FAC Explorer

Audit 39481

FY End
2022-06-30
Total Expended
$550.66M
Findings
4
Programs
651
Organization: Case Western Reserve University (OH)
Year: 2022 Accepted: 2023-03-16
Auditor: Pricewaterhousecoopers LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
42922 2022-001 - Yes C
42923 2022-001 - Yes C
619364 2022-001 - Yes C
619365 2022-001 - Yes C

Programs

ALN Program Spent Major Findings
84.268 Federal Direct Student Loans $135.98M - 0
93.853 Extramural Research Prog. in the Neurosciences and Neurological Dis. $15.91M Yes 0
93.853 Extramural Research Programs in Neurological Disorders $15.07M Yes 0
93.837 Cardiovascular Diseases Research $13.43M Yes 0
93.866 Aging Research $11.76M Yes 0
93.397 Cancer Centers Support Grants $10.87M Yes 1
93.847 Diabetes, Digestive, and Kidney Diseases Extramural Research $10.20M Yes 0
93.855 Allergy, Immunology and Transplantation Research $8.88M Yes 0
93.264 Nurse Faculty Loan Program- Outstanding As of 7/1/2021 $8.84M - 0
93.838 Lung Diseases Research $7.90M Yes 0
93.867 Vision Research $6.28M Yes 0
12.420 Military Medical Research and Development $6.21M Yes 0
93.839 Blood Diseases & Resources Research $6.14M Yes 0
93.393 Cancer Cause & Prevention Research $5.91M Yes 0
84.425E Covid-19 Higher Education Emergency Relief Fund Student Portion $5.89M Yes 0
93.273 Alcohol Research Programs $5.82M Yes 0
84.038 Federal Perkins Loan Outstanding Loans As of July 1, 2021 $4.96M - 0
84.063 Federal Pell Grant Program $4.72M - 0
93.396 Cancer Biology Research $4.08M Yes 0
93.283 Centers for Disease Control and Prevention $3.74M Yes 0
93.846 Arthritis, Musculoskeletal, & Skin Diseases Research $3.71M Yes 0
93.395 Cancer Treatment Research $3.58M Yes 0
81.049 Office of Science Financial Assistance Program $3.21M Yes 0
93.361 Nursing Research $2.82M Yes 0
84.033 Federal Work-Study Program $2.37M - 0
93.113 Environmental Health $2.33M Yes 0
93.121 Oral Diseases & Disorder Research $2.22M Yes 0
12.431 Basic Scientific Research $2.17M Yes 0
93.351 Research Infrastructure Programs $2.14M Yes 0
47.041 Engineering Grants $2.06M Yes 0
93.859 Biomedical Research and Research Training $2.06M Yes 0
47.049 Mathematical & Physical Sciences $1.96M Yes 1
47.070 Computer and Information Science & Engineering $1.90M Yes 0
47.074 Biological Sciences $1.90M Yes 0
93.286 Discovery and Applied Res. for Technological Innov. to Improve Health $1.87M Yes 0
43.002 Hx5, Inc. $1.86M Yes 0
93.342 Health Prof. Student Loans, Pcp Loans Out. Loans As of 7/1/2021 $1.85M - 0
93.350 National Center for Advancing Translational Sciences $1.69M Yes 0
93.242 Mental Health Research Grants $1.55M Yes 0
93.279 The Ohio State University $1.41M Yes 0
93.310 Trans-Nih Research Support $1.33M Yes 0
12.300 Basic and Applied Scientific Research $1.32M Yes 0
93.879 Medical Library Assistance $1.25M Yes 0
93.846 Arthritis, Musculoskeletal, and Skin Diseases Research $1.25M Yes 0
12.800 Air Force Defense Research Sciences Program $1.23M Yes 0
84.007 Federal Supplemental Educational Opportunity Grants $1.06M - 0
93.398 Cancer Research Manpower $986,659 Yes 0
93.840 Massachusetts General Hospital $853,723 Yes 0
93.RD Center for Disease Control & Prevention $850,442 Yes 0
93.855 Covid-19 Allergy, Immunology and Transplantation Research $838,689 Yes 0
93.RD Harvard School of Public Health $760,591 Yes 0
93.172 Human Genome Research $756,241 Yes 0
81.RD Lawrence Livermore National Laboratories $747,903 Yes 0
93.173 Research Related to Deafness and Communications Disorders $731,053 Yes 0
12.910 Research & Technology Development $725,688 Yes 0
93.855 Allergy and Infectious Diseases Research $717,640 Yes 0
93.839 University of Michigan $710,873 Yes 0
93.865 Child Health and Human Development Extramural Research $693,903 Yes 0
93.RD Brown University $691,511 Yes 0
93.838 New York University School of Medicine $611,443 Yes 0
93.359 Nurse Education, Practice Quality and Retention $610,472 Yes 0
43.001 Aerospace Education Services Program $607,295 Yes 0
47.075 Social, Behavioral and Economic Sciences $603,628 Yes 0
93.286 Discovery and Applied Res. for Technological Innov. to Improve Human $578,778 Yes 0
93.840 Translational Res. Heart, Lung, Blood Diseases, and Sleep Disorders $528,931 Yes 0
93.433 Administration for Community Living $517,278 Yes 0
81.086 Conservation Research and Development $492,854 Yes 0
93.242 Covid-19 Mental Health Research Grants $474,727 Yes 0
93.394 Cancer Detection and Diagnosis Research $446,809 Yes 0
93.264 Nurse Faculty Loan Program- Issued During 2020 $439,725 - 0
93.732 Health Resources & Services Administration $431,527 Yes 0
93.396 University of Michigan $431,297 Yes 0
93.839 Johns Hopkins University $424,668 Yes 0
93.884 Grants for Primary Care Training and Enhancement $422,708 Yes 0
93.077 Family Smoking Prevention and Tobacco Control Act Regulatory Research $413,656 Yes 0
93.866 New York University $402,953 Yes 0
93.342 Health Prof. Student Loans, Includ. Pcp Loans New Loans As of 7/1/2022 $400,000 - 0
93.859 University of Pittsburgh $393,019 Yes 0
93.855 University of California, Irvine $386,032 Yes 0
93.847 Brown University $375,746 Yes 0
47.076 Education and Human Resources $373,609 Yes 0
93.855 University of Washington $366,933 Yes 0
93.396 Columbia University $362,919 Yes 0
93.855 Temple University $349,846 Yes 0
84.047 Trio Upward Bound $342,867 - 0
93.393 Houston Methodist Research Institute $341,941 Yes 0
93.855 Univ of California at L A $331,633 Yes 0
93.136 Injury Prevent. and Control Research and State and Comm. Based Prog. $318,796 Yes 0
93.351 University of Wisconsin - Madision $310,624 Yes 0
43.001 Carnegie Mellon University $303,311 Yes 0
93.838 Brigham & Women's Hospital $296,916 Yes 0
93.846 Arthritis, Musculoskeletal and Skin Diseases Research $279,695 Yes 0
93.396 University of Texas Sw Medcen $269,715 Yes 0
93.838 Univ of N Carolina Chapel Hill $268,191 Yes 0
93.865 Rti International $262,328 Yes 0
93.855 University of California, San Diego $258,545 Yes 0
93.847 North Dakota State University $258,490 Yes 0
93.847 Emory University $254,604 Yes 0
93.866 University of Miami $250,114 Yes 0
93.279 Applied Vr, Inc. $248,562 Yes 0
93.855 Mount Sinai School of Medicine $242,224 Yes 0
84.325 Personnel Develop. to Improve Serv.s and Results for Children $231,893 Yes 0
93.855 Oregon Health and Sciences University $229,836 Yes 0
93.847 Jaeb Center Health Research $226,892 Yes 0
84.044 Trio Talent Search $224,304 - 0
93.958 Ohio Department of Mental Health $221,734 Yes 0
12.420 Cleveland Veteran's Admin. Medical Research and Education Foundation $221,565 Yes 0
93.989 International Research and Research Training $221,306 Yes 0
81.087 Renewable Energy Research and Development $220,775 Yes 0
93.853 Yale University $212,152 Yes 0
93.865 Eastern Michigan University $209,072 Yes 0
93.859 University of Texas Southwestern Medical $207,062 Yes 0
93.859 Cell X Technologies, Inc. $205,780 Yes 0
16.560 National Insitute of Justice $205,607 Yes 0
93.847 George Washington University $205,162 Yes 0
93.855 Iowa State University $204,794 Yes 0
93.855 Beth Israel Deaconess Medical Center $204,446 Yes 0
93.859 University of Michigan $193,625 Yes 0
93.399 Nrg Oncology Foundation, INC $191,323 Yes 0
93.361 University of Washington $190,812 Yes 0
81.135 Advanced Research and Projects Agency Energy Financial Assistance Prog $186,348 Yes 0
93.867 Jaeb Center Health Research $185,525 Yes 0
93.395 Physical Sciences, Inc. $185,521 Yes 0
93.738 Cuyahoga County Board of Health $184,866 Yes 0
93.191 Graduate Psychology Education $183,500 Yes 0
93.866 Covid-19 Aging Research $182,865 Yes 0
93.847 University of Minnesota $182,802 Yes 0
93.778 Ohio University $182,167 Yes 0
43.003 Exploration $180,673 Yes 0
93.242 Mental Health Research $180,645 Yes 0
93.RD Rti International $180,109 Yes 0
93.086 Passages Connecting Fathers and Sons INC $177,227 Yes 0
93.186 National Research Service Award in Primary Care Medicine $175,989 Yes 0
93.837 Tufts University $174,856 Yes 0
93.867 University of Alabama, Birmingham $174,438 Yes 0
93.837 Centerline Biomedical, Inc. $171,977 Yes 0
93.135 University of Iowa $170,775 Yes 0
14.536 Research and Evaluations, and Data Analysis and Utilization $169,908 Yes 0
93.838 Univ of Maryland Baltimore $169,904 Yes 0
93.837 Mount Sinai School of Medicine $167,928 Yes 0
93.136 Cuyahoga County Board of Health $167,437 Yes 0
47.050 Geosciences $164,490 Yes 0
47.050 University of Chicago $161,987 Yes 0
12.800 Purdue University $161,295 Yes 0
93.393 University of Pittsburgh $159,685 Yes 0
20.200 Cleveland State University $159,664 - 0
16.838 Cuyahoga County-Mental Health Board $159,289 Yes 0
93.855 University of California, Los Angeles $158,840 Yes 0
81.087 Underwriters Laboratory, Inc. $157,655 Yes 0
93.855 Emory University $156,686 Yes 0
93.307 University of Pittsburgh $155,581 Yes 0
12.300 University of South Florida $154,462 Yes 0
93.084 The J. Craig Venter Institute $153,671 Yes 0
93.847 University of Washington $152,610 Yes 0
97.132 Financial Assistance for Targeted Violence and Terrorism Prevention $151,738 Yes 0
43.012 Space Technology $151,387 Yes 0
93.847 Indiana University $149,991 Yes 0
47.074 Ohio State University Research Foundatio $149,146 Yes 0
93.847 Cedars-Sinai Medical Center $148,196 Yes 0
93.867 University of Rochester $147,788 Yes 0
93.121 University of California, Los Angeles $146,460 Yes 0
16.582 Ohio Attorney General $145,017 Yes 0
93.855 Fred Hutchinson Cancer Research Ctr $144,647 Yes 0
93.172 Penn State Univetsity $144,561 Yes 0
93.837 Stanford University $143,219 Yes 0
93.866 Vanderbilt University Medical Center $142,765 Yes 0
12.RD Kbrwyle Science, Technology & Engineerin $140,838 Yes 0
93.838 Ann & Robert H Lurie Children's Hospital $140,783 Yes 0
93.104 Comp. Mental Health Services for Children with Emotional Disturb. $139,833 Yes 0
93.865 Emory University $139,376 Yes 0
93.393 Medical College of Wisconsin $139,316 Yes 0
93.242 University of Southern California $137,752 Yes 0
81.087 University of Central Florida $137,484 Yes 0
93.866 Suny at Buffalo $136,760 Yes 0
93.853 Johns Hopkins University $136,300 Yes 0
93.859 Ohio State University Research Foundation $135,527 Yes 0
81.087 Braskem America, Inc. $132,294 Yes 0
93.279 Drug Abuse and Addiction Research Programs $126,316 Yes 0
93.233 National Center on Sleep Disorders Research $126,223 Yes 0
93.393 University of Melbourne $125,388 Yes 0
12.420 Louis Stokes Cleveland Va Medical Center $125,099 Yes 0
47.070 University of Colorado, Colorado Springs $121,585 Yes 0
93.855 Covid-19 Drexel University $121,411 Yes 0
93.364 Nursing Student Loans Outstanding Loans As of July 1, 2021 $120,389 - 0
93.859 Wake Forest University $119,289 Yes 0
93.394 University of Michigan $117,810 Yes 0
93.243 Recovery Solutions of Northeast Ohio $114,603 Yes 0
84.184 Covid-19 Educational Service Ctr-Cuyahoga County $114,307 - 0
93.837 University of Pittsburgh $113,991 Yes 0
93.838 Copd Foundation $113,839 Yes 0
12.800 University of Washington $113,545 Yes 0
93.926 City of Cleveland $113,402 Yes 0
12.300 Duke University $112,980 Yes 0
93.846 Yale University $112,907 Yes 0
93.866 University of Pittsburgh $112,348 Yes 0
12.300 Materials Resources, LLC $111,608 Yes 0
93.839 Biochip Labs, Inc. $111,486 Yes 0
93.853 Massachusetts General Hospital $110,944 Yes 0
84.425C Covid-19 Higher Education Emergency Relief Fund Governor's Emergency $110,232 Yes 0
93.859 University of Arizona $110,183 Yes 0
93.839 Hemex Health $109,446 Yes 0
10.310 Agriculture and Food Research Initiative (afri) $108,364 Yes 0
93.395 Seattle Childrens Hospital $108,324 Yes 0
93.840 Vanderbilt University $103,811 Yes 0
93.837 Beth Israel Deconess Med Center $102,204 Yes 0
43.007 Space Operations $102,051 Yes 0
10.001 Agricultural Research Basic and Applied Research $101,601 Yes 0
93.243 Wingspan Care Group $101,226 - 0
84.425F Covid-19 Higher Education Emergency Relief Fund-Ins. Portion $100,703 Yes 0
81.086 The Ohio State University $100,429 Yes 0
93.853 University of Texas Health Science Cente $99,297 Yes 0
93.867 Univ of California at Irvine $99,000 Yes 0
93.853 University of Alabama, Birmingham $98,613 Yes 0
43.001 Alcyon Technical Services Joint Venture $96,702 Yes 0
93.866 Northeast Ohio Medical University $96,600 Yes 0
16.833 Akron Police Department $94,275 Yes 0
93.855 University of Illinois $93,665 Yes 0
93.393 Massachusetts General Hospital $92,390 Yes 0
47.049 University of Arkansas $91,482 Yes 0
93.395 Mayo Clinic $91,366 Yes 0
93.867 Massachusetts Eye and Ear Infirmary $89,988 Yes 0
93.279 University of Cincinnati $89,684 Yes 0
47.049 Colorado School of Mines $87,899 Yes 0
81.087 University of California, Los Angeles $87,644 Yes 0
93.395 Triterpenoid Therapeutics INC $87,421 Yes 0
93.837 Univ of California at L A $87,181 Yes 0
93.286 University of Michigan $85,147 Yes 0
47.041 Biochip Labs, Inc. $85,000 Yes 0
20.701 Washington State University $84,897 - 0
93.867 Univ of Maryland-College Park $84,636 Yes 0
93.135 University of Alabama, Birmingham $82,352 Yes 0
93.847 Duke University $82,289 Yes 0
93.838 Indiana University $82,195 Yes 0
93.839 Oregon Health and Sciences University $81,769 Yes 0
47.075 University of Michigan $80,381 Yes 0
93.847 University of Michigan $80,354 Yes 0
93.395 Fred Hutchinson Center $79,919 Yes 0
93.350 Covid-19 National Center for Advancing Translational Sciences $78,923 Yes 0
47.041 Tartan, LLC $77,640 Yes 0
43.001 Advanced Cooling Technologies, Inc. $77,249 Yes 0
47.070 Covid-19 Computer and Information Science & Engineering $76,773 Yes 0
93.RD National Cancer Institute $75,720 Yes 0
16.833 Cuyahoga County Prosecutor's Office $74,559 Yes 0
47.070 Ohio State University Research Foundation $73,734 Yes 0
93.866 Wake Forest University $73,565 Yes 0
93.838 University of Indiana $72,813 Yes 0
93.853 Children's Hospital Boston $72,636 Yes 0
93.310 Covid-19 Stanford University $71,225 Yes 0
93.399 Oregon Health and Science University $70,693 Yes 0
93.859 Cleveland State University $69,709 Yes 0
81.117 Energy Efficiency and Renewable Energy Information Dissemination $68,851 Yes 0
10.310 Covid19 Produce Perks Midwest, Inc. $68,795 Yes 0
10.310 University of Hawaii $68,043 Yes 0
93.865 Georgetown University $67,741 Yes 0
14.536 Urban Institute $66,785 Yes 0
93.243 Cuyahoga County of Ohio $66,283 Yes 0
93.394 Ohio State University Research Foundatio $64,495 Yes 0
93.103 Hemex Health $63,757 Yes 0
16.745 City of Cleveland $63,668 Yes 0
93.855 Johns Hopkins University $62,587 Yes 0
47.049 University of California, Davis $62,477 Yes 0
93.396 Univ of California San Diego $62,278 Yes 0
93.310 University of California, San Diego $61,875 Yes 0
81.049 Ohio State University Research Foundation $61,730 Yes 0
93.213 Univ of Washington, St Louis $61,663 Yes 0
93.079 Cleveland Municipal School District $61,396 Yes 0
93.RD Cuyahoga County of Ohio $60,832 Yes 0
93.286 University of Wisconsin - Madision $60,603 Yes 0
16.812 Cuyahoga County of Ohio $60,132 Yes 0
93.958 Centers for Families and $58,824 - 0
93.866 Indiana University $58,404 Yes 0
93.847 Johns Hopkins University $58,306 Yes 0
10.310 University of Arkansas $57,687 Yes 0
93.847 Mount Sinai School of Medicine $57,663 Yes 0
93.867 University of California, Irvine $57,399 Yes 0
93.243 Substance Abuse and Mental Health Services Projects of Significance $57,242 Yes 0
93.226 Covid-19 Virginia Commonwealth University $56,960 Yes 0
43.002 National Aeronautics and Space Administration $56,932 Yes 0
93.243 Substance Abuse and Mental Health Serv. Projects of Reg. Significance $56,534 Yes 0
93.393 University of Colorado $56,419 Yes 0
77.008 U.s. Nuclear Regulatory Commission Scholarship and Fellowship Program $56,341 Yes 0
93.113 University of Minnesota $56,218 Yes 0
93.061 Innovations in Applied Public Health Research $54,252 Yes 0
93.837 Mount Sinai Icahn School of Medicine $53,998 Yes 0
93.855 University of North Carolina $53,980 Yes 0
16.575 Ohio Attorney General $53,821 - 0
93.311 Redeemer's University Ede $53,619 Yes 0
93.837 University of California, Los Angeles $53,264 Yes 0
93.279 Jackson Laboratory $52,844 Yes 0
93.837 Cleveland Clinic Foundation $52,742 Yes 0
47.041 Directorate for Engineering $51,938 Yes 0
93.866 Mayo Clinic $51,911 Yes 0
93.847 University of Indiana $51,906 Yes 0
93.837 National Jewish Health $49,344 Yes 0
93.866 Univ of Maryland Baltimore $48,579 Yes 0
93.853 Univ of Alabama at Birmingham $48,195 Yes 0
93.173 Boys Town National Research Hospital $48,125 Yes 0
93.867 Cincinnati Child Hosp Rsch Fdn $48,058 Yes 0
93.394 Johns Hopkins University $47,415 Yes 0
93.847 University of Texas $47,411 Yes 0
93.395 Ecog-Acrin Cancer Research Group $46,933 Yes 0
93.837 Rti International $46,465 Yes 0
93.838 New York University Sch of Med $46,304 Yes 0
12.800 West Virginia University $45,924 Yes 0
93.396 Memorial Sloan-Kettering Cancer Center $45,546 Yes 0
93.307 Minority Health and Health Disparities Research $45,455 Yes 0
93.958 Bellefaire Jewish Children's Bureau $45,438 - 0
93.867 Shennong Biotech, Inc. $45,086 Yes 0
93.884 Northeast Ohio Medical University $44,840 Yes 0
93.393 University of Michigan $44,804 Yes 0
93.866 Columbia University $43,468 Yes 0
93.172 The Hastings Center $43,300 Yes 0
93.867 H-Cubed INC $42,547 Yes 0
93.243 City of Cleveland $42,433 Yes 0
93.364 Nursing Student Loans New Loans Issued During 2022 $42,088 - 0
47.078 University of Chicago $42,058 Yes 0
47.079 University of Delaware $41,495 Yes 0
93.853 University of Idaho $41,347 Yes 0
47.041 Washington State University $41,105 Yes 0
93.399 University of Michigan $40,950 Yes 0
93.RD University of North Carolina $40,722 Yes 0
93.172 University of Maryland $40,628 Yes 0
93.778 Medical Assistance Program $40,410 Yes 0
43.001 Jet Propulsion Laboratory $39,728 Yes 0
81.049 Critical Materials Institute $39,721 Yes 0
93.778 Public Children Services Association Oh $39,702 Yes 0
93.847 Columbia University $39,606 Yes 0
93.393 Univ of Alabama at Birmingham $39,553 Yes 0
93.172 Arima Genomics, Inc. $39,405 Yes 0
93.879 University of Pennsylvania $38,663 Yes 0
93.837 New York University School of Medicine $38,631 Yes 0
81.121 Nuclear Energy Research, Development and Demonstration $38,263 Yes 0
93.847 Arizona State University $37,928 Yes 0
93.213 Boston Medical Center $37,780 Yes 0
93.865 Children's Ntnl Medical Cntr $37,625 Yes 0
93.865 Children's Research Institute $37,509 Yes 0
43.RD Materials Answers, LLC $37,369 Yes 0
93.855 University of Miami $37,186 Yes 0
93.243 Cuyahoga County-Mental Health Board $36,975 Yes 0
16.812 Cuyahoga County Board of Commissioners $36,731 Yes 0
93.855 University of Florida $36,512 Yes 0
93.855 University of Pennsylvania $35,513 Yes 0
93.865 Mc3, INC $35,380 Yes 0
93.846 Johns Hopkins University $35,378 Yes 0
12.420 University of Vermont $34,924 Yes 0
93.213 Research and Training in Complementary and Integrative Health $34,823 Yes 0
93.779 United Way $34,673 Yes 0
93.393 University of Minnesota $34,596 Yes 0
93.393 Columbia University $34,573 Yes 0
93.286 State University of New York $34,439 Yes 0
93.959 Collaborative to End Human Trafficking $34,180 - 0
93.855 Massachusetts General Hospital $34,116 Yes 0
93.839 National Marrow Donor Program $34,058 Yes 0
93.396 University of Pittsburgh $34,054 Yes 0
93.989 Mbarara University of Science and Techno $33,999 Yes 0
93.393 Moffitt Cancer Ctr & Rsch Inst $33,978 Yes 0
93.853 University of Colorado $33,417 Yes 0
93.840 Idrc-Uganda $33,283 Yes 0
93.077 University of Texas Hsc at Houston $32,904 Yes 0
93.855 University of Minnesota $32,699 Yes 0
10.310 Produce Perks Midwest, Inc. $32,603 Yes 0
93.233 Anemed LLC $32,603 Yes 0
93.837 New England Research Institutes $32,295 Yes 0
93.865 Cleveland Clinic Foundation $31,578 Yes 0
93.855 University of California, San Francisco $31,546 Yes 0
93.865 Albert Einstein College of Medicine $31,201 Yes 0
47.070 University of Texas at San Antonio $30,646 Yes 0
93.396 University of Texas Southwestern Medical $30,165 Yes 0
93.838 Intermountain Medical Center $30,048 Yes 0
93.855 Hackensack Meridian Health $29,972 Yes 0
93.853 Mayo Clinic Jacksonville $29,653 Yes 0
93.855 Benaroya Research Institute $29,083 Yes 0
16.825 Cuyahoga County Prosecutor's Office $29,028 Yes 0
93.829 The Nord Center $28,387 - 0
93.847 Cleveland Clinic Foundation $27,951 Yes 0
93.865 Illinois Institute of Tech $27,639 Yes 0
93.307 Duke University $27,514 Yes 0
93.350 Vanderbilt University $27,239 Yes 0
93.846 Univ of California at San Fran $26,984 Yes 0
93.243 Medical College of Wisconsin $26,811 Yes 0
93.310 Northwestern University $26,076 Yes 0
93.393 Fred Hutchinson Center $25,951 Yes 0
12.300 Triton Systems, Inc. $25,000 Yes 0
93.213 Northwestern University $24,870 Yes 0
93.395 Brigham & Women's Hospital $24,546 Yes 0
93.866 University of California, Los Angeles $24,520 Yes 0
93.866 University of Washington $24,166 Yes 0
93.855 Scripps Research Institute $23,967 Yes 0
93.837 University of Cincinnati $23,914 Yes 0
93.837 Massachusetts General Hospital $23,713 Yes 0
93.837 Children's Hospital of Philadelphia $23,680 Yes 0
93.853 Great Lakes Neuro Technologies $23,651 Yes 0
93.226 University Hospitals of Cleveland $23,648 Yes 0
93.395 Public Health Institute $23,648 Yes 0
93.847 University of Illinois $23,512 Yes 0
93.866 Univ of Southern California $23,478 Yes 0
93.865 The U of Texas Rio Grande Vall $23,439 Yes 0
93.840 Covid-19 Transl. Res. for Heart, Lung, Blood, and Sleep Disorders $23,138 Yes 0
16.560 West Virginia Research Corp. $22,984 Yes 0
81.049 Nielson Scientific $22,709 Yes 0
93.350 Univ of Alabama at Birmingham $22,681 Yes 0
93.853 Axoneural Therapeutics, Inc. $22,172 Yes 0
93.396 Oregon Health & Science Univ $22,152 Yes 0
93.865 Children's National Medical Center $22,069 Yes 0
93.838 Covid-19 New York University School of Medicine $21,555 Yes 0
93.867 Indiana University $21,215 Yes 0
93.394 Bioinvision, Inc. $21,185 Yes 0
93.838 Massachusetts General Hospital $20,741 Yes 0
93.307 Wayne State University $20,694 Yes 0
93.855 University of Alabama, Birmingham $20,497 Yes 0
93.279 Covid-19 Drug Abuse and Addiction Research Programs $20,489 Yes 0
93.846 University of Nebraska $20,228 Yes 0
93.866 University of Pennsylvania $20,216 Yes 0
93.847 Univ of Washington at St Louis $20,000 Yes 0
10.561 The Ohio State University $19,840 - 0
16.525 Grants to Reduce Domestic Violence, Dating Violence on Campus $19,707 - 0
93.837 Temple University $19,701 Yes 0
93.855 Fred Hutchinson Center $19,602 Yes 0
93.866 University of Southern California $19,558 Yes 0
93.172 Cleveland Clinic $19,535 Yes 0
93.840 University of Washington $19,505 Yes 0
93.866 Cleveland Clinic Foundation $19,381 Yes 0
93.846 Wake Forest University $19,323 Yes 0
93.394 Pennsylvania State University $19,309 Yes 0
93.838 George Washington University $19,298 Yes 0
81.086 Argonne National Laboratory $18,943 Yes 0
93.855 Northwestern University $18,631 Yes 0
93.837 Washington University $18,544 Yes 0
93.865 University of Colorado, Boulder $18,408 Yes 0
93.866 Mount Sinai School of Medicine $18,395 Yes 0
93.838 Vanderbilt University $18,369 Yes 0
93.839 University of Pittsburgh $17,878 Yes 0
93.866 Oregon Health & Science Univ $17,807 Yes 0
93.859 Cuyahoga Community College $17,806 Yes 0
93.834 Washington University $17,768 Yes 0
93.837 Vanderbilt University Medical Center $17,644 Yes 0
93.838 University of Pennsylvania $17,071 Yes 0
47.075 Covid-19 Social, Behavioral and Economic Sciences $16,718 Yes 0
93.307 University of New Mexico $16,467 Yes 0
93.395 Oregon Health and Sciences University $16,307 Yes 0
93.124 Health Resources & Services Administration $15,543 Yes 0
93.847 Nationwide Children's Hospital $15,507 Yes 0
93.853 Nervive $15,458 Yes 0
93.865 George Washington University $15,249 Yes 0
93.837 Brigham and Women Hospital $15,160 Yes 0
93.393 University of New Mexico $15,094 Yes 0
93.866 Theranova, LLC $14,865 Yes 0
93.850 Epilepsy Association of West/central PA $14,770 Yes 0
93.865 University of Pittsburgh $14,711 Yes 0
93.079 Ohio Department of Health $14,500 Yes 0
93.846 Northwestern University $14,404 Yes 0
93.855 Yale University $14,359 Yes 0
12.420 Cleveland Clinic Foundation $14,105 Yes 0
93.838 Covid-19 University of Utah $13,979 Yes 0
93.395 Johns Hopkins University $13,830 Yes 0
93.393 Dana Farber Cancer Institute $13,741 Yes 0
93.286 Emory University $13,740 Yes 0
93.172 University of Louisville Health Sciences $13,601 Yes 0
93.855 University of Cincinnati $13,405 Yes 0
93.867 Jaeb Center for Health Research- Contrac $13,401 Yes 0
93.393 Opsiclear LLC $13,261 Yes 0
93.846 University of Pennsylvania $13,216 Yes 0
93.243 Frontline Services $12,941 Yes 0
93.855 University of Texas Health Science Cente $12,818 Yes 0
93.847 Medical University of South Carolina $12,598 Yes 0
11.620 Science, Technology, Business And/or Education Outreach $12,495 - 0
93.837 Drexel University $12,204 Yes 0
93.865 University of Washington $12,189 Yes 0
93.395 Mount Sinai School of Medicine $12,181 Yes 0
93.393 Sloan-Kettering Cancer Rsrch $12,130 Yes 0
93.847 Augusta University, Diacomp $11,969 Yes 0
93.839 Blood Diseases and Resources Research $11,805 Yes 0
66.516 National Student Design Competition for Sustainability $11,569 Yes 0
93.866 University of Florida $10,978 Yes 0
93.307 Great Lakes Neuro Technologies $10,934 Yes 0
19.021 U.s. Embassy United Arab Emirates $10,836 - 0
93.847 Theratome $10,709 Yes 0
93.837 Northwestern University $10,449 Yes 0
47.079 International Science and Engineering (oise) $10,444 Yes 0
93.846 Brigham & Women's Hospital $10,388 Yes 0
93.853 Northeastern University $10,360 Yes 0
93.847 Children's Mercy Hosp & Clinic $10,306 Yes 0
93.865 New York University School of Medicine $10,176 Yes 0
93.310 Wayne State University $9,973 Yes 0
93.839 University of California, San Diego $9,806 Yes 0
93.847 University of California, San Francisco $9,707 Yes 0
93.RD Mayo Clinic $9,705 Yes 0
93.273 University of North Carolina $9,432 Yes 0
93.853 Univ of California San Diego $9,290 Yes 0
93.847 Vanderbilt University $9,232 Yes 0
93.243 Montgomery County Juvenile Court $9,165 Yes 0
93.395 Nrg Oncology $9,047 Yes 0
93.853 Northwestern University $8,890 Yes 0
93.213 Mount Sinai Medical Center $8,839 Yes 0
93.RD Covance INC $8,741 Yes 0
93.396 University of Pennsylvania $8,689 Yes 0
93.837 Yale University $8,551 Yes 0
93.853 Drexel University $8,432 Yes 0
93.958 Murtis Taylor Human Services System $8,125 - 0
93.395 Nrg Oncology Foundation, INC $8,000 Yes 0
93.121 Missouri University $7,948 Yes 0
93.855 The Regents of the University of Califor $7,757 Yes 0
16.320 Cleveland Rape Crisis Center $7,615 Yes 0
93.838 Columbia University $7,412 Yes 0
93.361 University of Cincinnati $7,214 Yes 0
93.924 Ryan White Hiv/aids Dental Reim. and Community Based Dental Grants $7,177 Yes 0
93.989 Research Foundation for Mental Hygiene $7,130 Yes 0
93.394 Hoag Memorial Hospital Presbyterian $7,112 Yes 0
93.837 Ohio State University $7,052 Yes 0
93.855 Univ of Washington at St Louis $7,017 Yes 0
93.395 Sloan-Kettering Cancer Rsrch $6,945 Yes 0
93.837 Duke University $6,915 Yes 0
93.855 University of Colorado Anschutz Medical $6,899 Yes 0
47.041 Haima Therapeutics $6,712 Yes 0
93.394 University of Texas- MD Anderson Cancer $6,640 Yes 0
93.394 Duke University $6,636 Yes 0
11.429 Marine Sanctuary Program $6,519 - 0
93.847 Pennington Biomedical Research $6,510 Yes 0
93.855 Univ of California at San Fran $6,419 Yes 0
93.994 Ohio Department of Health $6,400 Yes 0
93.866 Univ of California at San Fran $6,386 Yes 0
93.855 Univ of N Carolina Chapel Hill $6,124 Yes 0
93.395 Columbia University $5,939 Yes 0
93.853 University of Cincinnati $5,869 Yes 0
93.866 Mayo Clinic Rochester $5,769 Yes 0
93.865 Tufts Medical Center, Inc. $5,754 Yes 0
93.121 University of Texas Hsc at Houston $5,519 Yes 0
47.049 University of Illinois at Urbana $5,382 Yes 0
93.855 Family Health International $5,299 Yes 0
93.350 National Ctr Adv Transl Scienc $5,000 Yes 0
93.855 City of Hope $4,698 Yes 0
93.847 University of California, Los Angeles $4,672 Yes 0
93.838 Harvard University $4,642 Yes 0
93.226 Research on Healthcare Costs, Quality and Outcomes $4,581 Yes 0
93.350 Duke University $4,535 Yes 0
93.853 University of California, Davis $4,315 Yes 0
11.619 Arrangements for Interdisciplinary Research Infrastructure $4,228 - 0
93.847 University of Pennsylvania $4,192 Yes 0
12.420 Celloram INC $3,978 Yes 0
93.837 University of Pennsylvania $3,884 Yes 0
93.838 Texas A & M $3,811 Yes 0
93.855 University of Pittsburgh $3,800 Yes 0
93.837 University of Minnesota $3,689 Yes 0
93.865 Kent State University $3,680 Yes 0
93.855 Duke Clinical Research Institute $3,599 Yes 0
93.103 Food and Drug Administration Research $3,422 Yes 0
93.085 Research on Research Integrity $3,356 Yes 0
93.350 Mount Sinai School of Medicine $3,115 Yes 0
12.800 Virtual Em $2,965 Yes 0
93.867 University of Pittsburgh $2,778 Yes 0
93.395 Oregon Health & Science Univ $2,762 Yes 0
93.989 University of Nebraska Medical Ctr. $2,602 Yes 0
93.226 Johns Hopkins University $2,573 Yes 0
93.242 Johns Hopkins University $2,424 Yes 0
93.853 Cornell University $2,259 Yes 0
12.420 Johns Hopkins University $2,155 Yes 0
47.041 University of Akron $2,038 Yes 0
93.847 Highland Instruments $1,822 Yes 0
93.853 University of Michigan $1,814 Yes 0
93.855 Children's Hospital La $1,767 Yes 0
93.395 The Children's Hosp of Phila $1,740 Yes 0
93.586 Cuyahoga County Public De $1,697 - 0
93.279 University of Utah $1,651 Yes 0
93.838 University of North Carolina $1,545 Yes 0
93.847 University of South Florida $1,461 Yes 0
43.RD Space Telescope Science Institute $1,262 Yes 0
93.242 University of Washington $1,092 Yes 0
47.041 Cleveland State University $1,060 Yes 0
93.855 Duke University $1,010 Yes 0
93.853 Cleveland Clinic Foundation $975 Yes 0
16.560 University of California, Davis $910 Yes 0
93.853 Columbia University $899 Yes 0
93.837 Children's Hospital La $846 Yes 0
93.855 University of Southern California $785 Yes 0
93.839 Children's Hospital Boston $763 Yes 0
93.853 Kitware, Inc. $752 Yes 0
93.865 Research Triangle International $751 Yes 0
93.RD University of South Florida $750 Yes 0
47.049 Barnard College $710 Yes 0
47.074 University of Kansas $699 Yes 0
93.395 Curonbiotech INC $519 Yes 0
93.846 University of Michigan $452 Yes 0
93.310 University of Florida $444 Yes 0
93.867 Nyu Langone Medical Center $384 Yes 0
93.RD Northwestern University $380 Yes 0
93.865 Nationwide Children's Hospital $374 Yes 0
93.279 Highland Instruments $360 Yes 0
93.103 University of Florida $312 Yes 0
93.866 Duke University $296 Yes 0
93.837 Medstar Research Institute $290 Yes 0
93.838 University of Michigan $258 Yes 0
93.866 University of Nebraska Medical Ctr. $226 Yes 0
16.812 Oh Dept of Rehab and Correction $218 Yes 0
93.837 University of California, San Diego $186 Yes 0
93.839 Washington University $160 Yes 0
93.837 Bioinvision, Inc. $150 Yes 0
93.866 Univ of California San Diego $149 Yes 0
93.838 Fred Hutchinson Center $126 Yes 0
93.866 Medical University of South Carolina $125 Yes 0
93.778 Ohio Colleges of Medicine Govt Res Cntr $112 Yes 0
81.089 Fossil Energy Research and Development $86 Yes 0
45.024 Promotion of the Arts Grants to Organizations and Individuals $82 Yes 0
93.865 University of South Florida $79 Yes 0
93.867 New York University $64 Yes 0
93.866 Northwestern University $23 Yes 0
93.866 Johns Hopkins University $20 Yes 0
93.297 Cuyahoga County Board of Health $19 Yes 0
93.847 Hemex Health $8 Yes 0
47.083 University of Texas at Arlington $7 Yes 0
93.394 Akrotome Imaging $3 Yes 0
93.242 Harvard University $1 Yes 0
93.393 Mayo Foundation- Rochester $1 Yes 0
47.070 Kent State University $-1 Yes 0
93.847 University of Pittsburgh $-1 Yes 0
81.049 Powdermet, Inc. $-18 Yes 0
47.041 Texas A & M University $-22 Yes 0
93.242 Drexel University $-43 Yes 0
93.859 New York University $-53 Yes 0
93.351 Medical University of South Carolina $-127 Yes 0
93.393 University of Miami $-132 Yes 0
93.395 University of Iowa $-250 Yes 0
93.839 The Ohio State University $-275 Yes 0
93.778 Children's Hospital Medical Center $-441 Yes 0
12.420 Indiana University $-468 Yes 0
93.393 University of Virginia $-577 Yes 0
93.RD Leidos Biomedical Research Inc. $-583 Yes 0
93.286 Diascopic LLC $-643 Yes 0
93.847 University of Utah $-759 Yes 0
93.RD University of Alabama $-1,709 Yes 0
93.855 Mount Sinai Icahn School of Medicine $-1,712 Yes 0
93.350 Children's Hospital Medical Center $-1,729 Yes 0
93.359 Covid-19 Nurse Education, Practice Quality and Retention $-1,887 Yes 0
93.865 University of Maryland $-1,929 Yes 0
93.847 University of Alabama, Birmingham $-2,740 Yes 0
93.853 University of Miami $-3,077 Yes 0
93.847 University of Alabama $-3,166 Yes 0
93.855 Drexel University $-3,432 Yes 0
43.RD PC Krause & Associates, Inc. $-4,706 Yes 0
93.853 University of Kentucky $-4,923 Yes 0
93.350 University of Pittsburgh $-5,519 Yes 0
93.395 University of Texas Southwestern Medical $-7,556 Yes 0
93.778 The Ohio State University $-7,662 Yes 0
93.396 University of Utah $-7,839 Yes 0
81.135 Univenture, Inc. $-8,963 Yes 0
93.867 New Jersey Institute of Tech $-13,722 Yes 0
93.233 Ohio State University $-20,370 Yes 0
93.286 Pressure Profile Systems $-22,355 Yes 0
93.839 Ohio State University $-25,794 Yes 0
47.041 Precision Made Parts, LLC $-32,332 Yes 0
93.855 Ithax Pharmaceuticals $-38,664 Yes 0
93.847 Kidney Precision Medicine Proj $-41,440 Yes 0

Contacts

Name Title Type
HJMKEF7EJW69 Diane Domanovics Auditee
2163685930 Kelly Thornton Auditor
No contacts on file

Notes to SEFA

Title: Loan/loan guarantee outstanding balances Accounting Policies: 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, 202. 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 Universitys 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 Universitys 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 Universitys School of Medicine, though day-to-day operations is delegated to CCF who abide by the research policies and procedures of the University. The Universitys indirect cost rate set by the Department of Health & 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. De Minimis Rate Used: N Rate Explanation: 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 April 29, 2019, the predetermined rate effective for the period July 1, 2020 to June 30, 2021 for on-campus research and for CCLCM is 61% of modified total direct costs, while the off-campus research rate is 26%. The April 29, 2019 agreement also predetermined rates through fiscal year 2021 and established provisional rates for fiscal year 2022 and beyond. There was no change from the provisional rate for fiscal year 2022. 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 Universitys basic financial statements. The balance of loans outstanding at June 30, 2022 consists of: Perkins Loan Programs; 84.038; $3,607,711. Nurse Faculty Loan Program; 93.264; $7,973,773. Nursing Student Loans; 93.364; $146,813. Health Professional Student Loans, Including Primary Care Loans; 93.342; $1,941,756.

Finding Details

Finding 2022-001
Finding 2022-001 ? Cash Management Cluster: Research and Development Cluster Grantors: National Cancer Institute and National Science Foundation Assistance Listing #?s and Titles: 93.397, Cancer Centers Support Grants and 47.049, Mathematical and Physical Sciences Award Names: Case GI SPORE, Case Comprehensive Cancer Support Grant, MRI: Acquisition of an SEM instrumented to conduct inoperando observations of materials performance under external stimuli Award Year and Number: 08/21/21-07/31/22 (CA150964), 04/01/21-03/31/22 (CA043703), 08/01/20-07/31/23 (DMR-2018167) Criteria In accordance with 2 CFR 200.305 (b), for non-Federal entities other than states, payment methods must minimize the time elapsing between the transfer of funds from the United States Treasury or the pass-through entity and the disbursement by the non-Federal entity whether the payment is made by electronic funds transfer, or issuance or redemption of checks, warrants, or payment by other means. Reimbursement is the preferred method when the requirements in paragraph (b) cannot be met, when the Federal awarding agency sets a specific condition per 2 CFR 200.208, or when the non- Federal entity requests payment by reimbursement. Per the OMB Compliance Supplement, the non-Federal entity must disburse funds for program purposes before requesting payment from the Federal awarding agency or pass-through entity. Condition In testing compliance with the cash management compliance requirement in accordance with the OMB Compliance Supplement, specifically the reimbursement method, 40 individual expenditures were tested to compare the date Case Western Reserve University (the ?University?) paid the vendor to the date the University requested sponsor reimbursement. We noted 8 instances in which reimbursement was requested from the sponsor before the University paid the vendor, as shown in the chart below. Assistance Listing # Award Number Expenditure Amount Date of Payment to Vendor Date of Reimbursement Request to Sponsor Date of Reimbursement from Sponsor 93.397 CA150964 $356 8/30/2021 8/26/2021 8/26/2021 93.397 CA043703 $269 10/4/2021 9/27/2021 9/27/2021 93.397 CA150964 $245 1/5/2022 9/27/2021 9/27/2021 93.397 CA150964 $300 1/5/2022 10/25/2021 10/25/2021 93.397 CA150964 $364 11/2/2021 10/25/2021 10/25/2021 93.397 CA043703 $895 6/2/2022 5/25/2022 5/25/2022 47.049 DMR-2018167 $2,735 6/27/2022 6/17/2022 6/17/2022 47.049 DMR-2018167 $35,000 6/27/2022 6/17/2022 6/17/2022 Cause Management?s current process when requesting reimbursement to sponsors is to ensure that the expenditures are incurred, however, payment may occur at a later date. Effect The University requested and received Federal reimbursement prior to paying vendors for the selected expenses. This is a repeat finding, in the prior year two exceptions were noted related to this finding. Questioned Costs None as reimbursement was requested for allowable costs. Recommendation The University should revisit existing internal control procedures to ensure requested reimbursements are received in compliance with Federal reimbursement requirements in the Compliance Supplement. Management?s Views and Corrective Action Plan Management?s response is included in ?Management?s Views and Corrective Action Plan? included at the end of this report after the summary schedule of prior audit findings and status.
Finding 2022-001
Finding 2022-001 ? Cash Management Cluster: Research and Development Cluster Grantors: National Cancer Institute and National Science Foundation Assistance Listing #?s and Titles: 93.397, Cancer Centers Support Grants and 47.049, Mathematical and Physical Sciences Award Names: Case GI SPORE, Case Comprehensive Cancer Support Grant, MRI: Acquisition of an SEM instrumented to conduct inoperando observations of materials performance under external stimuli Award Year and Number: 08/21/21-07/31/22 (CA150964), 04/01/21-03/31/22 (CA043703), 08/01/20-07/31/23 (DMR-2018167) Criteria In accordance with 2 CFR 200.305 (b), for non-Federal entities other than states, payment methods must minimize the time elapsing between the transfer of funds from the United States Treasury or the pass-through entity and the disbursement by the non-Federal entity whether the payment is made by electronic funds transfer, or issuance or redemption of checks, warrants, or payment by other means. Reimbursement is the preferred method when the requirements in paragraph (b) cannot be met, when the Federal awarding agency sets a specific condition per 2 CFR 200.208, or when the non- Federal entity requests payment by reimbursement. Per the OMB Compliance Supplement, the non-Federal entity must disburse funds for program purposes before requesting payment from the Federal awarding agency or pass-through entity. Condition In testing compliance with the cash management compliance requirement in accordance with the OMB Compliance Supplement, specifically the reimbursement method, 40 individual expenditures were tested to compare the date Case Western Reserve University (the ?University?) paid the vendor to the date the University requested sponsor reimbursement. We noted 8 instances in which reimbursement was requested from the sponsor before the University paid the vendor, as shown in the chart below. Assistance Listing # Award Number Expenditure Amount Date of Payment to Vendor Date of Reimbursement Request to Sponsor Date of Reimbursement from Sponsor 93.397 CA150964 $356 8/30/2021 8/26/2021 8/26/2021 93.397 CA043703 $269 10/4/2021 9/27/2021 9/27/2021 93.397 CA150964 $245 1/5/2022 9/27/2021 9/27/2021 93.397 CA150964 $300 1/5/2022 10/25/2021 10/25/2021 93.397 CA150964 $364 11/2/2021 10/25/2021 10/25/2021 93.397 CA043703 $895 6/2/2022 5/25/2022 5/25/2022 47.049 DMR-2018167 $2,735 6/27/2022 6/17/2022 6/17/2022 47.049 DMR-2018167 $35,000 6/27/2022 6/17/2022 6/17/2022 Cause Management?s current process when requesting reimbursement to sponsors is to ensure that the expenditures are incurred, however, payment may occur at a later date. Effect The University requested and received Federal reimbursement prior to paying vendors for the selected expenses. This is a repeat finding, in the prior year two exceptions were noted related to this finding. Questioned Costs None as reimbursement was requested for allowable costs. Recommendation The University should revisit existing internal control procedures to ensure requested reimbursements are received in compliance with Federal reimbursement requirements in the Compliance Supplement. Management?s Views and Corrective Action Plan Management?s response is included in ?Management?s Views and Corrective Action Plan? included at the end of this report after the summary schedule of prior audit findings and status.
Finding 2022-001
Finding 2022-001 ? Cash Management Cluster: Research and Development Cluster Grantors: National Cancer Institute and National Science Foundation Assistance Listing #?s and Titles: 93.397, Cancer Centers Support Grants and 47.049, Mathematical and Physical Sciences Award Names: Case GI SPORE, Case Comprehensive Cancer Support Grant, MRI: Acquisition of an SEM instrumented to conduct inoperando observations of materials performance under external stimuli Award Year and Number: 08/21/21-07/31/22 (CA150964), 04/01/21-03/31/22 (CA043703), 08/01/20-07/31/23 (DMR-2018167) Criteria In accordance with 2 CFR 200.305 (b), for non-Federal entities other than states, payment methods must minimize the time elapsing between the transfer of funds from the United States Treasury or the pass-through entity and the disbursement by the non-Federal entity whether the payment is made by electronic funds transfer, or issuance or redemption of checks, warrants, or payment by other means. Reimbursement is the preferred method when the requirements in paragraph (b) cannot be met, when the Federal awarding agency sets a specific condition per 2 CFR 200.208, or when the non- Federal entity requests payment by reimbursement. Per the OMB Compliance Supplement, the non-Federal entity must disburse funds for program purposes before requesting payment from the Federal awarding agency or pass-through entity. Condition In testing compliance with the cash management compliance requirement in accordance with the OMB Compliance Supplement, specifically the reimbursement method, 40 individual expenditures were tested to compare the date Case Western Reserve University (the ?University?) paid the vendor to the date the University requested sponsor reimbursement. We noted 8 instances in which reimbursement was requested from the sponsor before the University paid the vendor, as shown in the chart below. Assistance Listing # Award Number Expenditure Amount Date of Payment to Vendor Date of Reimbursement Request to Sponsor Date of Reimbursement from Sponsor 93.397 CA150964 $356 8/30/2021 8/26/2021 8/26/2021 93.397 CA043703 $269 10/4/2021 9/27/2021 9/27/2021 93.397 CA150964 $245 1/5/2022 9/27/2021 9/27/2021 93.397 CA150964 $300 1/5/2022 10/25/2021 10/25/2021 93.397 CA150964 $364 11/2/2021 10/25/2021 10/25/2021 93.397 CA043703 $895 6/2/2022 5/25/2022 5/25/2022 47.049 DMR-2018167 $2,735 6/27/2022 6/17/2022 6/17/2022 47.049 DMR-2018167 $35,000 6/27/2022 6/17/2022 6/17/2022 Cause Management?s current process when requesting reimbursement to sponsors is to ensure that the expenditures are incurred, however, payment may occur at a later date. Effect The University requested and received Federal reimbursement prior to paying vendors for the selected expenses. This is a repeat finding, in the prior year two exceptions were noted related to this finding. Questioned Costs None as reimbursement was requested for allowable costs. Recommendation The University should revisit existing internal control procedures to ensure requested reimbursements are received in compliance with Federal reimbursement requirements in the Compliance Supplement. Management?s Views and Corrective Action Plan Management?s response is included in ?Management?s Views and Corrective Action Plan? included at the end of this report after the summary schedule of prior audit findings and status.
Finding 2022-001
Finding 2022-001 ? Cash Management Cluster: Research and Development Cluster Grantors: National Cancer Institute and National Science Foundation Assistance Listing #?s and Titles: 93.397, Cancer Centers Support Grants and 47.049, Mathematical and Physical Sciences Award Names: Case GI SPORE, Case Comprehensive Cancer Support Grant, MRI: Acquisition of an SEM instrumented to conduct inoperando observations of materials performance under external stimuli Award Year and Number: 08/21/21-07/31/22 (CA150964), 04/01/21-03/31/22 (CA043703), 08/01/20-07/31/23 (DMR-2018167) Criteria In accordance with 2 CFR 200.305 (b), for non-Federal entities other than states, payment methods must minimize the time elapsing between the transfer of funds from the United States Treasury or the pass-through entity and the disbursement by the non-Federal entity whether the payment is made by electronic funds transfer, or issuance or redemption of checks, warrants, or payment by other means. Reimbursement is the preferred method when the requirements in paragraph (b) cannot be met, when the Federal awarding agency sets a specific condition per 2 CFR 200.208, or when the non- Federal entity requests payment by reimbursement. Per the OMB Compliance Supplement, the non-Federal entity must disburse funds for program purposes before requesting payment from the Federal awarding agency or pass-through entity. Condition In testing compliance with the cash management compliance requirement in accordance with the OMB Compliance Supplement, specifically the reimbursement method, 40 individual expenditures were tested to compare the date Case Western Reserve University (the ?University?) paid the vendor to the date the University requested sponsor reimbursement. We noted 8 instances in which reimbursement was requested from the sponsor before the University paid the vendor, as shown in the chart below. Assistance Listing # Award Number Expenditure Amount Date of Payment to Vendor Date of Reimbursement Request to Sponsor Date of Reimbursement from Sponsor 93.397 CA150964 $356 8/30/2021 8/26/2021 8/26/2021 93.397 CA043703 $269 10/4/2021 9/27/2021 9/27/2021 93.397 CA150964 $245 1/5/2022 9/27/2021 9/27/2021 93.397 CA150964 $300 1/5/2022 10/25/2021 10/25/2021 93.397 CA150964 $364 11/2/2021 10/25/2021 10/25/2021 93.397 CA043703 $895 6/2/2022 5/25/2022 5/25/2022 47.049 DMR-2018167 $2,735 6/27/2022 6/17/2022 6/17/2022 47.049 DMR-2018167 $35,000 6/27/2022 6/17/2022 6/17/2022 Cause Management?s current process when requesting reimbursement to sponsors is to ensure that the expenditures are incurred, however, payment may occur at a later date. Effect The University requested and received Federal reimbursement prior to paying vendors for the selected expenses. This is a repeat finding, in the prior year two exceptions were noted related to this finding. Questioned Costs None as reimbursement was requested for allowable costs. Recommendation The University should revisit existing internal control procedures to ensure requested reimbursements are received in compliance with Federal reimbursement requirements in the Compliance Supplement. Management?s Views and Corrective Action Plan Management?s response is included in ?Management?s Views and Corrective Action Plan? included at the end of this report after the summary schedule of prior audit findings and status.