Audit 399018

FY End

2025-06-30

Total Expended

$648.72M

Findings

1009

Programs

164

Organization: Case Western Reserve University (OH)

Year: 2025 Accepted: 2026-04-17

Auditor: PRICEWATERHOUSECOOPERS LLP

Organization Exclusion Status:

Checking exclusion status...

Findings

ID	Ref	Severity	Repeat	Requirement
1207159	2025-001	Material Weakness	Yes	C
1207160	2025-001	Material Weakness	Yes	C
1207161	2025-001	Material Weakness	Yes	C
1207162	2025-001	Material Weakness	Yes	C
1207163	2025-001	Material Weakness	Yes	C
1207164	2025-001	Material Weakness	Yes	C
1207165	2025-001	Material Weakness	Yes	C
1207166	2025-001	Material Weakness	Yes	C
1207167	2025-001	Material Weakness	Yes	C
1207168	2025-001	Material Weakness	Yes	C
1207169	2025-001	Material Weakness	Yes	C
1207170	2025-001	Material Weakness	Yes	C
1207171	2025-001	Material Weakness	Yes	C
1207172	2025-001	Material Weakness	Yes	C
1207173	2025-001	Material Weakness	Yes	C
1207174	2025-001	Material Weakness	Yes	C
1207175	2025-001	Material Weakness	Yes	C
1207176	2025-001	Material Weakness	Yes	C
1207177	2025-001	Material Weakness	Yes	C
1207178	2025-001	Material Weakness	Yes	C
1207179	2025-001	Material Weakness	Yes	C
1207180	2025-001	Material Weakness	Yes	C
1207181	2025-001	Material Weakness	Yes	C
1207182	2025-001	Material Weakness	Yes	C
1207183	2025-001	Material Weakness	Yes	C
1207184	2025-001	Material Weakness	Yes	C
1207185	2025-001	Material Weakness	Yes	C
1207186	2025-001	Material Weakness	Yes	C
1207187	2025-001	Material Weakness	Yes	C
1207188	2025-001	Material Weakness	Yes	C
1207189	2025-001	Material Weakness	Yes	C
1207190	2025-001	Material Weakness	Yes	C
1207191	2025-001	Material Weakness	Yes	C
1207192	2025-001	Material Weakness	Yes	C
1207193	2025-001	Material Weakness	Yes	C
1207194	2025-001	Material Weakness	Yes	C
1207195	2025-001	Material Weakness	Yes	C
1207196	2025-001	Material Weakness	Yes	C
1207197	2025-001	Material Weakness	Yes	C
1207198	2025-001	Material Weakness	Yes	C
1207199	2025-001	Material Weakness	Yes	C
1207200	2025-001	Material Weakness	Yes	C
1207201	2025-001	Material Weakness	Yes	C
1207202	2025-001	Material Weakness	Yes	C
1207203	2025-001	Material Weakness	Yes	C
1207204	2025-001	Material Weakness	Yes	C
1207205	2025-001	Material Weakness	Yes	C
1207206	2025-001	Material Weakness	Yes	C
1207207	2025-001	Material Weakness	Yes	C
1207208	2025-001	Material Weakness	Yes	C
1207209	2025-001	Material Weakness	Yes	C
1207210	2025-001	Material Weakness	Yes	C
1207211	2025-001	Material Weakness	Yes	C
1207212	2025-001	Material Weakness	Yes	C
1207213	2025-001	Material Weakness	Yes	C
1207214	2025-001	Material Weakness	Yes	C
1207215	2025-001	Material Weakness	Yes	C
1207216	2025-001	Material Weakness	Yes	C
1207217	2025-001	Material Weakness	Yes	C
1207218	2025-001	Material Weakness	Yes	C
1207219	2025-001	Material Weakness	Yes	C
1207220	2025-001	Material Weakness	Yes	C
1207221	2025-001	Material Weakness	Yes	C
1207222	2025-001	Material Weakness	Yes	C
1207223	2025-001	Material Weakness	Yes	C
1207224	2025-001	Material Weakness	Yes	C
1207225	2025-001	Material Weakness	Yes	C
1207226	2025-001	Material Weakness	Yes	C
1207227	2025-001	Material Weakness	Yes	C
1207228	2025-001	Material Weakness	Yes	C
1207229	2025-001	Material Weakness	Yes	C
1207230	2025-001	Material Weakness	Yes	C
1207231	2025-001	Material Weakness	Yes	C
1207232	2025-001	Material Weakness	Yes	C
1207233	2025-001	Material Weakness	Yes	C
1207234	2025-001	Material Weakness	Yes	C
1207235	2025-001	Material Weakness	Yes	C
1207236	2025-001	Material Weakness	Yes	C
1207237	2025-001	Material Weakness	Yes	C
1207238	2025-001	Material Weakness	Yes	C
1207239	2025-001	Material Weakness	Yes	C
1207240	2025-001	Material Weakness	Yes	C
1207241	2025-001	Material Weakness	Yes	C
1207242	2025-001	Material Weakness	Yes	C
1207243	2025-001	Material Weakness	Yes	C
1207244	2025-001	Material Weakness	Yes	C
1207245	2025-001	Material Weakness	Yes	C
1207246	2025-001	Material Weakness	Yes	C
1207247	2025-001	Material Weakness	Yes	C
1207248	2025-001	Material Weakness	Yes	C
1207249	2025-001	Material Weakness	Yes	C
1207250	2025-001	Material Weakness	Yes	C
1207251	2025-001	Material Weakness	Yes	C
1207252	2025-001	Material Weakness	Yes	C
1207253	2025-001	Material Weakness	Yes	C
1207254	2025-001	Material Weakness	Yes	C
1207255	2025-001	Material Weakness	Yes	C
1207256	2025-001	Material Weakness	Yes	C
1207257	2025-001	Material Weakness	Yes	C
1207258	2025-001	Material Weakness	Yes	C
1207259	2025-001	Material Weakness	Yes	C
1207260	2025-001	Material Weakness	Yes	C
1207261	2025-001	Material Weakness	Yes	C
1207262	2025-001	Material Weakness	Yes	C
1207263	2025-001	Material Weakness	Yes	C
1207264	2025-001	Material Weakness	Yes	C
1207265	2025-001	Material Weakness	Yes	C
1207266	2025-001	Material Weakness	Yes	C
1207267	2025-001	Material Weakness	Yes	C
1207268	2025-001	Material Weakness	Yes	C
1207269	2025-001	Material Weakness	Yes	C
1207270	2025-001	Material Weakness	Yes	C
1207271	2025-001	Material Weakness	Yes	C
1207272	2025-001	Material Weakness	Yes	C
1207273	2025-001	Material Weakness	Yes	C
1207274	2025-001	Material Weakness	Yes	C
1207275	2025-001	Material Weakness	Yes	C
1207276	2025-001	Material Weakness	Yes	C
1207277	2025-001	Material Weakness	Yes	C
1207278	2025-001	Material Weakness	Yes	C
1207279	2025-001	Material Weakness	Yes	C
1207280	2025-001	Material Weakness	Yes	C
1207281	2025-001	Material Weakness	Yes	C
1207282	2025-001	Material Weakness	Yes	C
1207283	2025-001	Material Weakness	Yes	C
1207284	2025-001	Material Weakness	Yes	C
1207285	2025-001	Material Weakness	Yes	C
1207286	2025-001	Material Weakness	Yes	C
1207287	2025-001	Material Weakness	Yes	C
1207288	2025-001	Material Weakness	Yes	C
1207289	2025-001	Material Weakness	Yes	C
1207290	2025-001	Material Weakness	Yes	C
1207291	2025-001	Material Weakness	Yes	C
1207292	2025-001	Material Weakness	Yes	C
1207293	2025-001	Material Weakness	Yes	C
1207294	2025-001	Material Weakness	Yes	C
1207295	2025-001	Material Weakness	Yes	C
1207296	2025-001	Material Weakness	Yes	C
1207297	2025-001	Material Weakness	Yes	C
1207298	2025-001	Material Weakness	Yes	C
1207299	2025-001	Material Weakness	Yes	C
1207300	2025-001	Material Weakness	Yes	C
1207301	2025-001	Material Weakness	Yes	C
1207302	2025-001	Material Weakness	Yes	C
1207303	2025-001	Material Weakness	Yes	C
1207304	2025-001	Material Weakness	Yes	C
1207305	2025-001	Material Weakness	Yes	C
1207306	2025-001	Material Weakness	Yes	C
1207307	2025-001	Material Weakness	Yes	C
1207308	2025-001	Material Weakness	Yes	C
1207309	2025-001	Material Weakness	Yes	C
1207310	2025-001	Material Weakness	Yes	C
1207311	2025-001	Material Weakness	Yes	C
1207312	2025-001	Material Weakness	Yes	C
1207313	2025-001	Material Weakness	Yes	C
1207314	2025-001	Material Weakness	Yes	C
1207315	2025-001	Material Weakness	Yes	C
1207316	2025-001	Material Weakness	Yes	C
1207317	2025-001	Material Weakness	Yes	C
1207318	2025-001	Material Weakness	Yes	C
1207319	2025-001	Material Weakness	Yes	C
1207320	2025-001	Material Weakness	Yes	C
1207321	2025-001	Material Weakness	Yes	C
1207322	2025-001	Material Weakness	Yes	C
1207323	2025-001	Material Weakness	Yes	C
1207324	2025-001	Material Weakness	Yes	C
1207325	2025-001	Material Weakness	Yes	C
1207326	2025-001	Material Weakness	Yes	C
1207327	2025-001	Material Weakness	Yes	C
1207328	2025-001	Material Weakness	Yes	C
1207329	2025-001	Material Weakness	Yes	C
1207330	2025-001	Material Weakness	Yes	C
1207331	2025-001	Material Weakness	Yes	C
1207332	2025-001	Material Weakness	Yes	C
1207333	2025-001	Material Weakness	Yes	C
1207334	2025-001	Material Weakness	Yes	C
1207335	2025-001	Material Weakness	Yes	C
1207336	2025-001	Material Weakness	Yes	C
1207337	2025-001	Material Weakness	Yes	C
1207338	2025-001	Material Weakness	Yes	C
1207339	2025-001	Material Weakness	Yes	C
1207340	2025-001	Material Weakness	Yes	C
1207341	2025-001	Material Weakness	Yes	C
1207342	2025-001	Material Weakness	Yes	C
1207343	2025-001	Material Weakness	Yes	C
1207344	2025-001	Material Weakness	Yes	C
1207345	2025-001	Material Weakness	Yes	C
1207346	2025-001	Material Weakness	Yes	C
1207347	2025-001	Material Weakness	Yes	C
1207348	2025-001	Material Weakness	Yes	C
1207349	2025-001	Material Weakness	Yes	C
1207350	2025-001	Material Weakness	Yes	C
1207351	2025-001	Material Weakness	Yes	C
1207352	2025-001	Material Weakness	Yes	C
1207353	2025-001	Material Weakness	Yes	C
1207354	2025-001	Material Weakness	Yes	C
1207355	2025-001	Material Weakness	Yes	C
1207356	2025-001	Material Weakness	Yes	C
1207357	2025-001	Material Weakness	Yes	C
1207358	2025-001	Material Weakness	Yes	C
1207359	2025-001	Material Weakness	Yes	C
1207360	2025-001	Material Weakness	Yes	C
1207361	2025-001	Material Weakness	Yes	C
1207362	2025-001	Material Weakness	Yes	C
1207363	2025-001	Material Weakness	Yes	C
1207364	2025-001	Material Weakness	Yes	C
1207365	2025-001	Material Weakness	Yes	C
1207366	2025-001	Material Weakness	Yes	C
1207367	2025-001	Material Weakness	Yes	C
1207368	2025-001	Material Weakness	Yes	C
1207369	2025-001	Material Weakness	Yes	C
1207370	2025-001	Material Weakness	Yes	C
1207371	2025-001	Material Weakness	Yes	C
1207372	2025-001	Material Weakness	Yes	C
1207373	2025-001	Material Weakness	Yes	C
1207374	2025-001	Material Weakness	Yes	C
1207375	2025-001	Material Weakness	Yes	C
1207376	2025-001	Material Weakness	Yes	C
1207377	2025-001	Material Weakness	Yes	C
1207378	2025-001	Material Weakness	Yes	C
1207379	2025-001	Material Weakness	Yes	C
1207380	2025-001	Material Weakness	Yes	C
1207381	2025-001	Material Weakness	Yes	C
1207382	2025-001	Material Weakness	Yes	C
1207383	2025-001	Material Weakness	Yes	C
1207384	2025-001	Material Weakness	Yes	C
1207385	2025-001	Material Weakness	Yes	C
1207386	2025-001	Material Weakness	Yes	C
1207387	2025-001	Material Weakness	Yes	C
1207388	2025-001	Material Weakness	Yes	C
1207389	2025-001	Material Weakness	Yes	C
1207390	2025-001	Material Weakness	Yes	C
1207391	2025-001	Material Weakness	Yes	C
1207392	2025-001	Material Weakness	Yes	C
1207393	2025-001	Material Weakness	Yes	C
1207394	2025-001	Material Weakness	Yes	C
1207395	2025-001	Material Weakness	Yes	C
1207396	2025-001	Material Weakness	Yes	C
1207397	2025-001	Material Weakness	Yes	C
1207398	2025-001	Material Weakness	Yes	C
1207399	2025-001	Material Weakness	Yes	C
1207400	2025-001	Material Weakness	Yes	C
1207401	2025-001	Material Weakness	Yes	C
1207402	2025-001	Material Weakness	Yes	C
1207403	2025-001	Material Weakness	Yes	C
1207404	2025-001	Material Weakness	Yes	C
1207405	2025-001	Material Weakness	Yes	C
1207406	2025-001	Material Weakness	Yes	C
1207407	2025-001	Material Weakness	Yes	C
1207408	2025-001	Material Weakness	Yes	C
1207409	2025-001	Material Weakness	Yes	C
1207410	2025-001	Material Weakness	Yes	C
1207411	2025-001	Material Weakness	Yes	C
1207412	2025-001	Material Weakness	Yes	C
1207413	2025-001	Material Weakness	Yes	C
1207414	2025-001	Material Weakness	Yes	C
1207415	2025-001	Material Weakness	Yes	C
1207416	2025-001	Material Weakness	Yes	C
1207417	2025-001	Material Weakness	Yes	C
1207418	2025-001	Material Weakness	Yes	C
1207419	2025-001	Material Weakness	Yes	C
1207420	2025-001	Material Weakness	Yes	C
1207421	2025-001	Material Weakness	Yes	C
1207422	2025-001	Material Weakness	Yes	C
1207423	2025-001	Material Weakness	Yes	C
1207424	2025-001	Material Weakness	Yes	C
1207425	2025-001	Material Weakness	Yes	C
1207426	2025-001	Material Weakness	Yes	C
1207427	2025-001	Material Weakness	Yes	C
1207428	2025-001	Material Weakness	Yes	C
1207429	2025-001	Material Weakness	Yes	C
1207430	2025-001	Material Weakness	Yes	C
1207431	2025-001	Material Weakness	Yes	C
1207432	2025-001	Material Weakness	Yes	C
1207433	2025-001	Material Weakness	Yes	C
1207434	2025-001	Material Weakness	Yes	C
1207435	2025-001	Material Weakness	Yes	C
1207436	2025-001	Material Weakness	Yes	C
1207437	2025-001	Material Weakness	Yes	C
1207438	2025-001	Material Weakness	Yes	C
1207439	2025-001	Material Weakness	Yes	C
1207440	2025-001	Material Weakness	Yes	C
1207441	2025-001	Material Weakness	Yes	C
1207442	2025-001	Material Weakness	Yes	C
1207443	2025-001	Material Weakness	Yes	C
1207444	2025-001	Material Weakness	Yes	C
1207445	2025-001	Material Weakness	Yes	C
1207446	2025-001	Material Weakness	Yes	C
1207447	2025-001	Material Weakness	Yes	C
1207448	2025-001	Material Weakness	Yes	C
1207449	2025-001	Material Weakness	Yes	C
1207450	2025-001	Material Weakness	Yes	C
1207451	2025-001	Material Weakness	Yes	C
1207452	2025-001	Material Weakness	Yes	C
1207453	2025-001	Material Weakness	Yes	C
1207454	2025-001	Material Weakness	Yes	C
1207455	2025-001	Material Weakness	Yes	C
1207456	2025-001	Material Weakness	Yes	C
1207457	2025-001	Material Weakness	Yes	C
1207458	2025-001	Material Weakness	Yes	C
1207459	2025-001	Material Weakness	Yes	C
1207460	2025-001	Material Weakness	Yes	C
1207461	2025-001	Material Weakness	Yes	C
1207462	2025-001	Material Weakness	Yes	C
1207463	2025-001	Material Weakness	Yes	C
1207464	2025-001	Material Weakness	Yes	C
1207465	2025-001	Material Weakness	Yes	C
1207466	2025-001	Material Weakness	Yes	C
1207467	2025-001	Material Weakness	Yes	C
1207468	2025-001	Material Weakness	Yes	C
1207469	2025-001	Material Weakness	Yes	C
1207470	2025-001	Material Weakness	Yes	C
1207471	2025-001	Material Weakness	Yes	C
1207472	2025-001	Material Weakness	Yes	C
1207473	2025-001	Material Weakness	Yes	C
1207474	2025-001	Material Weakness	Yes	C
1207475	2025-001	Material Weakness	Yes	C
1207476	2025-001	Material Weakness	Yes	C
1207477	2025-001	Material Weakness	Yes	C
1207478	2025-001	Material Weakness	Yes	C
1207479	2025-001	Material Weakness	Yes	C
1207480	2025-001	Material Weakness	Yes	C
1207481	2025-001	Material Weakness	Yes	C
1207482	2025-001	Material Weakness	Yes	C
1207483	2025-001	Material Weakness	Yes	C
1207484	2025-001	Material Weakness	Yes	C
1207485	2025-001	Material Weakness	Yes	C
1207486	2025-001	Material Weakness	Yes	C
1207487	2025-001	Material Weakness	Yes	C
1207488	2025-001	Material Weakness	Yes	C
1207489	2025-001	Material Weakness	Yes	C
1207490	2025-001	Material Weakness	Yes	C
1207491	2025-001	Material Weakness	Yes	C
1207492	2025-001	Material Weakness	Yes	C
1207493	2025-001	Material Weakness	Yes	C
1207494	2025-001	Material Weakness	Yes	C
1207495	2025-001	Material Weakness	Yes	C
1207496	2025-001	Material Weakness	Yes	C
1207497	2025-001	Material Weakness	Yes	C
1207498	2025-001	Material Weakness	Yes	C
1207499	2025-001	Material Weakness	Yes	C
1207500	2025-001	Material Weakness	Yes	C
1207501	2025-001	Material Weakness	Yes	C
1207502	2025-001	Material Weakness	Yes	C
1207503	2025-001	Material Weakness	Yes	C
1207504	2025-001	Material Weakness	Yes	C
1207505	2025-001	Material Weakness	Yes	C
1207506	2025-001	Material Weakness	Yes	C
1207507	2025-001	Material Weakness	Yes	C
1207508	2025-001	Material Weakness	Yes	C
1207509	2025-001	Material Weakness	Yes	C
1207510	2025-001	Material Weakness	Yes	C
1207511	2025-001	Material Weakness	Yes	C
1207512	2025-001	Material Weakness	Yes	C
1207513	2025-001	Material Weakness	Yes	C
1207514	2025-001	Material Weakness	Yes	C
1207515	2025-001	Material Weakness	Yes	C
1207516	2025-001	Material Weakness	Yes	C
1207517	2025-001	Material Weakness	Yes	C
1207518	2025-001	Material Weakness	Yes	C
1207519	2025-001	Material Weakness	Yes	C
1207520	2025-001	Material Weakness	Yes	C
1207521	2025-001	Material Weakness	Yes	C
1207522	2025-001	Material Weakness	Yes	C
1207523	2025-001	Material Weakness	Yes	C
1207524	2025-001	Material Weakness	Yes	C
1207525	2025-001	Material Weakness	Yes	C
1207526	2025-001	Material Weakness	Yes	C
1207527	2025-001	Material Weakness	Yes	C
1207528	2025-001	Material Weakness	Yes	C
1207529	2025-001	Material Weakness	Yes	C
1207530	2025-001	Material Weakness	Yes	C
1207531	2025-001	Material Weakness	Yes	C
1207532	2025-001	Material Weakness	Yes	C
1207533	2025-001	Material Weakness	Yes	C
1207534	2025-001	Material Weakness	Yes	C
1207535	2025-001	Material Weakness	Yes	C
1207536	2025-001	Material Weakness	Yes	C
1207537	2025-001	Material Weakness	Yes	C
1207538	2025-001	Material Weakness	Yes	C
1207539	2025-001	Material Weakness	Yes	C
1207540	2025-001	Material Weakness	Yes	C
1207541	2025-001	Material Weakness	Yes	C
1207542	2025-001	Material Weakness	Yes	C
1207543	2025-001	Material Weakness	Yes	C
1207544	2025-001	Material Weakness	Yes	C
1207545	2025-001	Material Weakness	Yes	C
1207546	2025-001	Material Weakness	Yes	C
1207547	2025-001	Material Weakness	Yes	C
1207548	2025-001	Material Weakness	Yes	C
1207549	2025-001	Material Weakness	Yes	C
1207550	2025-001	Material Weakness	Yes	C
1207551	2025-001	Material Weakness	Yes	C
1207552	2025-001	Material Weakness	Yes	C
1207553	2025-001	Material Weakness	Yes	C
1207554	2025-001	Material Weakness	Yes	C
1207555	2025-001	Material Weakness	Yes	C
1207556	2025-001	Material Weakness	Yes	C
1207557	2025-001	Material Weakness	Yes	C
1207558	2025-001	Material Weakness	Yes	C
1207559	2025-001	Material Weakness	Yes	C
1207560	2025-001	Material Weakness	Yes	C
1207561	2025-001	Material Weakness	Yes	C
1207562	2025-001	Material Weakness	Yes	C
1207563	2025-001	Material Weakness	Yes	C
1207564	2025-001	Material Weakness	Yes	C
1207565	2025-001	Material Weakness	Yes	C
1207566	2025-001	Material Weakness	Yes	C
1207567	2025-001	Material Weakness	Yes	C
1207568	2025-001	Material Weakness	Yes	C
1207569	2025-001	Material Weakness	Yes	C
1207570	2025-001	Material Weakness	Yes	C
1207571	2025-001	Material Weakness	Yes	C
1207572	2025-001	Material Weakness	Yes	C
1207573	2025-001	Material Weakness	Yes	C
1207574	2025-001	Material Weakness	Yes	C
1207575	2025-001	Material Weakness	Yes	C
1207576	2025-001	Material Weakness	Yes	C
1207577	2025-001	Material Weakness	Yes	C
1207578	2025-001	Material Weakness	Yes	C
1207579	2025-001	Material Weakness	Yes	C
1207580	2025-001	Material Weakness	Yes	C
1207581	2025-001	Material Weakness	Yes	C
1207582	2025-001	Material Weakness	Yes	C
1207583	2025-001	Material Weakness	Yes	C
1207584	2025-001	Material Weakness	Yes	C
1207585	2025-001	Material Weakness	Yes	C
1207586	2025-001	Material Weakness	Yes	C
1207587	2025-001	Material Weakness	Yes	C
1207588	2025-001	Material Weakness	Yes	C
1207589	2025-001	Material Weakness	Yes	C
1207590	2025-001	Material Weakness	Yes	C
1207591	2025-001	Material Weakness	Yes	C
1207592	2025-001	Material Weakness	Yes	C
1207593	2025-001	Material Weakness	Yes	C
1207594	2025-001	Material Weakness	Yes	C
1207595	2025-001	Material Weakness	Yes	C
1207596	2025-001	Material Weakness	Yes	C
1207597	2025-001	Material Weakness	Yes	C
1207598	2025-001	Material Weakness	Yes	C
1207599	2025-001	Material Weakness	Yes	C
1207600	2025-001	Material Weakness	Yes	C
1207601	2025-001	Material Weakness	Yes	C
1207602	2025-001	Material Weakness	Yes	C
1207603	2025-001	Material Weakness	Yes	C
1207604	2025-001	Material Weakness	Yes	C
1207605	2025-001	Material Weakness	Yes	C
1207606	2025-001	Material Weakness	Yes	C
1207607	2025-001	Material Weakness	Yes	C
1207608	2025-001	Material Weakness	Yes	C
1207609	2025-001	Material Weakness	Yes	C
1207610	2025-001	Material Weakness	Yes	C
1207611	2025-001	Material Weakness	Yes	C
1207612	2025-001	Material Weakness	Yes	C
1207613	2025-001	Material Weakness	Yes	C
1207614	2025-001	Material Weakness	Yes	C
1207615	2025-001	Material Weakness	Yes	C
1207616	2025-001	Material Weakness	Yes	C
1207617	2025-001	Material Weakness	Yes	C
1207618	2025-001	Material Weakness	Yes	C
1207619	2025-001	Material Weakness	Yes	C
1207620	2025-001	Material Weakness	Yes	C
1207621	2025-001	Material Weakness	Yes	C
1207622	2025-001	Material Weakness	Yes	C
1207623	2025-001	Material Weakness	Yes	C
1207624	2025-001	Material Weakness	Yes	C
1207625	2025-001	Material Weakness	Yes	C
1207626	2025-001	Material Weakness	Yes	C
1207627	2025-001	Material Weakness	Yes	C
1207628	2025-001	Material Weakness	Yes	C
1207629	2025-001	Material Weakness	Yes	C
1207630	2025-001	Material Weakness	Yes	C
1207631	2025-001	Material Weakness	Yes	C
1207632	2025-001	Material Weakness	Yes	C
1207633	2025-001	Material Weakness	Yes	C
1207634	2025-001	Material Weakness	Yes	C
1207635	2025-001	Material Weakness	Yes	C
1207636	2025-001	Material Weakness	Yes	C
1207637	2025-001	Material Weakness	Yes	C
1207638	2025-001	Material Weakness	Yes	C
1207639	2025-001	Material Weakness	Yes	C
1207640	2025-001	Material Weakness	Yes	C
1207641	2025-001	Material Weakness	Yes	C
1207642	2025-001	Material Weakness	Yes	C
1207643	2025-001	Material Weakness	Yes	C
1207644	2025-001	Material Weakness	Yes	C
1207645	2025-001	Material Weakness	Yes	C
1207646	2025-001	Material Weakness	Yes	C
1207647	2025-001	Material Weakness	Yes	C
1207648	2025-001	Material Weakness	Yes	C
1207649	2025-001	Material Weakness	Yes	C
1207650	2025-001	Material Weakness	Yes	C
1207651	2025-001	Material Weakness	Yes	C
1207652	2025-001	Material Weakness	Yes	C
1207653	2025-001	Material Weakness	Yes	C
1207654	2025-001	Material Weakness	Yes	C
1207655	2025-001	Material Weakness	Yes	C
1207656	2025-001	Material Weakness	Yes	C
1207657	2025-001	Material Weakness	Yes	C
1207658	2025-001	Material Weakness	Yes	C
1207659	2025-001	Material Weakness	Yes	C
1207660	2025-001	Material Weakness	Yes	C
1207661	2025-001	Material Weakness	Yes	C
1207662	2025-001	Material Weakness	Yes	C
1207663	2025-001	Material Weakness	Yes	C
1207664	2025-001	Material Weakness	Yes	C
1207665	2025-001	Material Weakness	Yes	C
1207666	2025-001	Material Weakness	Yes	C
1207667	2025-001	Material Weakness	Yes	C
1207668	2025-001	Material Weakness	Yes	C
1207669	2025-001	Material Weakness	Yes	C
1207670	2025-001	Material Weakness	Yes	C
1207671	2025-001	Material Weakness	Yes	C
1207672	2025-001	Material Weakness	Yes	C
1207673	2025-001	Material Weakness	Yes	C
1207674	2025-001	Material Weakness	Yes	C
1207675	2025-001	Material Weakness	Yes	C
1207676	2025-001	Material Weakness	Yes	C
1207677	2025-001	Material Weakness	Yes	C
1207678	2025-001	Material Weakness	Yes	C
1207679	2025-001	Material Weakness	Yes	C
1207680	2025-001	Material Weakness	Yes	C
1207681	2025-001	Material Weakness	Yes	C
1207682	2025-001	Material Weakness	Yes	C
1207683	2025-001	Material Weakness	Yes	C
1207684	2025-001	Material Weakness	Yes	C
1207685	2025-001	Material Weakness	Yes	C
1207686	2025-001	Material Weakness	Yes	C
1207687	2025-001	Material Weakness	Yes	C
1207688	2025-001	Material Weakness	Yes	C
1207689	2025-001	Material Weakness	Yes	C
1207690	2025-001	Material Weakness	Yes	C
1207691	2025-001	Material Weakness	Yes	C
1207692	2025-001	Material Weakness	Yes	C
1207693	2025-001	Material Weakness	Yes	C
1207694	2025-001	Material Weakness	Yes	C
1207695	2025-001	Material Weakness	Yes	C
1207696	2025-001	Material Weakness	Yes	C
1207697	2025-001	Material Weakness	Yes	C
1207698	2025-001	Material Weakness	Yes	C
1207699	2025-001	Material Weakness	Yes	C
1207700	2025-001	Material Weakness	Yes	C
1207701	2025-001	Material Weakness	Yes	C
1207702	2025-001	Material Weakness	Yes	C
1207703	2025-001	Material Weakness	Yes	C
1207704	2025-001	Material Weakness	Yes	C
1207705	2025-001	Material Weakness	Yes	C
1207706	2025-001	Material Weakness	Yes	C
1207707	2025-001	Material Weakness	Yes	C
1207708	2025-001	Material Weakness	Yes	C
1207709	2025-001	Material Weakness	Yes	C
1207710	2025-001	Material Weakness	Yes	C
1207711	2025-001	Material Weakness	Yes	C
1207712	2025-001	Material Weakness	Yes	C
1207713	2025-001	Material Weakness	Yes	C
1207714	2025-001	Material Weakness	Yes	C
1207715	2025-001	Material Weakness	Yes	C
1207716	2025-001	Material Weakness	Yes	C
1207717	2025-001	Material Weakness	Yes	C
1207718	2025-001	Material Weakness	Yes	C
1207719	2025-001	Material Weakness	Yes	C
1207720	2025-001	Material Weakness	Yes	C
1207721	2025-001	Material Weakness	Yes	C
1207722	2025-001	Material Weakness	Yes	C
1207723	2025-001	Material Weakness	Yes	C
1207724	2025-001	Material Weakness	Yes	C
1207725	2025-001	Material Weakness	Yes	C
1207726	2025-001	Material Weakness	Yes	C
1207727	2025-001	Material Weakness	Yes	C
1207728	2025-001	Material Weakness	Yes	C
1207729	2025-001	Material Weakness	Yes	C
1207730	2025-001	Material Weakness	Yes	C
1207731	2025-001	Material Weakness	Yes	C
1207732	2025-001	Material Weakness	Yes	C
1207733	2025-001	Material Weakness	Yes	C
1207734	2025-001	Material Weakness	Yes	C
1207735	2025-001	Material Weakness	Yes	C
1207736	2025-001	Material Weakness	Yes	C
1207737	2025-001	Material Weakness	Yes	C
1207738	2025-001	Material Weakness	Yes	C
1207739	2025-001	Material Weakness	Yes	C
1207740	2025-001	Material Weakness	Yes	C
1207741	2025-001	Material Weakness	Yes	C
1207742	2025-001	Material Weakness	Yes	C
1207743	2025-001	Material Weakness	Yes	C
1207744	2025-001	Material Weakness	Yes	C
1207745	2025-001	Material Weakness	Yes	C
1207746	2025-001	Material Weakness	Yes	C
1207747	2025-001	Material Weakness	Yes	C
1207748	2025-001	Material Weakness	Yes	C
1207749	2025-001	Material Weakness	Yes	C
1207750	2025-001	Material Weakness	Yes	C
1207751	2025-001	Material Weakness	Yes	C
1207752	2025-001	Material Weakness	Yes	C
1207753	2025-001	Material Weakness	Yes	C
1207754	2025-001	Material Weakness	Yes	C
1207755	2025-001	Material Weakness	Yes	C
1207756	2025-001	Material Weakness	Yes	C
1207757	2025-001	Material Weakness	Yes	C
1207758	2025-001	Material Weakness	Yes	C
1207759	2025-001	Material Weakness	Yes	C
1207760	2025-001	Material Weakness	Yes	C
1207761	2025-001	Material Weakness	Yes	C
1207762	2025-001	Material Weakness	Yes	C
1207763	2025-001	Material Weakness	Yes	C
1207764	2025-001	Material Weakness	Yes	C
1207765	2025-001	Material Weakness	Yes	C
1207766	2025-001	Material Weakness	Yes	C
1207767	2025-001	Material Weakness	Yes	C
1207768	2025-001	Material Weakness	Yes	C
1207769	2025-001	Material Weakness	Yes	C
1207770	2025-001	Material Weakness	Yes	C
1207771	2025-001	Material Weakness	Yes	C
1207772	2025-001	Material Weakness	Yes	C
1207773	2025-001	Material Weakness	Yes	C
1207774	2025-001	Material Weakness	Yes	C
1207775	2025-001	Material Weakness	Yes	C
1207776	2025-001	Material Weakness	Yes	C
1207777	2025-001	Material Weakness	Yes	C
1207778	2025-001	Material Weakness	Yes	C
1207779	2025-001	Material Weakness	Yes	C
1207780	2025-001	Material Weakness	Yes	C
1207781	2025-001	Material Weakness	Yes	C
1207782	2025-001	Material Weakness	Yes	C
1207783	2025-001	Material Weakness	Yes	C
1207784	2025-001	Material Weakness	Yes	C
1207785	2025-001	Material Weakness	Yes	C
1207786	2025-001	Material Weakness	Yes	C
1207787	2025-001	Material Weakness	Yes	C
1207788	2025-001	Material Weakness	Yes	C
1207789	2025-001	Material Weakness	Yes	C
1207790	2025-001	Material Weakness	Yes	C
1207791	2025-001	Material Weakness	Yes	C
1207792	2025-001	Material Weakness	Yes	C
1207793	2025-001	Material Weakness	Yes	C
1207794	2025-001	Material Weakness	Yes	C
1207795	2025-001	Material Weakness	Yes	C
1207796	2025-001	Material Weakness	Yes	C
1207797	2025-001	Material Weakness	Yes	C
1207798	2025-001	Material Weakness	Yes	C
1207799	2025-001	Material Weakness	Yes	C
1207800	2025-001	Material Weakness	Yes	C
1207801	2025-001	Material Weakness	Yes	C
1207802	2025-001	Material Weakness	Yes	C
1207803	2025-001	Material Weakness	Yes	C
1207804	2025-001	Material Weakness	Yes	C
1207805	2025-001	Material Weakness	Yes	C
1207806	2025-001	Material Weakness	Yes	C
1207807	2025-001	Material Weakness	Yes	C
1207808	2025-001	Material Weakness	Yes	C
1207809	2025-001	Material Weakness	Yes	C
1207810	2025-001	Material Weakness	Yes	C
1207811	2025-001	Material Weakness	Yes	C
1207812	2025-001	Material Weakness	Yes	C
1207813	2025-001	Material Weakness	Yes	C
1207814	2025-001	Material Weakness	Yes	C
1207815	2025-001	Material Weakness	Yes	C
1207816	2025-001	Material Weakness	Yes	C
1207817	2025-001	Material Weakness	Yes	C
1207818	2025-001	Material Weakness	Yes	C
1207819	2025-001	Material Weakness	Yes	C
1207820	2025-001	Material Weakness	Yes	C
1207821	2025-001	Material Weakness	Yes	C
1207822	2025-001	Material Weakness	Yes	C
1207823	2025-001	Material Weakness	Yes	C
1207824	2025-001	Material Weakness	Yes	C
1207825	2025-001	Material Weakness	Yes	C
1207826	2025-001	Material Weakness	Yes	C
1207827	2025-001	Material Weakness	Yes	C
1207828	2025-001	Material Weakness	Yes	C
1207829	2025-001	Material Weakness	Yes	C
1207830	2025-001	Material Weakness	Yes	C
1207831	2025-001	Material Weakness	Yes	C
1207832	2025-001	Material Weakness	Yes	C
1207833	2025-001	Material Weakness	Yes	C
1207834	2025-001	Material Weakness	Yes	C
1207835	2025-001	Material Weakness	Yes	C
1207836	2025-001	Material Weakness	Yes	C
1207837	2025-001	Material Weakness	Yes	C
1207838	2025-001	Material Weakness	Yes	C
1207839	2025-001	Material Weakness	Yes	C
1207840	2025-001	Material Weakness	Yes	C
1207841	2025-001	Material Weakness	Yes	C
1207842	2025-001	Material Weakness	Yes	C
1207843	2025-001	Material Weakness	Yes	C
1207844	2025-001	Material Weakness	Yes	C
1207845	2025-001	Material Weakness	Yes	C
1207846	2025-001	Material Weakness	Yes	C
1207847	2025-001	Material Weakness	Yes	C
1207848	2025-001	Material Weakness	Yes	C
1207849	2025-001	Material Weakness	Yes	C
1207850	2025-001	Material Weakness	Yes	C
1207851	2025-001	Material Weakness	Yes	C
1207852	2025-001	Material Weakness	Yes	C
1207853	2025-001	Material Weakness	Yes	C
1207854	2025-001	Material Weakness	Yes	C
1207855	2025-001	Material Weakness	Yes	C
1207856	2025-001	Material Weakness	Yes	C
1207857	2025-001	Material Weakness	Yes	C
1207858	2025-001	Material Weakness	Yes	C
1207859	2025-001	Material Weakness	Yes	C
1207860	2025-001	Material Weakness	Yes	C
1207861	2025-001	Material Weakness	Yes	C
1207862	2025-001	Material Weakness	Yes	C
1207863	2025-001	Material Weakness	Yes	C
1207864	2025-001	Material Weakness	Yes	C
1207865	2025-001	Material Weakness	Yes	C
1207866	2025-001	Material Weakness	Yes	C
1207867	2025-001	Material Weakness	Yes	C
1207868	2025-001	Material Weakness	Yes	C
1207869	2025-001	Material Weakness	Yes	C
1207870	2025-001	Material Weakness	Yes	C
1207871	2025-001	Material Weakness	Yes	C
1207872	2025-001	Material Weakness	Yes	C
1207873	2025-001	Material Weakness	Yes	C
1207874	2025-001	Material Weakness	Yes	C
1207875	2025-001	Material Weakness	Yes	C
1207876	2025-001	Material Weakness	Yes	C
1207877	2025-001	Material Weakness	Yes	C
1207878	2025-001	Material Weakness	Yes	C
1207879	2025-001	Material Weakness	Yes	C
1207880	2025-001	Material Weakness	Yes	C
1207881	2025-001	Material Weakness	Yes	C
1207882	2025-001	Material Weakness	Yes	C
1207883	2025-001	Material Weakness	Yes	C
1207884	2025-001	Material Weakness	Yes	C
1207885	2025-001	Material Weakness	Yes	C
1207886	2025-001	Material Weakness	Yes	C
1207887	2025-001	Material Weakness	Yes	C
1207888	2025-001	Material Weakness	Yes	C
1207889	2025-001	Material Weakness	Yes	C
1207890	2025-001	Material Weakness	Yes	C
1207891	2025-001	Material Weakness	Yes	C
1207892	2025-001	Material Weakness	Yes	C
1207893	2025-001	Material Weakness	Yes	C
1207894	2025-001	Material Weakness	Yes	C
1207895	2025-001	Material Weakness	Yes	C
1207896	2025-001	Material Weakness	Yes	C
1207897	2025-001	Material Weakness	Yes	C
1207898	2025-001	Material Weakness	Yes	C
1207899	2025-001	Material Weakness	Yes	C
1207900	2025-001	Material Weakness	Yes	C
1207901	2025-001	Material Weakness	Yes	C
1207902	2025-001	Material Weakness	Yes	C
1207903	2025-001	Material Weakness	Yes	C
1207904	2025-001	Material Weakness	Yes	C
1207905	2025-001	Material Weakness	Yes	C
1207906	2025-001	Material Weakness	Yes	C
1207907	2025-001	Material Weakness	Yes	C
1207908	2025-001	Material Weakness	Yes	C
1207909	2025-001	Material Weakness	Yes	C
1207910	2025-001	Material Weakness	Yes	C
1207911	2025-001	Material Weakness	Yes	C
1207912	2025-001	Material Weakness	Yes	C
1207913	2025-001	Material Weakness	Yes	C
1207914	2025-001	Material Weakness	Yes	C
1207915	2025-001	Material Weakness	Yes	C
1207916	2025-001	Material Weakness	Yes	C
1207917	2025-001	Material Weakness	Yes	C
1207918	2025-001	Material Weakness	Yes	C
1207919	2025-001	Material Weakness	Yes	C
1207920	2025-001	Material Weakness	Yes	C
1207921	2025-001	Material Weakness	Yes	C
1207922	2025-001	Material Weakness	Yes	C
1207923	2025-001	Material Weakness	Yes	C
1207924	2025-001	Material Weakness	Yes	C
1207925	2025-001	Material Weakness	Yes	C
1207926	2025-001	Material Weakness	Yes	C
1207927	2025-001	Material Weakness	Yes	C
1207928	2025-001	Material Weakness	Yes	C
1207929	2025-001	Material Weakness	Yes	C
1207930	2025-001	Material Weakness	Yes	C
1207931	2025-001	Material Weakness	Yes	C
1207932	2025-001	Material Weakness	Yes	C
1207933	2025-001	Material Weakness	Yes	C
1207934	2025-001	Material Weakness	Yes	C
1207935	2025-001	Material Weakness	Yes	C
1207936	2025-001	Material Weakness	Yes	C
1207937	2025-001	Material Weakness	Yes	C
1207938	2025-001	Material Weakness	Yes	C
1207939	2025-001	Material Weakness	Yes	C
1207940	2025-001	Material Weakness	Yes	C
1207941	2025-001	Material Weakness	Yes	C
1207942	2025-001	Material Weakness	Yes	C
1207943	2025-001	Material Weakness	Yes	C
1207944	2025-001	Material Weakness	Yes	C
1207945	2025-001	Material Weakness	Yes	C
1207946	2025-001	Material Weakness	Yes	C
1207947	2025-001	Material Weakness	Yes	C
1207948	2025-001	Material Weakness	Yes	C
1207949	2025-001	Material Weakness	Yes	C
1207950	2025-001	Material Weakness	Yes	C
1207951	2025-001	Material Weakness	Yes	C
1207952	2025-001	Material Weakness	Yes	C
1207953	2025-001	Material Weakness	Yes	C
1207954	2025-001	Material Weakness	Yes	C
1207955	2025-001	Material Weakness	Yes	C
1207956	2025-001	Material Weakness	Yes	C
1207957	2025-001	Material Weakness	Yes	C
1207958	2025-001	Material Weakness	Yes	C
1207959	2025-001	Material Weakness	Yes	C
1207960	2025-001	Material Weakness	Yes	C
1207961	2025-001	Material Weakness	Yes	C
1207962	2025-001	Material Weakness	Yes	C
1207963	2025-001	Material Weakness	Yes	C
1207964	2025-001	Material Weakness	Yes	C
1207965	2025-001	Material Weakness	Yes	C
1207966	2025-001	Material Weakness	Yes	C
1207967	2025-001	Material Weakness	Yes	C
1207968	2025-001	Material Weakness	Yes	C
1207969	2025-001	Material Weakness	Yes	C
1207970	2025-001	Material Weakness	Yes	C
1207971	2025-001	Material Weakness	Yes	C
1207972	2025-001	Material Weakness	Yes	C
1207973	2025-001	Material Weakness	Yes	C
1207974	2025-001	Material Weakness	Yes	C
1207975	2025-001	Material Weakness	Yes	C
1207976	2025-001	Material Weakness	Yes	C
1207977	2025-001	Material Weakness	Yes	C
1207978	2025-001	Material Weakness	Yes	C
1207979	2025-001	Material Weakness	Yes	C
1207980	2025-001	Material Weakness	Yes	C
1207981	2025-001	Material Weakness	Yes	C
1207982	2025-001	Material Weakness	Yes	C
1207983	2025-001	Material Weakness	Yes	C
1207984	2025-001	Material Weakness	Yes	C
1207985	2025-001	Material Weakness	Yes	C
1207986	2025-001	Material Weakness	Yes	C
1207987	2025-001	Material Weakness	Yes	C
1207988	2025-001	Material Weakness	Yes	C
1207989	2025-001	Material Weakness	Yes	C
1207990	2025-001	Material Weakness	Yes	C
1207991	2025-001	Material Weakness	Yes	C
1207992	2025-001	Material Weakness	Yes	C
1207993	2025-001	Material Weakness	Yes	C
1207994	2025-001	Material Weakness	Yes	C
1207995	2025-001	Material Weakness	Yes	C
1207996	2025-001	Material Weakness	Yes	C
1207997	2025-001	Material Weakness	Yes	C
1207998	2025-001	Material Weakness	Yes	C
1207999	2025-001	Material Weakness	Yes	C
1208000	2025-001	Material Weakness	Yes	C
1208001	2025-001	Material Weakness	Yes	C
1208002	2025-001	Material Weakness	Yes	C
1208003	2025-001	Material Weakness	Yes	C
1208004	2025-001	Material Weakness	Yes	C
1208005	2025-001	Material Weakness	Yes	C
1208006	2025-001	Material Weakness	Yes	C
1208007	2025-001	Material Weakness	Yes	C
1208008	2025-001	Material Weakness	Yes	C
1208009	2025-001	Material Weakness	Yes	C
1208010	2025-001	Material Weakness	Yes	C
1208011	2025-001	Material Weakness	Yes	C
1208012	2025-001	Material Weakness	Yes	C
1208013	2025-001	Material Weakness	Yes	C
1208014	2025-001	Material Weakness	Yes	C
1208015	2025-001	Material Weakness	Yes	C
1208016	2025-001	Material Weakness	Yes	C
1208017	2025-001	Material Weakness	Yes	C
1208018	2025-001	Material Weakness	Yes	C
1208019	2025-001	Material Weakness	Yes	C
1208020	2025-001	Material Weakness	Yes	C
1208021	2025-001	Material Weakness	Yes	C
1208022	2025-001	Material Weakness	Yes	C
1208023	2025-001	Material Weakness	Yes	C
1208024	2025-001	Material Weakness	Yes	C
1208025	2025-001	Material Weakness	Yes	C
1208026	2025-001	Material Weakness	Yes	C
1208027	2025-001	Material Weakness	Yes	C
1208028	2025-001	Material Weakness	Yes	C
1208029	2025-001	Material Weakness	Yes	C
1208030	2025-001	Material Weakness	Yes	C
1208031	2025-001	Material Weakness	Yes	C
1208032	2025-001	Material Weakness	Yes	C
1208033	2025-001	Material Weakness	Yes	C
1208034	2025-001	Material Weakness	Yes	C
1208035	2025-001	Material Weakness	Yes	C
1208036	2025-001	Material Weakness	Yes	C
1208037	2025-001	Material Weakness	Yes	C
1208038	2025-001	Material Weakness	Yes	C
1208039	2025-001	Material Weakness	Yes	C
1208040	2025-001	Material Weakness	Yes	C
1208041	2025-001	Material Weakness	Yes	C
1208042	2025-001	Material Weakness	Yes	C
1208043	2025-001	Material Weakness	Yes	C
1208044	2025-001	Material Weakness	Yes	C
1208045	2025-001	Material Weakness	Yes	C
1208046	2025-001	Material Weakness	Yes	C
1208047	2025-001	Material Weakness	Yes	C
1208048	2025-001	Material Weakness	Yes	C
1208049	2025-001	Material Weakness	Yes	C
1208050	2025-001	Material Weakness	Yes	C
1208051	2025-001	Material Weakness	Yes	C
1208052	2025-001	Material Weakness	Yes	C
1208053	2025-001	Material Weakness	Yes	C
1208054	2025-001	Material Weakness	Yes	C
1208055	2025-001	Material Weakness	Yes	C
1208056	2025-001	Material Weakness	Yes	C
1208057	2025-001	Material Weakness	Yes	C
1208058	2025-001	Material Weakness	Yes	C
1208059	2025-001	Material Weakness	Yes	C
1208060	2025-001	Material Weakness	Yes	C
1208061	2025-001	Material Weakness	Yes	C
1208062	2025-001	Material Weakness	Yes	C
1208063	2025-001	Material Weakness	Yes	C
1208064	2025-001	Material Weakness	Yes	C
1208065	2025-001	Material Weakness	Yes	C
1208066	2025-001	Material Weakness	Yes	C
1208067	2025-001	Material Weakness	Yes	C
1208068	2025-001	Material Weakness	Yes	C
1208069	2025-001	Material Weakness	Yes	C
1208070	2025-001	Material Weakness	Yes	C
1208071	2025-001	Material Weakness	Yes	C
1208072	2025-001	Material Weakness	Yes	C
1208073	2025-001	Material Weakness	Yes	C
1208074	2025-001	Material Weakness	Yes	C
1208075	2025-001	Material Weakness	Yes	C
1208076	2025-001	Material Weakness	Yes	C
1208077	2025-001	Material Weakness	Yes	C
1208078	2025-001	Material Weakness	Yes	C
1208079	2025-001	Material Weakness	Yes	C
1208080	2025-001	Material Weakness	Yes	C
1208081	2025-001	Material Weakness	Yes	C
1208082	2025-001	Material Weakness	Yes	C
1208083	2025-001	Material Weakness	Yes	C
1208084	2025-001	Material Weakness	Yes	C
1208085	2025-001	Material Weakness	Yes	C
1208086	2025-001	Material Weakness	Yes	C
1208087	2025-001	Material Weakness	Yes	C
1208088	2025-001	Material Weakness	Yes	C
1208089	2025-001	Material Weakness	Yes	C
1208090	2025-001	Material Weakness	Yes	C
1208091	2025-001	Material Weakness	Yes	C
1208092	2025-001	Material Weakness	Yes	C
1208093	2025-001	Material Weakness	Yes	C
1208094	2025-001	Material Weakness	Yes	C
1208095	2025-001	Material Weakness	Yes	C
1208096	2025-001	Material Weakness	Yes	C
1208097	2025-001	Material Weakness	Yes	C
1208098	2025-001	Material Weakness	Yes	C
1208099	2025-001	Material Weakness	Yes	C
1208100	2025-001	Material Weakness	Yes	C
1208101	2025-001	Material Weakness	Yes	C
1208102	2025-001	Material Weakness	Yes	C
1208103	2025-001	Material Weakness	Yes	C
1208104	2025-001	Material Weakness	Yes	C
1208105	2025-001	Material Weakness	Yes	C
1208106	2025-001	Material Weakness	Yes	C
1208107	2025-001	Material Weakness	Yes	C
1208108	2025-001	Material Weakness	Yes	C
1208109	2025-001	Material Weakness	Yes	C
1208110	2025-001	Material Weakness	Yes	C
1208111	2025-001	Material Weakness	Yes	C
1208112	2025-001	Material Weakness	Yes	C
1208113	2025-001	Material Weakness	Yes	C
1208114	2025-001	Material Weakness	Yes	C
1208115	2025-001	Material Weakness	Yes	C
1208116	2025-001	Material Weakness	Yes	C
1208117	2025-001	Material Weakness	Yes	C
1208118	2025-001	Material Weakness	Yes	C
1208119	2025-001	Material Weakness	Yes	C
1208120	2025-001	Material Weakness	Yes	C
1208121	2025-001	Material Weakness	Yes	C
1208122	2025-001	Material Weakness	Yes	C
1208123	2025-001	Material Weakness	Yes	C
1208124	2025-001	Material Weakness	Yes	C
1208125	2025-001	Material Weakness	Yes	C
1208126	2025-001	Material Weakness	Yes	C
1208127	2025-001	Material Weakness	Yes	C
1208128	2025-001	Material Weakness	Yes	C
1208129	2025-001	Material Weakness	Yes	C
1208130	2025-001	Material Weakness	Yes	C
1208131	2025-001	Material Weakness	Yes	C
1208132	2025-001	Material Weakness	Yes	C
1208133	2025-001	Material Weakness	Yes	C
1208134	2025-001	Material Weakness	Yes	C
1208135	2025-001	Material Weakness	Yes	C
1208136	2025-001	Material Weakness	Yes	C
1208137	2025-001	Material Weakness	Yes	C
1208138	2025-001	Material Weakness	Yes	C
1208139	2025-001	Material Weakness	Yes	C
1208140	2025-001	Material Weakness	Yes	C
1208141	2025-001	Material Weakness	Yes	C
1208142	2025-001	Material Weakness	Yes	C
1208143	2025-001	Material Weakness	Yes	C
1208144	2025-002	Material Weakness	Yes	I
1208145	2025-002	Material Weakness	Yes	I
1208146	2025-002	Material Weakness	Yes	I
1208147	2025-002	Material Weakness	Yes	I
1208148	2025-002	Material Weakness	Yes	I
1208149	2025-002	Material Weakness	Yes	I
1208150	2025-002	Material Weakness	Yes	I
1208151	2025-002	Material Weakness	Yes	I
1208152	2025-002	Material Weakness	Yes	I
1208153	2025-002	Material Weakness	Yes	I
1208154	2025-002	Material Weakness	Yes	I
1208155	2025-002	Material Weakness	Yes	I
1208156	2025-002	Material Weakness	Yes	I
1208157	2025-002	Material Weakness	Yes	I
1208158	2025-002	Material Weakness	Yes	I
1208159	2025-002	Material Weakness	Yes	I
1208160	2025-002	Material Weakness	Yes	I
1208161	2025-002	Material Weakness	Yes	I
1208162	2025-002	Material Weakness	Yes	I
1208163	2025-002	Material Weakness	Yes	I
1208164	2025-002	Material Weakness	Yes	I
1208165	2025-002	Material Weakness	Yes	I
1208166	2025-002	Material Weakness	Yes	I
1208167	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.