C
1178273	2025-001	Material Weakness	Yes	C
1178274	2025-001	Material Weakness	Yes	C
1178275	2025-001	Material Weakness	Yes	C
1178276	2025-001	Material Weakness	Yes	C
1178277	2025-001	Material Weakness	Yes	C
1178278	2025-001	Material Weakness	Yes	C
1178279	2025-001	Material Weakness	Yes	C
1178280	2025-001	Material Weakness	Yes	C
1178281	2025-001	Material Weakness	Yes	C
1178282	2025-001	Material Weakness	Yes	C
1178283	2025-001	Material Weakness	Yes	C
1178284	2025-001	Material Weakness	Yes	C
1178285	2025-001	Material Weakness	Yes	C
1178286	2025-001	Material Weakness	Yes	C
1178287	2025-001	Material Weakness	Yes	C
1178288	2025-001	Material Weakness	Yes	C
1178289	2025-001	Material Weakness	Yes	C
1178290	2025-001	Material Weakness	Yes	C
1178291	2025-001	Material Weakness	Yes	C
1178292	2025-001	Material Weakness	Yes	C
1178293	2025-001	Material Weakness	Yes	C
1178294	2025-001	Material Weakness	Yes	C
1178295	2025-001	Material Weakness	Yes	C
1178296	2025-001	Material Weakness	Yes	C
1178297	2025-001	Material Weakness	Yes	C
1178298	2025-001	Material Weakness	Yes	C
1178299	2025-001	Material Weakness	Yes	C
1178300	2025-001	Material Weakness	Yes	C
1178301	2025-001	Material Weakness	Yes	C
1178302	2025-001	Material Weakness	Yes	C
1178303	2025-001	Material Weakness	Yes	C
1178304	2025-001	Material Weakness	Yes	C
1178305	2025-001	Material Weakness	Yes	C
1178306	2025-001	Material Weakness	Yes	C
1178307	2025-001	Material Weakness	Yes	C
1178308	2025-001	Material Weakness	Yes	C
1178309	2025-001	Material Weakness	Yes	C
1178310	2025-001	Material Weakness	Yes	C
1178311	2025-001	Material Weakness	Yes	C
1178312	2025-001	Material Weakness	Yes	C
1178313	2025-001	Material Weakness	Yes	C
1178314	2025-001	Material Weakness	Yes	C
1178315	2025-001	Material Weakness	Yes	C
1178316	2025-001	Material Weakness	Yes	C
1178317	2025-001	Material Weakness	Yes	C
1178318	2025-001	Material Weakness	Yes	C
1178319	2025-001	Material Weakness	Yes	C
1178320	2025-001	Material Weakness	Yes	C
1178321	2025-001	Material Weakness	Yes	C
1178322	2025-001	Material Weakness	Yes	C
1178323	2025-001	Material Weakness	Yes	C
1178324	2025-001	Material Weakness	Yes	C
1178325	2025-001	Material Weakness	Yes	C
1178326	2025-001	Material Weakness	Yes	C
1178327	2025-001	Material Weakness	Yes	C
1178328	2025-001	Material Weakness	Yes	C
1178329	2025-001	Material Weakness	Yes	C
1178330	2025-001	Material Weakness	Yes	C
1178331	2025-001	Material Weakness	Yes	C
1178332	2025-001	Material Weakness	Yes	C
1178333	2025-001	Material Weakness	Yes	C
1178334	2025-001	Material Weakness	Yes	C
1178335	2025-001	Material Weakness	Yes	C
1178336	2025-001	Material Weakness	Yes	C
1178337	2025-001	Material Weakness	Yes	C
1178338	2025-001	Material Weakness	Yes	C
1178339	2025-001	Material Weakness	Yes	C
1178340	2025-001	Material Weakness	Yes	C
1178341	2025-001	Material Weakness	Yes	C
1178342	2025-001	Material Weakness	Yes	C
1178343	2025-001	Material Weakness	Yes	C
1178344	2025-001	Material Weakness	Yes	C
1178345	2025-001	Material Weakness	Yes	C
1178346	2025-001	Material Weakness	Yes	C
1178347	2025-001	Material Weakness	Yes	C
1178348	2025-001	Material Weakness	Yes	C
1178349	2025-001	Material Weakness	Yes	C
1178350	2025-001	Material Weakness	Yes	C
1178351	2025-001	Material Weakness	Yes	C
1178352	2025-001	Material Weakness	Yes	C
1178353	2025-001	Material Weakness	Yes	C
1178354	2025-001	Material Weakness	Yes	C
1178355	2025-001	Material Weakness	Yes	C
1178356	2025-001	Material Weakness	Yes	C
1178357	2025-001	Material Weakness	Yes	C
1178358	2025-001	Material Weakness	Yes	C
1178359	2025-001	Material Weakness	Yes	C
1178360	2025-001	Material Weakness	Yes	C
1178361	2025-001	Material Weakness	Yes	C
1178362	2025-001	Material Weakness	Yes	C
1178363	2025-001	Material Weakness	Yes	C
1178364	2025-001	Material Weakness	Yes	C
1178365	2025-001	Material Weakness	Yes	C
1178366	2025-001	Material Weakness	Yes	C
1178367	2025-001	Material Weakness	Yes	C
1178368	2025-001	Material Weakness	Yes	C
1178369	2025-001	Material Weakness	Yes	C
1178370	2025-001	Material Weakness	Yes	C
1178371	2025-001	Material Weakness	Yes	C
1178372	2025-001	Material Weakness	Yes	C
1178373	2025-001	Material Weakness	Yes	C
1178374	2025-001	Material Weakness	Yes	C
1178375	2025-001	Material Weakness	Yes	C
1178376	2025-001	Material Weakness	Yes	C
1178377	2025-001	Material Weakness	Yes	C
1178378	2025-001	Material Weakness	Yes	C
1178379	2025-001	Material Weakness	Yes	C
1178380	2025-001	Material Weakness	Yes	C
1178381	2025-001	Material Weakness	Yes	C
1178382	2025-001	Material Weakness	Yes	C
1178383	2025-001	Material Weakness	Yes	C
1178384	2025-001	Material Weakness	Yes	C
1178385	2025-001	Material Weakness	Yes	C
1178386	2025-001	Material Weakness	Yes	C
1178387	2025-001	Material Weakness	Yes	C
1178388	2025-001	Material Weakness	Yes	C
1178389	2025-001	Material Weakness	Yes	C
1178390	2025-001	Material Weakness	Yes	C
1178391	2025-001	Material Weakness	Yes	C
1178392	2025-001	Material Weakness	Yes	C
1178393	2025-001	Material Weakness	Yes	C
1178394	2025-001	Material Weakness	Yes	C
1178395	2025-001	Material Weakness	Yes	C
1178396	2025-001	Material Weakness	Yes	C
1178397	2025-001	Material Weakness	Yes	C
1178398	2025-001	Material Weakness	Yes	C
1178399	2025-001	Material Weakness	Yes	C
1178400	2025-001	Material Weakness	Yes	C
1178401	2025-001	Material Weakness	Yes	C
1178402	2025-001	Material Weakness	Yes	C
1178403	2025-001	Material Weakness	Yes	C
1178404	2025-001	Material Weakness	Yes	C
1178405	2025-001	Material Weakness	Yes	C
1178406	2025-001	Material Weakness	Yes	C
1178407	2025-001	Material Weakness	Yes	C
1178408	2025-001	Material Weakness	Yes	C
1178409	2025-001	Material Weakness	Yes	C
1178410	2025-001	Material Weakness	Yes	C
1178411	2025-001	Material Weakness	Yes	C
1178412	2025-001	Material Weakness	Yes	C
1178413	2025-001	Material Weakness	Yes	C
1178414	2025-001	Material Weakness	Yes	C
1178415	2025-001	Material Weakness	Yes	C
1178416	2025-001	Material Weakness	Yes	C
1178417	2025-001	Material Weakness	Yes	C
1178418	2025-001	Material Weakness	Yes	C
1178419	2025-001	Material Weakness	Yes	C
1178420	2025-001	Material Weakness	Yes	C
1178421	2025-001	Material Weakness	Yes	C
1178422	2025-001	Material Weakness	Yes	C
1178423	2025-001	Material Weakness	Yes	C
1178424	2025-001	Material Weakness	Yes	C
1178425	2025-001	Material Weakness	Yes	C
1178426	2025-001	Material Weakness	Yes	C
1178427	2025-001	Material Weakness	Yes	C
1178428	2025-001	Material Weakness	Yes	C
1178429	2025-001	Material Weakness	Yes	C
1178430	2025-001	Material Weakness	Yes	C
1178431	2025-001	Material Weakness	Yes	C
1178432	2025-001	Material Weakness	Yes	C
1178433	2025-001	Material Weakness	Yes	C
1178434	2025-001	Material Weakness	Yes	C
1178435	2025-001	Material Weakness	Yes	C
1178436	2025-001	Material Weakness	Yes	C
1178437	2025-001	Material Weakness	Yes	C
1178438	2025-001	Material Weakness	Yes	C
1178439	2025-001	Material Weakness	Yes	C
1178440	2025-001	Material Weakness	Yes	C
1178441	2025-001	Material Weakness	Yes	C
1178442	2025-001	Material Weakness	Yes	C
1178443	2025-001	Material Weakness	Yes	C
1178444	2025-001	Material Weakness	Yes	C
1178445	2025-001	Material Weakness	Yes	C
1178446	2025-001	Material Weakness	Yes	C
1178447	2025-001	Material Weakness	Yes	C
1178448	2025-001	Material Weakness	Yes	C
1178449	2025-001	Material Weakness	Yes	C
1178450	2025-001	Material Weakness	Yes	C
1178451	2025-001	Material Weakness	Yes	C
1178452	2025-001	Material Weakness	Yes	C
1178453	2025-001	Material Weakness	Yes	C
1178454	2025-001	Material Weakness	Yes	C
1178455	2025-001	Material Weakness	Yes	C
1178456	2025-001	Material Weakness	Yes	C
1178457	2025-001	Material Weakness	Yes	C
1178458	2025-001	Material Weakness	Yes	C
1178459	2025-001	Material Weakness	Yes	C
1178460	2025-001	Material Weakness	Yes	C
1178461	2025-001	Material Weakness	Yes	C
1178462	2025-001	Material Weakness	Yes	C
1178463	2025-001	Material Weakness	Yes	C
1178464	2025-001	Material Weakness	Yes	C
1178465	2025-001	Material Weakness	Yes	C
1178466	2025-001	Material Weakness	Yes	C
1178467	2025-001	Material Weakness	Yes	C
1178468	2025-001	Material Weakness	Yes	C
1178469	2025-001	Material Weakness	Yes	C
1178470	2025-001	Material Weakness	Yes	C
1178471	2025-001	Material Weakness	Yes	C
1178472	2025-001	Material Weakness	Yes	C
1178473	2025-001	Material Weakness	Yes	C
1178474	2025-001	Material Weakness	Yes	C
1178475	2025-001	Material Weakness	Yes	C
1178476	2025-001	Material Weakness	Yes	C
1178477	2025-001	Material Weakness	Yes	C
1178478	2025-001	Material Weakness	Yes	C
1178479	2025-001	Material Weakness	Yes	C
1178480	2025-001	Material Weakness	Yes	C
1178481	2025-001	Material Weakness	Yes	C
1178482	2025-001	Material Weakness	Yes	C
1178483	2025-001	Material Weakness	Yes	C
1178484	2025-001	Material Weakness	Yes	C
1178485	2025-001	Material Weakness	Yes	C
1178486	2025-001	Material Weakness	Yes	C
1178487	2025-001	Material Weakness	Yes	C
1178488	2025-001	Material Weakness	Yes	C
1178489	2025-001	Material Weakness	Yes	C
1178490	2025-001	Material Weakness	Yes	C
1178491	2025-001	Material Weakness	Yes	C
1178492	2025-001	Material Weakness	Yes	C
1178493	2025-001	Material Weakness	Yes	C
1178494	2025-001	Material Weakness	Yes	C
1178495	2025-001	Material Weakness	Yes	C
1178496	2025-001	Material Weakness	Yes	C
1178497	2025-001	Material Weakness	Yes	C
1178498	2025-001	Material Weakness	Yes	C
1178499	2025-001	Material Weakness	Yes	C
1178500	2025-001	Material Weakness	Yes	C
1178501	2025-001	Material Weakness	Yes	C
1178502	2025-001	Material Weakness	Yes	C
1178503	2025-001	Material Weakness	Yes	C
1178504	2025-001	Material Weakness	Yes	C
1178505	2025-001	Material Weakness	Yes	C
1178506	2025-001	Material Weakness	Yes	C
1178507	2025-001	Material Weakness	Yes	C
1178508	2025-001	Material Weakness	Yes	C
1178509	2025-001	Material Weakness	Yes	C
1178510	2025-001	Material Weakness	Yes	C
1178511	2025-001	Material Weakness	Yes	C
1178512	2025-001	Material Weakness	Yes	C
1178513	2025-001	Material Weakness	Yes	C
1178514	2025-001	Material Weakness	Yes	C
1178515	2025-001	Material Weakness	Yes	C
1178516	2025-001	Material Weakness	Yes	C
1178517	2025-001	Material Weakness	Yes	C
1178518	2025-001	Material Weakness	Yes	C
1178519	2025-001	Material Weakness	Yes	C
1178520	2025-001	Material Weakness	Yes	C
1178521	2025-001	Material Weakness	Yes	C
1178522	2025-001	Material Weakness	Yes	C
1178523	2025-001	Material Weakness	Yes	C
1178524	2025-001	Material Weakness	Yes	C
1178525	2025-001	Material Weakness	Yes	C
1178526	2025-001	Material Weakness	Yes	C
1178527	2025-001	Material Weakness	Yes	C
1178528	2025-001	Material Weakness	Yes	C
1178529	2025-001	Material Weakness	Yes	C
1178530	2025-001	Material Weakness	Yes	C
1178531	2025-001	Material Weakness	Yes	C
1178532	2025-001	Material Weakness	Yes	C
1178533	2025-001	Material Weakness	Yes	C
1178534	2025-001	Material Weakness	Yes	C
1178535	2025-001	Material Weakness	Yes	C
1178536	2025-001	Material Weakness	Yes	C
1178537	2025-001	Material Weakness	Yes	C
1178538	2025-001	Material Weakness	Yes	C
1178539	2025-001	Material Weakness	Yes	C
1178540	2025-001	Material Weakness	Yes	C
1178541	2025-001	Material Weakness	Yes	C
1178542	2025-001	Material Weakness	Yes	C
1178543	2025-001	Material Weakness	Yes	C
1178544	2025-001	Material Weakness	Yes	C
1178545	2025-001	Material Weakness	Yes	C
1178546	2025-001	Material Weakness	Yes	C
1178547	2025-001	Material Weakness	Yes	C
1178548	2025-001	Material Weakness	Yes	C
1178549	2025-001	Material Weakness	Yes	C
1178550	2025-001	Material Weakness	Yes	C
1178551	2025-001	Material Weakness	Yes	C
1178552	2025-001	Material Weakness	Yes	C
1178553	2025-001	Material Weakness	Yes	C
1178554	2025-001	Material Weakness	Yes	C
1178555	2025-001	Material Weakness	Yes	C
1178556	2025-001	Material Weakness	Yes	C
1178557	2025-001	Material Weakness	Yes	C
1178558	2025-001	Material Weakness	Yes	C
1178559	2025-001	Material Weakness	Yes	C
1178560	2025-001	Material Weakness	Yes	C
1178561	2025-001	Material Weakness	Yes	C
1178562	2025-001	Material Weakness	Yes	C
1178563	2025-001	Material Weakness	Yes	C
1178564	2025-001	Material Weakness	Yes	C
1178565	2025-001	Material Weakness	Yes	C
1178566	2025-001	Material Weakness	Yes	C
1178567	2025-001	Material Weakness	Yes	C
1178568	2025-001	Material Weakness	Yes	C
1178569	2025-001	Material Weakness	Yes	C
1178570	2025-001	Material Weakness	Yes	C
1178571	2025-001	Material Weakness	Yes	C
1178572	2025-001	Material Weakness	Yes	C
1178573	2025-001	Material Weakness	Yes	C
1178574	2025-001	Material Weakness	Yes	C
1178575	2025-001	Material Weakness	Yes	C
1178576	2025-001	Material Weakness	Yes	C
1178577	2025-001	Material Weakness	Yes	C
1178578	2025-001	Material Weakness	Yes	C
1178579	2025-001	Material Weakness	Yes	C
1178580	2025-001	Material Weakness	Yes	C
1178581	2025-001	Material Weakness	Yes	C
1178582	2025-001	Material Weakness	Yes	C
1178583	2025-001	Material Weakness	Yes	C
1178584	2025-001	Material Weakness	Yes	C
1178585	2025-001	Material Weakness	Yes	C
1178586	2025-001	Material Weakness	Yes	C
1178587	2025-001	Material Weakness	Yes	C
1178588	2025-001	Material Weakness	Yes	C
1178589	2025-001	Material Weakness	Yes	C
1178590	2025-001	Material Weakness	Yes	C
1178591	2025-001	Material Weakness	Yes	C
1178592	2025-001	Material Weakness	Yes	C
1178593	2025-001	Material Weakness	Yes	C
1178594	2025-001	Material Weakness	Yes	C
1178595	2025-001	Material Weakness	Yes	C
1178596	2025-001	Material Weakness	Yes	C
1178597	2025-001	Material Weakness	Yes	C
1178598	2025-001	Material Weakness	Yes	C
1178599	2025-001	Material Weakness	Yes	C
1178600	2025-001	Material Weakness	Yes	C
1178601	2025-001	Material Weakness	Yes	C
1178602	2025-001	Material Weakness	Yes	C
1178603	2025-001	Material Weakness	Yes	C
1178604	2025-001	Material Weakness	Yes	C
1178605	2025-001	Material Weakness	Yes	C
1178606	2025-001	Material Weakness	Yes	C
1178607	2025-001	Material Weakness	Yes	C
1178608	2025-001	Material Weakness	Yes	C
1178609	2025-001	Material Weakness	Yes	C
1178610	2025-001	Material Weakness	Yes	C
1178611	2025-001	Material Weakness	Yes	C
1178612	2025-001	Material Weakness	Yes	C
1178613	2025-001	Material Weakness	Yes	C
1178614	2025-001	Material Weakness	Yes	C
1178615	2025-001	Material Weakness	Yes	C
1178616	2025-001	Material Weakness	Yes	C
1178617	2025-001	Material Weakness	Yes	C
1178618	2025-001	Material Weakness	Yes	C
1178619	2025-001	Material Weakness	Yes	C
1178620	2025-001	Material Weakness	Yes	C
1178621	2025-001	Material Weakness	Yes	C
1178622	2025-001	Material Weakness	Yes	C
1178623	2025-001	Material Weakness	Yes	C
1178624	2025-001	Material Weakness	Yes	C
1178625	2025-001	Material Weakness	Yes	C
1178626	2025-001	Material Weakness	Yes	C
1178627	2025-001	Material Weakness	Yes	C
1178628	2025-001	Material Weakness	Yes	C
1178629	2025-001	Material Weakness	Yes	C
1178630	2025-001	Material Weakness	Yes	C
1178631	2025-001	Material Weakness	Yes	C
1178632	2025-001	Material Weakness	Yes	C
1178633	2025-001	Material Weakness	Yes	C
1178634	2025-001	Material Weakness	Yes	C
1178635	2025-001	Material Weakness	Yes	C
1178636	2025-001	Material Weakness	Yes	C
1178637	2025-001	Material Weakness	Yes	C
1178638	2025-001	Material Weakness	Yes	C
1178639	2025-001	Material Weakness	Yes	C
1178640	2025-001	Material Weakness	Yes	C
1178641	2025-001	Material Weakness	Yes	C
1178642	2025-001	Material Weakness	Yes	C
1178643	2025-001	Material Weakness	Yes	C
1178644	2025-001	Material Weakness	Yes	C
1178645	2025-001	Material Weakness	Yes	C
1178646	2025-001	Material Weakness	Yes	C
1178647	2025-001	Material Weakness	Yes	C
1178648	2025-001	Material Weakness	Yes	C
1178649	2025-001	Material Weakness	Yes	C
1178650	2025-001	Material Weakness	Yes	C
1178651	2025-001	Material Weakness	Yes	C
1178652	2025-001	Material Weakness	Yes	C
1178653	2025-001	Material Weakness	Yes	C
1178654	2025-001	Material Weakness	Yes	C
1178655	2025-001	Material Weakness	Yes	C
1178656	2025-001	Material Weakness	Yes	C
1178657	2025-001	Material Weakness	Yes	C
1178658	2025-001	Material Weakness	Yes	C
1178659	2025-001	Material Weakness	Yes	C
1178660	2025-001	Material Weakness	Yes	C
1178661	2025-001	Material Weakness	Yes	C
1178662	2025-001	Material Weakness	Yes	C
1178663	2025-001	Material Weakness	Yes	C
1178664	2025-001	Material Weakness	Yes	C
1178665	2025-001	Material Weakness	Yes	C
1178666	2025-001	Material Weakness	Yes	C
1178667	2025-001	Material Weakness	Yes	C
1178668	2025-001	Material Weakness	Yes	C
1178669	2025-001	Material Weakness	Yes	C
1178670	2025-001	Material Weakness	Yes	C
1178671	2025-001	Material Weakness	Yes	C
1178672	2025-001	Material Weakness	Yes	C
1178673	2025-001	Material Weakness	Yes	C
1178674	2025-001	Material Weakness	Yes	C
1178675	2025-001	Material Weakness	Yes	C
1178676	2025-001	Material Weakness	Yes	C
1178677	2025-001	Material Weakness	Yes	C
1178678	2025-001	Material Weakness	Yes	C
1178679	2025-001	Material Weakness	Yes	C
1178680	2025-001	Material Weakness	Yes	C
1178681	2025-001	Material Weakness	Yes	C
1178682	2025-001	Material Weakness	Yes	C
1178683	2025-001	Material Weakness	Yes	C
1178684	2025-001	Material Weakness	Yes	C
1178685	2025-001	Material Weakness	Yes	C
1178686	2025-001	Material Weakness	Yes	C
1178687	2025-001	Material Weakness	Yes	C
1178688	2025-001	Material Weakness	Yes	C
1178689	2025-001	Material Weakness	Yes	C
1178690	2025-001	Material Weakness	Yes	C
1178691	2025-001	Material Weakness	Yes	C
1178692	2025-001	Material Weakness	Yes	C
1178693	2025-001	Material Weakness	Yes	C
1178694	2025-001	Material Weakness	Yes	C
1178695	2025-001	Material Weakness	Yes	C
1178696	2025-001	Material Weakness	Yes	C
1178697	2025-001	Material Weakness	Yes	C
1178698	2025-001	Material Weakness	Yes	C
1178699	2025-001	Material Weakness	Yes	C
1178700	2025-001	Material Weakness	Yes	C
1178701	2025-001	Material Weakness	Yes	C
1178702	2025-001	Material Weakness	Yes	C
1178703	2025-001	Material Weakness	Yes	C
1178704	2025-001	Material Weakness	Yes	C
1178705	2025-001	Material Weakness	Yes	C
1178706	2025-001	Material Weakness	Yes	C
1178707	2025-001	Material Weakness	Yes	C
1178708	2025-001	Material Weakness	Yes	C
1178709	2025-001	Material Weakness	Yes	C
1178710	2025-001	Material Weakness	Yes	C
1178711	2025-001	Material Weakness	Yes	C
1178712	2025-001	Material Weakness	Yes	C
1178713	2025-001	Material Weakness	Yes	C
1178714	2025-001	Material Weakness	Yes	C
1178715	2025-001	Material Weakness	Yes	C
1178716	2025-001	Material Weakness	Yes	C
1178717	2025-001	Material Weakness	Yes	C
1178718	2025-001	Material Weakness	Yes	C
1178719	2025-001	Material Weakness	Yes	C
1178720	2025-001	Material Weakness	Yes	C
1178721	2025-001	Material Weakness	Yes	C
1178722	2025-001	Material Weakness	Yes	C
1178723	2025-001	Material Weakness	Yes	C
1178724	2025-001	Material Weakness	Yes	C
1178725	2025-001	Material Weakness	Yes	C
1178726	2025-001	Material Weakness	Yes	C
1178727	2025-001	Material Weakness	Yes	C
1178728	2025-001	Material Weakness	Yes	C
1178729	2025-001	Material Weakness	Yes	C
1178730	2025-001	Material Weakness	Yes	C
1178731	2025-001	Material Weakness	Yes	C
1178732	2025-001	Material Weakness	Yes	C
1178733	2025-001	Material Weakness	Yes	C
1178734	2025-001	Material Weakness	Yes	C
1178735	2025-001	Material Weakness	Yes	C
1178736	2025-001	Material Weakness	Yes	C
1178737	2025-001	Material Weakness	Yes	C
1178738	2025-001	Material Weakness	Yes	C
1178739	2025-001	Material Weakness	Yes	C
1178740	2025-001	Material Weakness	Yes	C
1178741	2025-001	Material Weakness	Yes	C
1178742	2025-001	Material Weakness	Yes	C
1178743	2025-001	Material Weakness	Yes	C
1178744	2025-001	Material Weakness	Yes	C
1178745	2025-001	Material Weakness	Yes	C
1178746	2025-001	Material Weakness	Yes	C
1178747	2025-001	Material Weakness	Yes	C
1178748	2025-001	Material Weakness	Yes	C
1178749	2025-001	Material Weakness	Yes	C
1178750	2025-001	Material Weakness	Yes	C
1178751	2025-001	Material Weakness	Yes	C
1178752	2025-001	Material Weakness	Yes	C
1178753	2025-001	Material Weakness	Yes	C
1178754	2025-001	Material Weakness	Yes	C
1178755	2025-001	Material Weakness	Yes	C
1178756	2025-001	Material Weakness	Yes	C
1178757	2025-001	Material Weakness	Yes	C
1178758	2025-001	Material Weakness	Yes	C
1178759	2025-001	Material Weakness	Yes	C
1178760	2025-001	Material Weakness	Yes	C
1178761	2025-001	Material Weakness	Yes	C
1178762	2025-001	Material Weakness	Yes	C
1178763	2025-001	Material Weakness	Yes	C
1178764	2025-001	Material Weakness	Yes	C
1178765	2025-001	Material Weakness	Yes	C
1178766	2025-001	Material Weakness	Yes	C
1178767	2025-001	Material Weakness	Yes	C
1178768	2025-001	Material Weakness	Yes	C
1178769	2025-001	Material Weakness	Yes	C
1178770	2025-001	Material Weakness	Yes	C
1178771	2025-001	Material Weakness	Yes	C
1178772	2025-001	Material Weakness	Yes	C
1178773	2025-001	Material Weakness	Yes	C
1178774	2025-001	Material Weakness	Yes	C
1178775	2025-001	Material Weakness	Yes	C
1178776	2025-001	Material Weakness	Yes	C
1178777	2025-001	Material Weakness	Yes	C
1178778	2025-001	Material Weakness	Yes	C
1178779	2025-001	Material Weakness	Yes	C
1178780	2025-001	Material Weakness	Yes	C
1178781	2025-001	Material Weakness	Yes	C
1178782	2025-001	Material Weakness	Yes	C
1178783	2025-001	Material Weakness	Yes	C
1178784	2025-001	Material Weakness	Yes	C
1178785	2025-001	Material Weakness	Yes	C
1178786	2025-001	Material Weakness	Yes	C
1178787	2025-001	Material Weakness	Yes	C
1178788	2025-001	Material Weakness	Yes	C
1178789	2025-001	Material Weakness	Yes	C
1178790	2025-001	Material Weakness	Yes	C
1178791	2025-001	Material Weakness	Yes	C
1178792	2025-001	Material Weakness	Yes	C
1178793	2025-001	Material Weakness	Yes	C
1178794	2025-001	Material Weakness	Yes	C
1178795	2025-001	Material Weakness	Yes	C
1178796	2025-001	Material Weakness	Yes	C
1178797	2025-001	Material Weakness	Yes	C
1178798	2025-001	Material Weakness	Yes	C
1178799	2025-001	Material Weakness	Yes	C
1178800	2025-001	Material Weakness	Yes	C
1178801	2025-001	Material Weakness	Yes	C
1178802	2025-001	Material Weakness	Yes	C
1178803	2025-001	Material Weakness	Yes	C
1178804	2025-001	Material Weakness	Yes	C
1178805	2025-001	Material Weakness	Yes	C
1178806	2025-001	Material Weakness	Yes	C
1178807	2025-001	Material Weakness	Yes	C
1178808	2025-001	Material Weakness	Yes	C
1178809	2025-001	Material Weakness	Yes	C
1178810	2025-001	Material Weakness	Yes	C
1178811	2025-001	Material Weakness	Yes	C
1178812	2025-001	Material Weakness	Yes	C
1178813	2025-001	Material Weakness	Yes	C
1178814	2025-001	Material Weakness	Yes	C
1178815	2025-001	Material Weakness	Yes	C
1178816	2025-001	Material Weakness	Yes	C
1178817	2025-001	Material Weakness	Yes	C
1178818	2025-001	Material Weakness	Yes	C
1178819	2025-001	Material Weakness	Yes	C
1178820	2025-001	Material Weakness	Yes	C
1178821	2025-001	Material Weakness	Yes	C
1178822	2025-001	Material Weakness	Yes	C
1178823	2025-001	Material Weakness	Yes	C
1178824	2025-001	Material Weakness	Yes	C
1178825	2025-001	Material Weakness	Yes	C
1178826	2025-001	Material Weakness	Yes	C
1178827	2025-001	Material Weakness	Yes	C
1178828	2025-001	Material Weakness	Yes	C
1178829	2025-001	Material Weakness	Yes	C
1178830	2025-001	Material Weakness	Yes	C
1178831	2025-001	Material Weakness	Yes	C
1178832	2025-001	Material Weakness	Yes	C
1178833	2025-001	Material Weakness	Yes	C
1178834	2025-001	Material Weakness	Yes	C
1178835	2025-001	Material Weakness	Yes	C
1178836	2025-001	Material Weakness	Yes	C
1178837	2025-001	Material Weakness	Yes	C
1178838	2025-001	Material Weakness	Yes	C
1178839	2025-001	Material Weakness	Yes	C
1178840	2025-001	Material Weakness	Yes	C
1178841	2025-001	Material Weakness	Yes	C
1178842	2025-001	Material Weakness	Yes	C
1178843	2025-001	Material Weakness	Yes	C
1178844	2025-001	Material Weakness	Yes	C
1178845	2025-001	Material Weakness	Yes	C
1178846	2025-001	Material Weakness	Yes	C
1178847	2025-001	Material Weakness	Yes	C
1178848	2025-001	Material Weakness	Yes	C
1178849	2025-001	Material Weakness	Yes	C
1178850	2025-001	Material Weakness	Yes	C
1178851	2025-001	Material Weakness	Yes	C
1178852	2025-001	Material Weakness	Yes	C
1178853	2025-001	Material Weakness	Yes	C
1178854	2025-001	Material Weakness	Yes	C
1178855	2025-001	Material Weakness	Yes	C
1178856	2025-001	Material Weakness	Yes	C
1178857	2025-001	Material Weakness	Yes	C
1178858	2025-001	Material Weakness	Yes	C
1178859	2025-001	Material Weakness	Yes	C
1178860	2025-001	Material Weakness	Yes	C
1178861	2025-001	Material Weakness	Yes	C
1178862	2025-001	Material Weakness	Yes	C
1178863	2025-001	Material Weakness	Yes	C
1178864	2025-001	Material Weakness	Yes	C
1178865	2025-001	Material Weakness	Yes	C
1178866	2025-001	Material Weakness	Yes	C
1178867	2025-001	Material Weakness	Yes	C
1178868	2025-001	Material Weakness	Yes	C
1178869	2025-001	Material Weakness	Yes	C
1178870	2025-001	Material Weakness	Yes	C
1178871	2025-001	Material Weakness	Yes	C
1178872	2025-001	Material Weakness	Yes	C
1178873	2025-001	Material Weakness	Yes	C
1178874	2025-001	Material Weakness	Yes	C
1178875	2025-001	Material Weakness	Yes	C
1178876	2025-001	Material Weakness	Yes	C
1178877	2025-001	Material Weakness	Yes	C
1178878	2025-001	Material Weakness	Yes	C
1178879	2025-001	Material Weakness	Yes	C
1178880	2025-001	Material Weakness	Yes	C
1178881	2025-001	Material Weakness	Yes	C
1178882	2025-001	Material Weakness	Yes	C
1178883	2025-001	Material Weakness	Yes	C
1178884	2025-001	Material Weakness	Yes	C
1178885	2025-001	Material Weakness	Yes	C
1178886	2025-001	Material Weakness	Yes	C
1178887	2025-001	Material Weakness	Yes	C
1178888	2025-001	Material Weakness	Yes	C
1178889	2025-001	Material Weakness	Yes	C
1178890	2025-001	Material Weakness	Yes	C
1178891	2025-001	Material Weakness	Yes	C
1178892	2025-001	Material Weakness	Yes	C
1178893	2025-001	Material Weakness	Yes	C
1178894	2025-001	Material Weakness	Yes	C
1178895	2025-001	Material Weakness	Yes	C
1178896	2025-001	Material Weakness	Yes	C
1178897	2025-001	Material Weakness	Yes	C
1178898	2025-001	Material Weakness	Yes	C
1178899	2025-001	Material Weakness	Yes	C
1178900	2025-001	Material Weakness	Yes	C
1178901	2025-001	Material Weakness	Yes	C
1178902	2025-001	Material Weakness	Yes	C
1178903	2025-001	Material Weakness	Yes	C
1178904	2025-001	Material Weakness	Yes	C
1178905	2025-001	Material Weakness	Yes	C
1178906	2025-001	Material Weakness	Yes	C
1178907	2025-001	Material Weakness	Yes	C
1178908	2025-001	Material Weakness	Yes	C
1178909	2025-001	Material Weakness	Yes	C
1178910	2025-001	Material Weakness	Yes	C
1178911	2025-001	Material Weakness	Yes	C
1178912	2025-001	Material Weakness	Yes	C
1178913	2025-001	Material Weakness	Yes	C
1178914	2025-001	Material Weakness	Yes	C
1178915	2025-001	Material Weakness	Yes	C
1178916	2025-001	Material Weakness	Yes	C
1178917	2025-001	Material Weakness	Yes	C
1178918	2025-001	Material Weakness	Yes	C
1178919	2025-001	Material Weakness	Yes	C
1178920	2025-001	Material Weakness	Yes	C
1178921	2025-001	Material Weakness	Yes	C
1178922	2025-001	Material Weakness	Yes	C
1178923	2025-001	Material Weakness	Yes	C
1178924	2025-001	Material Weakness	Yes	C
1178925	2025-001	Material Weakness	Yes	C
1178926	2025-001	Material Weakness	Yes	C
1178927	2025-001	Material Weakness	Yes	C
1178928	2025-001	Material Weakness	Yes	C
1178929	2025-001	Material Weakness	Yes	C
1178930	2025-001	Material Weakness	Yes	C
1178931	2025-001	Material Weakness	Yes	C
1178932	2025-001	Material Weakness	Yes	C
1178933	2025-001	Material Weakness	Yes	C
1178934	2025-001	Material Weakness	Yes	C
1178935	2025-001	Material Weakness	Yes	C
1178936	2025-001	Material Weakness	Yes	C
1178937	2025-001	Material Weakness	Yes	C
1178938	2025-001	Material Weakness	Yes	C
1178939	2025-001	Material Weakness	Yes	C
1178940	2025-001	Material Weakness	Yes	C
1178941	2025-001	Material Weakness	Yes	C
1178942	2025-001	Material Weakness	Yes	C
1178943	2025-001	Material Weakness	Yes	C
1178944	2025-001	Material Weakness	Yes	C
1178945	2025-001	Material Weakness	Yes	C
1178946	2025-001	Material Weakness	Yes	C
1178947	2025-001	Material Weakness	Yes	C
1178948	2025-001	Material Weakness	Yes	C
1178949	2025-001	Material Weakness	Yes	C
1178950	2025-001	Material Weakness	Yes	C
1178951	2025-001	Material Weakness	Yes	C
1178952	2025-001	Material Weakness	Yes	C
1178953	2025-001	Material Weakness	Yes	C
1178954	2025-001	Material Weakness	Yes	C
1178955	2025-001	Material Weakness	Yes	C
1178956	2025-001	Material Weakness	Yes	C
1178957	2025-001	Material Weakness	Yes	C
1178958	2025-001	Material Weakness	Yes	C
1178959	2025-001	Material Weakness	Yes	C
1178960	2025-001	Material Weakness	Yes	C
1178961	2025-002	Material Weakness	Yes	I
1178962	2025-002	Material Weakness	Yes	I
1178963	2025-002	Material Weakness	Yes	I
1178964	2025-002	Material Weakness	Yes	I
1178965	2025-002	Material Weakness	Yes	I
1178966	2025-002	Material Weakness	Yes	I
1178967	2025-002	Material Weakness	Yes	I
1178968	2025-002	Material Weakness	Yes	I
1178969	2025-002	Material Weakness	Yes	I
1178970	2025-002	Material Weakness	Yes	I
1178971	2025-002	Material Weakness	Yes	I
1178972	2025-002	Material Weakness	Yes	I
1178973	2025-002	Material Weakness	Yes	I
1178974	2025-002	Material Weakness	Yes	I
1178975	2025-002	Material Weakness	Yes	I
1178976	2025-002	Material Weakness	Yes	I
1178977	2025-002	Material Weakness	Yes	I
1178978	2025-002	Material Weakness	Yes	I
1178979	2025-002	Material Weakness	Yes	I
1178980	2025-002	Material Weakness	Yes	I
1178981	2025-002	Material Weakness	Yes	I
1178982	2025-002	Material Weakness	Yes	I
1178983	2025-002	Material Weakness	Yes	I
1178984	2025-002	Material Weakness	Yes	I

Programs

ALN	Program	Spent	Major	Findings
84.268	FEDERAL DIRECT STUDENT LOANS	$137.09M	Yes	0
93.384	ADVANCED RESEARCH PROJECTS AGENCY FOR HEALTH (ARPA-H)	$9.61M	Yes	2
84.063	FEDERAL PELL GRANT PROGRAM	$7.78M	Yes	0
93.121	ORAL DISEASES AND DISORDERS RESEARCH	$2.76M	Yes	1
81.252	LEGALLY-DIRECTED ACADEMIC PROGRAMS, WORKFORCE DEVELOPMENT AND COMMUNITY SUPPORT	$2.65M	Yes	1
84.033	FEDERAL WORK-STUDY PROGRAM	$2.19M	Yes	0
43.002	AERONAUTICS	$2.14M	Yes	1
93.279	DRUG USE AND ADDICTION RESEARCH PROGRAMS	$1.96M	Yes	1
84.038	FEDERAL PERKINS LOAN PROGRAM_FEDERAL CAPITAL CONTRIBUTIONS	$1.87M	Yes	0
93.879	MEDICAL LIBRARY ASSISTANCE	$1.07M	Yes	1
93.351	RESEARCH INFRASTRUCTURE PROGRAMS	$828,765	Yes	1
93.361	NURSING RESEARCH	$637,436	Yes	1
47.076	STEM EDUCATION (FORMERLY EDUCATION AND HUMAN RESOURCES)	$620,832	Yes	1
93.342	HEALTH PROFESSIONS STUDENT LOANS, INCLUDING PRIMARY CARE LOANS AND LOANS FOR DISADVANTAGED STUDENTS	$600,000	Yes	0
93.516	PUBLIC HEALTH TRAINING CENTERS PROGRAM	$583,730	Yes	1
93.185	IMMUNIZATION RESEARCH, DEMONSTRATION, PUBLIC INFORMATION AND EDUCATION TRAINING AND CLINICAL SKILLS IMPROVEMENT PROJECTS	$557,435	Yes	1
11.617	CONGRESSIONALLY-IDENTIFIED PROJECTS	$544,043	Yes	1
47.075	SOCIAL, BEHAVIORAL, AND ECONOMIC SCIENCES	$489,039	Yes	1
93.136	INJURY PREVENTION AND CONTROL RESEARCH AND STATE AND COMMUNITY BASED PROGRAMS	$477,810	Yes	1
93.233	NATIONAL CENTER ON SLEEP DISORDERS RESEARCH	$466,806	Yes	1
84.047	TRIO UPWARD BOUND	$431,361	Yes	0
93.264	NURSE FACULTY LOAN PROGRAM (NFLP)	$416,989	Yes	0
12.225	COMMERCIAL TECHNOLOGIES FOR MAINTENANCE ACTIVITIES PROGRAM	$375,429	Yes	1
93.732	MENTAL AND BEHAVIORAL HEALTH EDUCATION AND TRAINING GRANTS	$368,663	Yes	1
84.007	FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS	$359,643	Yes	0
66.046	CLIMATE POLLUTION REDUCTION GRANTS	$347,766	Yes	1
93.778	MEDICAL ASSISTANCE PROGRAM	$328,970	Yes	1
84.044	TRIO TALENT SEARCH	$296,919	Yes	0
81.RD	Research and Development	$292,185	Yes	1
81.RD	ADVANCED RESEARCH PROJECTS AGENCY - ENERGY	$284,032	Yes	1
93.084	PREVENTION OF DISEASE, DISABILITY, AND DEATH BY INFECTIOUS DISEASES	$261,956	Yes	1
12.910	RESEARCH AND TECHNOLOGY DEVELOPMENT	$261,731	Yes	1
93.226	RESEARCH ON HEALTHCARE COSTS, QUALITY AND OUTCOMES	$241,252	Yes	1
93.847	DIABETES, DIGESTIVE, AND KIDNEY DISEASES EXTRAMURAL RESEARCH	$240,685	Yes	1
93.103	FOOD AND DRUG ADMINISTRATION RESEARCH	$235,004	Yes	1
93.398	CANCER RESEARCH MANPOWER	$200,104	Yes	1
81.135	ADVANCED RESEARCH PROJECTS AGENCY - ENERGY	$199,493	Yes	1
93.304	RACIAL AND ETHNIC APPROACHES TO COMMUNITY HEALTH	$199,108	Yes	1
47.049	MATHEMATICAL AND PHYSICAL SCIENCES	$195,504	Yes	1
81.049	OFFICE OF SCIENCE FINANCIAL ASSISTANCE PROGRAM	$190,210	Yes	1
43.012	SPACE TECHNOLOGY	$180,179	Yes	1
20.505	METROPOLITAN TRANSPORTATION PLANNING AND STATE AND NON-METROPOLITAN PLANNING AND RESEARCH	$174,047	Yes	1
93.104	COMPREHENSIVE COMMUNITY MENTAL HEALTH SERVICES FOR CHILDREN WITH SERIOUS EMOTIONAL DISTURBANCES (SED)	$160,323	Yes	1
93.086	HEALTHY MARRIAGE PROMOTION AND RESPONSIBLE FATHERHOOD GRANTS	$159,501	Yes	1
84.325	SPECIAL EDUCATION - PERSONNEL DEVELOPMENT TO IMPROVE SERVICES AND RESULTS FOR CHILDREN WITH DISABILITIES	$155,982	Yes	1
47.074	BIOLOGICAL SCIENCES	$136,567	Yes	1
16.838	COMPREHENSIVE OPIOID, STIMULANT, AND OTHER SUBSTANCES USE PROGRAM	$130,494	Yes	0
93.191	GRADUATE PSYCHOLOGY EDUCATION	$128,928	Yes	1
93.310	TRANS-NIH RESEARCH SUPPORT	$127,323	Yes	2
12.420	MILITARY MEDICAL RESEARCH AND DEVELOPMENT	$122,458	Yes	1
93.399	CANCER CONTROL	$115,956	Yes	1
10.310	AGRICULTURE AND FOOD RESEARCH INITIATIVE (AFRI)	$108,495	Yes	1
12.431	BASIC SCIENTIFIC RESEARCH	$107,773	Yes	1
93.243	SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE	$107,244	Yes	1
16.525	GRANTS TO REDUCE DOMESTIC VIOLENCE, DATING VIOLENCE, SEXUAL ASSAULT, AND STALKING ON CAMPUS	$101,113	Yes	0
93.113	ENVIRONMENTAL HEALTH	$92,537	Yes	1
93.859	BIOMEDICAL RESEARCH AND RESEARCH TRAINING	$92,495	Yes	2
43.003	EXPLORATION	$88,576	Yes	1
16.575	CRIME VICTIM ASSISTANCE	$83,916	Yes	0
93.364	NURSING STUDENT LOANS	$81,200	Yes	0
81.123	NATIONAL NUCLEAR SECURITY ADMINISTRATION (NNSA) MINORITY SERVING INSTITUTIONS (MSI) PROGRAM	$80,021	Yes	1
93.397	CANCER CENTERS SUPPORT GRANTS	$78,000	Yes	1
16.045	COMMUNITY-BASED VIOLENCE INTERVENTION AND PREVENTION INITIATIVE	$76,323	Yes	0
20.701	UNIVERSITY TRANSPORTATION CENTERS PROGRAM	$74,629	Yes	0
93.315	RARE DISORDERS: RESEARCH, SURVEILLANCE, HEALTH PROMOTION, AND EDUCATION	$74,271	Yes	1
93.850	IMPROVING EPILEPSY PROGRAMS, SERVICES, AND OUTCOMES THROUGH NATIONAL PARTNERSHIPS	$72,536	Yes	1
93.779	CENTERS FOR MEDICARE AND MEDICAID SERVICES (CMS) RESEARCH, DEMONSTRATIONS AND EVALUATIONS	$71,452	Yes	1
12.340	NAVAL MEDICAL RESEARCH AND DEVELOPMENT	$69,926	Yes	1
16.585	TREATMENT COURT DISCRETIONARY GRANT PROGRAM	$66,371	Yes	1
12.RD	DOD-ARMY-RESEARCH, DEVELOPMENT & ACQUISITON	$64,701	Yes	1
93.395	CANCER TREATMENT RESEARCH	$62,441	Yes	1
93.958	BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES	$61,076	Yes	1
81.121	NUCLEAR ENERGY RESEARCH, DEVELOPMENT AND DEMONSTRATION	$58,844	Yes	1
93.837	CARDIOVASCULAR DISEASES RESEARCH	$57,991	Yes	1
47.070	COMPUTER AND INFORMATION SCIENCE AND ENGINEERING	$56,144	Yes	1
93.273	ALCOHOL RESEARCH PROGRAMS	$55,830	Yes	1
66.608	ENVIRONMENTAL INFORMATION EXCHANGE NETWORK GRANT PROGRAM AND RELATED ASSISTANCE	$53,796	Yes	1
16.043	VETERANS TREATMENT COURT DISCRETIONARY GRANT PROGRAM	$53,423	Yes	1
21.027	CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS	$52,473	Yes	0
93.135	CENTERS FOR RESEARCH AND DEMONSTRATION FOR HEALTH PROMOTION AND DISEASE PREVENTION	$51,986	Yes	1
93.172	HUMAN GENOME RESEARCH	$50,322	Yes	1
93.926	HEALTHY START INITIATIVE	$49,940	Yes	1
84.184	SCHOOL SAFELY NATIONAL ACTIVITIES	$49,723	Yes	1
64.054	RESEARCH AND DEVELOPMENT	$49,058	Yes	1
93.865	CHILD HEALTH AND HUMAN DEVELOPMENT EXTRAMURAL RESEARCH	$48,694	Yes	1
93.173	RESEARCH RELATED TO DEAFNESS AND COMMUNICATION DISORDERS	$48,325	Yes	1
93.394	CANCER DETECTION AND DIAGNOSIS RESEARCH	$46,057	Yes	1
93.286	DISCOVERY AND APPLIED RESEARCH FOR TECHNOLOGICAL INNOVATIONS TO IMPROVE HUMAN HEALTH	$45,639	Yes	1
93.867	VISION RESEARCH	$44,132	Yes	1
93.393	CANCER CAUSE AND PREVENTION RESEARCH	$42,898	Yes	1
93.989	INTERNATIONAL RESEARCH AND RESEARCH TRAINING	$39,919	Yes	1
47.050	GEOSCIENCES	$39,719	Yes	1
93.RD	U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES (HHS) RESEARCH AND DEVELOPMENT	$38,336	Yes	1
93.350	NATIONAL CENTER FOR ADVANCING TRANSLATIONAL SCIENCES	$37,656	Yes	1
93.788	OPIOID STR	$36,234	Yes	1
93.110	MATERNAL AND CHILD HEALTH FEDERAL CONSOLIDATED PROGRAMS	$35,730	Yes	1
93.853	EXTRAMURAL RESEARCH PROGRAMS IN THE NEUROSCIENCES AND NEUROLOGICAL DISORDERS	$34,792	Yes	1
93.124	NURSE ANESTHETIST TRAINEESHIP	$34,039	Yes	1
93.137	COMMUNITY PROGRAMS TO IMPROVE MINORITY HEALTH	$33,777	Yes	1
14.536	RESEARCH, EVALUATION, AND DEMONSTRATIONS	$33,194	Yes	1
84.324	RESEARCH IN SPECIAL EDUCATION	$32,570	Yes	1
47.RD	NSF TECHNOLOGY, INNOVATION, AND PARTNERSHIPS	$29,892	Yes	1
47.084	NSF TECHNOLOGY, INNOVATION, AND PARTNERSHIPS	$28,706	Yes	1
16.738	EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM	$28,322	Yes	0
43.008	OFFICE OF STEM ENGAGEMENT (OSTEM)	$27,423	Yes	1
21.RD	Research and Development	$27,321	Yes	1
93.884	PRIMARY CARE TRAINING AND ENHANCEMENT	$27,054	Yes	1
47.041	ENGINEERING	$26,300	Yes	1
94.006	AMERICORPS STATE AND NATIONAL 94.006	$23,969	Yes	0
12.RD	DOD-AIR FORCE, OFFICE OF SCIENTIFIC RESEARCH	$23,759	Yes	1
93.213	RESEARCH AND TRAINING IN COMPLEMENTARY AND INTEGRATIVE HEALTH	$22,491	Yes	1
43.RD	NATIONAL AERONAUTICS AND SPACE ADMINISTRATION	$21,889	Yes	1
81.119	STATE ENERGY PROGRAM SPECIAL PROJECTS	$21,283	Yes	1
93.670	CHILD ABUSE AND NEGLECT DISCRETIONARY ACTIVITIES	$20,318	Yes	1
14.889	CHOICE NEIGHBORHOODS IMPLEMENTATION GRANTS	$18,928	Yes	0
11.619	ARRANGEMENTS FOR INTERDISCIPLINARY RESEARCH INFRASTRUCTURE	$17,690	Yes	1
16.590	GRANTS TO ENCOURAGE ARREST POLICIES AND ENFORCEMENT OF PROTECTION ORDERS PROGRAM	$16,761	Yes	1
93.396	CANCER BIOLOGY RESEARCH	$14,866	Yes	1
14.267	CONTINUUM OF CARE PROGRAM	$14,226	Yes	1
93.052	NATIONAL FAMILY CAREGIVER SUPPORT, TITLE III, PART E	$13,193	Yes	1
93.855	ALLERGY AND INFECTIOUS DISEASES RESEARCH	$12,915	Yes	1
93.924	RYAN WHITE HIV/AIDS DENTAL REIMBURSEMENT AND COMMUNITY BASED DENTAL PARTNERSHIP GRANTS	$12,503	Yes	1
16.123	COMMUNITY-BASED VIOLENCE PREVENTION PROGRAM	$11,976	Yes	1
12.007	MILITARY HEALTH SERVICES RESEARCH (MHSR)	$11,815	Yes	1
93.242	MENTAL HEALTH RESEARCH GRANTS	$10,965	Yes	1
81.087	RENEWABLE ENERGY RESEARCH AND DEVELOPMENT	$8,961	Yes	1
93.866	AGING RESEARCH	$8,713	Yes	1
93.077	FAMILY SMOKING PREVENTION AND TOBACCO CONTROL ACT REGULATORY RESEARCH	$7,809	Yes	1
93.838	LUNG DISEASES RESEARCH	$7,667	Yes	1
14.906	HEALTHY HOMES TECHNICAL STUDIES GRANTS	$6,900	Yes	1
16.RD	DEPARTMENT OF JUSTICE	$6,290	Yes	0
66.509	SCIENCE TO ACHIEVE RESULTS (STAR) RESEARCH PROGRAM	$6,117	Yes	1
93.433	ACL NATIONAL INSTITUTE ON DISABILITY, INDEPENDENT LIVING, AND REHABILITATION RESEARCH	$5,389	Yes	1
93.839	BLOOD DISEASES AND RESOURCES RESEARCH	$5,174	Yes	1
93.283	CENTERS FOR DISEASE CONTROL AND PREVENTION INVESTIGATIONS AND TECHNICAL ASSISTANCE	$5,157	Yes	1
45.163	PROMOTION OF THE HUMANITIES PROFESSIONAL DEVELOPMENT	$4,726	Yes	0
93.586	STATE COURT IMPROVEMENT PROGRAM	$3,644	Yes	1
93.307	MINORITY HEALTH AND HEALTH DISPARITIES RESEARCH	$2,921	Yes	1
11.417	SEA GRANT SUPPORT	$2,767	Yes	1
43.001	SCIENCE	$2,139	Yes	0
45.024	PROMOTION OF THE ARTS GRANTS TO ORGANIZATIONS AND INDIVIDUALS	$1,359	Yes	1
12.800	AIR FORCE DEFENSE RESEARCH SCIENCES PROGRAM	$62	Yes	1
93.738	PPHF: RACIAL AND ETHNIC APPROACHES TO COMMUNITY HEALTH PROGRAM FINANCED SOLELY BY PUBLIC PREVENTION AND HEALTH FUNDS	$45	Yes	1
45.160	PROMOTION OF THE HUMANITIES FELLOWSHIPS AND STIPENDS	$2	Yes	1
12.RD	DOD-AIR FORCE DEFENSE RESEARCH SCIENCES PROGRAM	$-15	Yes	1
93.276	DRUG-FREE COMMUNITIES SUPPORT PROGRAM GRANTS	$-101	Yes	1
21.019	CORONAVIRUS RELIEF FUND	$-244	Yes	0
10.001	AGRICULTURAL RESEARCH BASIC AND APPLIED RESEARCH	$-348	Yes	1
81.086	CONSERVATION RESEARCH AND DEVELOPMENT	$-406	Yes	1
93.846	ARTHRITIS, MUSCULOSKELETAL AND SKIN DISEASES RESEARCH	$-411	Yes	1
16.320	SERVICES FOR TRAFFICKING VICTIMS	$-854	Yes	1
12.300	BASIC AND APPLIED SCIENTIFIC RESEARCH	$-901	Yes	1
64.RD	Louis Stokes Cleveland VA Medical Center	$-1,354	Yes	1
19.021	INVESTING IN PEOPLE IN THE MIDDLE EAST AND NORTH AFRICA	$-1,470	Yes	0
12.RD	DOD-US NAVY BUREAU OF MEDICINE & SURGERY	$-1,884	Yes	1
93.840	TRANSLATION AND IMPLEMENTATION SCIENCE RESEARCH FOR HEART, LUNG, BLOOD DISEASES, AND SLEEP DISORDERS	$-2,116	Yes	1
93.079	COOPERATIVE AGREEMENTS TO PROMOTE ADOLESCENT HEALTH THROUGH SCHOOL-BASED HIV/STD PREVENTION AND SCHOOL-BASED SURVEILLANCE	$-2,393	Yes	1
12.810	AIR FORCE MEDICAL RESEARCH AND DEVELOPMENT	$-2,871	Yes	1
12.630	BASIC, APPLIED, AND ADVANCED RESEARCH IN SCIENCE AND ENGINEERING	$-3,925	Yes	1
93.834	CAPACITY BUILDING ASSISTANCE (CBA) FOR HIGH-IMPACT HIV PREVENTION	$-4,103	Yes	1
11.900	PATENT AND TRADEMARK TECHNICAL INFORMATION DISSEMINATION	$-4,641	Yes	1
16.833	NATIONAL SEXUAL ASSAULT KIT INITIATIVE	$-6,650	Yes	1
93.959	BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE	$-16,345	Yes	0
93.604	ASSISTANCE FOR TORTURE VICTIMS	$-24,735	Yes	0

Contacts

Name	Title	Type
HJMKEF7EJW69	Amanda Ross	Auditee
2163685211	Bob Fell	Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) summarizes the expenditures of Case Western Reserve University (the “University”) under programs of the federal government for the year ended June 30, 2025. The information presented in the Schedule is presented on the accrual basis of accounting, which is in accordance with the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (“Uniform Guidance”). Because the Schedule presents only the federal award activity of the University, it is not intended to and does not present the financial position, changes in net assets and cash flows of the University. Negative numbers in the Schedule represent adjustments to amounts reported in prior years in the normal course of business. Assistance Listing numbers and pass-through numbers are provided when available. For purposes of the Schedule, federal awards include all grants, contracts and similar agreements entered into directly between the University and agencies and departments of the federal government and all sub-awards to the University by non-federal organizations pursuant to federal grants, contracts and similar agreements. In May 2002, the University entered into an agreement with the Cleveland Clinic Foundation (“CCF”) to form a new medical education and research program, Cleveland Clinic Lerner College of Medicine (“CCLCM”), within the University’s School of Medicine. This is a collaborative arrangement between the University and CCF which is governed by the academic and research standards of the University. The results of both the academic and research operations of CCLCM are included in the University’s accompanying financial statements. Beginning in fiscal 2004, research grants from the National Institutes of Health were awarded to and administered through the University in support of CCLCM investigators based at CCF. Oversight for the CCLCM grants is ultimately the responsibility of the Vice Dean for the University’s School of Medicine, though day-to-day operations is delegated to CCF who abide by the research policies and procedures of the University. The University’s indirect cost rate set by the U.S. Department of Health and Human Services is applied to the grants awarded for CCLCM. For these reasons, the awards in support of CCLCM investigators based at CCF are not presented as sub-recipient awards in the Schedule.

The University applies its predetermined approved facilities and administrative rate ascertained through negotiations with the U.S. Department of Health and Human Services when charging indirect costs to federal awards rather than the 10% de minimis cost rate as described in Section 200.414 of the Uniform Guidance. Pursuant to the agreement with the U.S. Department of Health and Human Services dated May 9, 2024, the predetermined rate effective for the period July 1, 2021 to June 30, 2025 for on-campus research and for CCLCM is 61% of modified total direct costs, while the off-campus research rate is 26%.

The federal student loan programs listed below are administered directly by the University and balances and transactions relating to these programs are included in the University’s financial statements.

Finding Details

Finding 2025-001

Criteria In accordance with 2 CFR 200.302 (b)(3), the recipient must maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income, and interest. All records must be supported by source documentation. Condition We selected 25 drawdowns across all agencies for testing. Of these 25, 1 drawdown selection was approved 1 day after the drawdown request was submitted, but prior to receiving the draw amount. However, this 1 drawdown selection was prior to the remediation period performed by management. As such, it is included as a repeat finding, but as there were no exceptions in the remediation period, the finding is considered remediated. Cause During the audit period, the University experienced a transition in leadership within the Office of Research Administration. As part of this transition, the Associate Vice President for Research Administration was responsible for reviewing and approving drawdown requests, which was overlooked in certain instances. Effect The University processed drawdowns prior to supervisory approval. Questioned Costs None. Repeat Finding Yes Recommendation We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request

Finding 2025-002

Criteria In accordance with 2 CFR 200.324 (a), the recipient or subrecipient must perform a cost or price analysis for every procurement transaction, including contract modifications, in excess of the simplified acquisition threshold. The method and degree of analysis conducted depend on the facts surrounding the particular procurement transaction. For example, the recipient or subrecipient should consider potential workforce impacts in their analysis if the procurement transaction will displace public sector employees. However, as a starting point, the recipient or subrecipient must make independent estimates before receiving bids or proposals. Condition In our testing, 6 of 25 samples were in excess of the University’s simplified acquisition threshold ($50,000 per the policy through 3/31/2025 and $250,000 per the policy starting 4/1/2025). Of the 6 that were in excess of the simplified acquisition threshold noted, only the 4 selections that were dated prior to 3/31/2025 did not have evidence of an independent cost or price analysis in accordance with CFR 200.324 (a). As such, this is included as a repeat finding, but as there were no exceptions in the remediation period, the finding is considered remediated. Cause Management’s current policy does not require an independent cost or price analysis to be documented as part of the procurement process for those items meeting the University’s simplified acquisition threshold. Effect The University could be entering into transactions which are not the most economical or practical procurements for the Federal Government and such transaction could be unallowed or result in unallowable costs. Questioned Costs None. Repeat Finding Yes Recommendation We recommend that the University update its procurement policy so that contemporaneous documentation and retention of evidence for the selection of each vendor that meets the University’s simplified acquisition threshold is maintained consistently in the procurement files. Documentation should clearly outline the University’s independent cost or price analysis.