FAC Explorer

Finding 1103979 (2024-003)

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Requirement
C
Questioned Costs
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Year
2024
Accepted
2025-03-14
Audit: 346174
Organization: Case Western Reserve University (OH)
Auditor: Pricewaterhousecoopers LLP

AI Summary

  • Core Issue: Lack of supervisory review for drawdown requests led to approvals after submission.
  • Impacted Requirements: Records must identify Federal funds and be supported by source documentation as per 2 CFR 200.302 (b)(3).
  • Recommended Follow-Up: Management should enhance internal controls to ensure all reimbursements are approved before submission.

Finding Text

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, there was no evidence of supervisory review for 2 drawdown selections. Further, 1 drawdown selection was approved 1 day after the drawdown request was submitted. 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. Recommendation We recommend management revisit existing internal control procedures to ensure requested reimbursements are approved prior to the request Management’s Views and Corrective Action Plan Management’s views and corrective action plan is included at the end of this report.

Categories

Cash Management

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $136.84M
84.063 Federal Pell Grant Program $6.06M
81.252 Academic Programs $3.38M
84.038 Federal Perkins Loan $2.69M
43.002 Aeronautics $2.50M
12.431 Basic Scientific Research $2.13M
64.054 Research and Development $2.11M
84.033 Federal Work-Study Program $2.07M
47.041 Engineering Grants $1.93M
93.RD National Cancer Institute $1.80M
93.384 Advanced Research Projects Agency for Health (arpa-H) $1.61M
12.300 Basic and Applied Scientific Research $1.20M
84.007 Federal Supplemental Educational Opportunity Grants $1.08M
47.076 Education and Human Resources $704,500
93.113 Environmental Health $687,045
81.RD Research and Development $621,800
93.516 Public Health Training Centers Program $595,725
93.264 Nurse Faculty Loan Program (nflp) $506,840
93.732 Mental and Behavioral Health Education and Training Grants $419,156
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $409,126
93.084 Prevention of Disease, Disability, and Death by Infectious Diseases $395,213
84.047 Trio_upward Bound $392,888
47.075 Social, Behavioral, and Economic Sciences $381,819
93.185 Immunization Research, Demonstration, Public Information and Education_training and Clinical Skills Improvement Projects $368,020
93.855 Allergy and Infectious Diseases Research $339,945
93.778 Medical Assistance Program $335,321
93.121 Oral Diseases and Disorders Research $328,165
93.351 Research Infrastructure Programs $327,435
93.342 Health Professions Student Loans, Including Primary Care Loans/loans for Disadvantaged Students $324,000
93.959 Block Grants for Prevention and Treatment of Substance Abuse $317,973
12.340 Naval Medical Research and Development $314,345
84.044 Trio_talent Search $284,305
93.838 Lung Diseases Research $273,386
10.001 Agricultural Research_basic and Applied Research $272,167
93.394 Cancer Detection and Diagnosis Research $261,756
84.184 Safe and Drug-Free Schools and Communities_national Programs $247,339
93.396 Cancer Biology Research $247,183
84.325 Special Education - Personnel Development to Improve Services and Results for Children with Disabilities $210,457
81.135 Advanced Research and Projects Agency Energy Financial Assistance Program $209,089
20.701 University Transportation Centers Program $203,654
93.086 Healthy Marriage Promotion and Responsible Fatherhood Grants $191,200
47.074 Biological Sciences $181,598
93.779 Centers for Medicare and Medicaid Services (cms) Research, Demonstrations and Evaluations $168,273
93.136 Injury Prevention and Control Research and State and Community Based Programs $167,233
93.135 Centers for Research and Demonstration for Health Promotion and Disease Prevention $167,221
81.049 Office of Science Financial Assistance Program $162,119
81.129 Energy Efficiency and Renewable Energy Technology Deployment, Demonstration and Commercialization $157,392
93.840 Translation and Implementation Science Research for Heart, Lung, Blood Diseases, and Sleep Disorders $157,151
93.364 Nursing Student Loans $155,552
93.191 Graduate Psychology Education $148,568
97.132 Financial Assistance for Targeted Violence and Terrorism Prevention $145,666
93.884 Primary Care Training and Enhancement $144,731
11.619 Arrangements for Interdisciplinary Research Infrastructure $137,236
81.119 State Energy Program Special Projects $135,114
93.315 Rare Disorders: Research, Surveillance, Health Promotion, and Education $127,392
12.910 Research and Technology Development $122,038
16.575 Crime Victim Assistance $120,600
93.859 Biomedical Research and Research Training $119,585
93.788 Opioid Str $110,607
43.003 Exploration $110,057
66.RD U.s. Environmental Protection Agency (epa) Research and Development $109,112
93.433 Acl National Institute on Disability, Independent Living, and Rehabilitation Research $107,089
93.397 Cancer Centers Support Grants $105,769
81.087 Renewable Energy Research and Development $105,728
16.525 Grants to Reduce Domestic Violence, Dating Violence, Sexual Assault, and Stalking on Campus $98,714
81.135 Advanced Research Projects Agency - Energy $98,214
93.350 National Center for Advancing Translational Sciences $97,284
93.670 Child Abuse and Neglect Discretionary Activities $97,011
14.267 Continuum of Care Program $84,980
16.838 Comprehensive Opioid Abuse Site-Based Program $84,578
93.865 Child Health and Human Development Extramural Research $83,467
93.173 Research Related to Deafness and Communication Disorders $83,144
12.RD Dod-Army-Research, Development & Acquisition $83,080
47.050 Geosciences $81,691
93.137 Community Programs to Improve Minority Health Grant Program $80,764
93.283 Centers for Disease Control and Prevention_investigations and Technical Assistance $76,937
10.310 Agriculture and Food Research Initiative (afri) $74,879
93.926 Healthy Start Initiative $72,608
43.012 Space Technology $69,490
81.117 Energy Efficiency and Renewable Energy Information Dissemination, Outreach, Training and Technical Analysis/assistance $66,970
93.847 Diabetes, Digestive, and Kidney Diseases Extramural Research $64,169
93.103 Food and Drug Administration_research $61,590
12.RD Dod-Air Force, Office of Scientific Research $57,864
93.839 Blood Diseases and Resources Research $57,318
12.420 Military Medical Research and Development $57,080
93.276 Drug-Free Communities Support Program Grants $52,689
93.850 Improving Epilepsy Programs, Services, and Outcomes Through National Partnerships $51,582
84.425U U.s. Department of Education- Higher Education – Developing Hispanic-Serving Institutions Program $51,504
47.049 Mathematical and Physical Sciences $50,910
45.160 Promotion of the Humanities_fellowships and Stipends $49,998
43.008 Office of Stem Engagement (ostem) $49,945
93.399 Cancer Control $47,733
93.124 Nurse Anesthetist Traineeships $42,077
81.086 Conservation Research and Development $41,198
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $40,834
93.307 Minority Health and Health Disparities Research $38,473
11.620 Science, Technology, Business And/or Education Outreach $36,928
93.242 Mental Health Research $36,349
93.989 International Research and Research Training $34,541
93.110 Maternal and Child Health Federal Consolidated Programs $31,147
93.213 Research and Training in Complementary and Integrative Health $30,743
93.738 Pphf: Racial and Ethnic Approaches to Community Health Program Financed Solely by Public Prevention and Health Funds $28,332
84.324 Research in Special Education $28,111
93.958 Block Grants for Community Mental Health Services $28,003
43.RD National Aeronautics and Space Administration $27,801
93.846 Arthritis, Musculoskeletal and Skin Diseases Research $26,109
14.536 Research and Evaluations, Demonstrations, and Data Analysis and Utilization $25,530
93.242 Mental Health Research Grants $25,344
43.001 Aerospace Education Services Program $24,691
47.070 Computer and Information Science and Engineering $24,631
11.429 Marine Sanctuary Program $23,563
93.879 Medical Library Assistance $23,445
16.738 Edward Byrne Memorial Justice Assistance Grant Program $23,372
16.825 Smart Prosecution Initiative $22,140
93.RD Nih-National Institute on Drug Abuse $20,614
93.172 Human Genome Research $20,246
93.855 Allergy, Immunology and Transplantation Research $20,206
21.027 Coronavirus State and Local Fiscal Recovery Funds $19,419
94.006 Americorps $18,965
93.834 Capacity Building Assistance (cba) for High-Impact Hiv Prevention $18,245
47.084 Nsf Technology, Innovation, and Partnerships $17,576
93.829 Section 223 Demonstration Programs to Improve Community Mental Health Services $16,524
16.999 Department of Justice $16,142
93.395 Cancer Treatment Research $15,601
19.021 U.s. Embassy United Arab Emirates $15,490
64.RD Consulting Services $15,252
93.273 Alcohol Research Programs $15,212
93.696 Certified Community Behavioral Health Clinic Expansion Grants $14,241
93.586 State Court Improvement Program $13,790
93.226 Research on Healthcare Costs, Quality and Outcomes $12,388
43.RD NASA Shared Services $12,305
93.398 Cancer Research Manpower $10,887
93.279 Drug Abuse and Addiction Research Programs $10,578
93.837 Cardiovascular Diseases Research $10,293
93.310 Trans-Nih Research Support $9,471
93.853 Extramural Research Programs in the Neurosciences and Neurological Disorders $9,081
45.024 Promotion of the Arts_grants to Organizations and Individuals $8,946
45.161 Promotion of the Humanities_research $8,535
93.233 National Center on Sleep Disorders Research $8,424
93.129 Technical and Non-Financial Assistance to Health Centers $7,721
84.334 Gaining Early Awareness and Readiness for Undergraduate Programs $7,500
93.286 Discovery and Applied Research for Technological Innovations to Improve Human Health $7,020
16.812 Second Chance Act Reentry Initiative $5,085
93.393 Cancer Cause and Prevention Research $3,047
14.889 Choice Neighborhoods Implementation Grants $2,066
16.590 Grants to Encourage Arrest Policies and Enforcement of Protection Orders Program $1,969
93.361 Nursing Research $1,708
93.667 Social Services Block Grant $1,200
12.007 Military Health Services Research (mhsr) $1,176
10.331 Food Insecurity Nutrition Incentive Grants Program $239
93.077 Family Smoking Prevention and Tobacco Control Act Regulatory Research $-1
12.800 Air Force Defense Research Sciences Program $-31
16.833 National Sexual Assault Kit Initiative $-158
16.585 Drug Court Discretionary Grant Program $-162
12.RD Louis Stokes Cleveland Va Medical Center $-364
45.163 Promotion of the Humanities_professional Development $-543
47.041 Engineering $-989
93.079 Cooperative Agreements to Promote Adolescent Health Through School-Based Hiv/std Prevention and School-Based Surveillance $-1,468
20.200 Highway Research and Development Program $-2,224
47.070 Computer and Information Science & Engineering $-3,844
12.RD Kbrwyle Science, Technology & Engineering $-11,045
47.079 Office of International Science and Engineering $-11,807
93.867 Vision Research $-12,230
93.866 Aging Research $-12,418
93.RD U.s. Department of Health and Human Services (hhs) Research and Development $-17,578
81.121 Nuclear Energy Research, Development and Demonstration $-18,463