FAC Explorer

Finding 1129983 (2024-004)

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Requirement
AB
Questioned Costs
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Year
2024
Accepted
2025-03-31
Audit: 352166
Organization: University of Southern California (CA)
Auditor: Pricewaterhousecoopers LLP

AI Summary

  • Core Issue: The University lacks effective controls over indirect costs related to subrecipient expenditures, risking non-compliance with federal guidelines.
  • Impacted Requirements: Indirect costs must adhere to the $25,000 MTDC limit as per federal regulations, which were not properly monitored.
  • Recommended Follow-up: Implement stronger review processes for cost transfers and reinforce policies on classifying subawards versus direct expenditures.

Finding Text

Finding 2024-004: Review over cost transfers of subrecipient expenditures Cluster Name: Research and Development Federal Awarding Agency: Various Award Name: Various Award Number: Various Award Years: Various Assistance Listing Title: Various Assistance Listing Number: Various Pass-through entities: Various Criteria In accordance with 2 CFR Part 200, Appendix XI guidelines, cost transfers must adhere to the principles of allowability, allocability, and reasonableness. Specifically, 2 CFR §200.403 stipulates that costs must conform to any limitations or exclusions set forth in the guidance or in the Federal award as to types or amount of cost items. Additionally, the University’s indirect costs are to be charged according to federally negotiated rates as specified in their federal government rate agreement. This agreement mandates that each indirect cost rate be applied to the modified total direct costs (MTDC). The agreement stipulates that only the first $25,000 of each subaward can be included in the MTDC base for calculating indirect costs. Condition In connection with procedures performed to understand the design and implementation of internal controls over compliance, it was identified that the University lacked effective internal controls over the processing of indirect costs associated with subrecipient expenditures transferred between awards. Specifically, there was no control in place to ensure that the indirect costs being charged against the subrecipient expenditures complied with the $25,000 MTDC limit. This gap in controls was identified through our testing of indirect costs, where out of a sample of 25 indirect costs, 1 selection was identified related to a subaward expense. This was subsequently determined to have been misclassified by the University as a subaward and thus did not result in any questioned costs, but through understanding this transaction, a gap in the University’s controls was identified. Cause The University’s cost transfer process lacks a review procedure to verify that indirect cost rate limits are correctly programmed into the receiving grant's parameters before processing a cost transfer. As such, the University’s grant administrators may fail to identify indirect costs charged to the grant in excess of the allowed limits for subrecipient expenditures. Additionally, the grant administrator failed to properly apply the University’s policy for classification of subawards versus direct expenditures. Effect A lack of adequate controls in the process could result in unallowable indirect costs in excess of the $25,000 subaward limit being charged to federal awards. Additionally, a lack of review of expenditures for appropriate classification could result in the schedule of expenditures of federal awards being misstated. Questioned Costs None noted. Recommendation We recommend that management implement additional controls over the subrecipient cost transfer process to ensure appropriate reviews are conducted before the approval of a cost transfer to a federal grant. This process should include verifying that the indirect cost rate limits are correctly programmed into grant parameters before approving any subrecipient cost transfers to a grant. Additionally, we recommend that management reinforce its policies related to the classification of subawards versus direct expenditures. Management’s Corrective Action Plan Management’s response is reported on “Management’s Views and Corrective Action Plan” at the end of this report.

Categories

Subrecipient Monitoring Internal Control / Segregation of Duties Allowable Costs / Cost Principles Reporting

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $567.68M
93.866 National Institutes of Health $143.72M
12.RD Department of Defense $44.59M
97.036 Covid-19 - Federal Emergency Management Agency (fema) $32.74M
84.063 Federal Pell Grant Program $28.00M
93.853 National Institutes of Health $25.48M
12.910 Defense Advanced Research Projects Agency (darpa) $19.84M
47.070 National Science Foundation $18.75M
93.121 National Institutes of Health $16.45M
93.342 Health Professional Student Loans As of July 1, 2023 $15.69M
93.859 National Institutes of Health $15.63M
12.431 Department of the Army $14.49M
12.RD National Security Technology Accelerator $14.30M
93.393 National Institutes of Health $13.69M
84.038 Federal Perkins Loans As of July 1, 2023 $12.59M
93.395 National Institutes of Health $12.51M
93.847 National Institutes of Health $12.47M
93.113 National Institutes of Health $11.78M
93.350 National Institutes of Health $11.49M
93.397 National Institutes of Health $11.31M
47.041 National Science Foundation $10.66M
12.420 Department of the Army $9.92M
93.855 National Institutes of Health $9.79M
93.242 National Institutes of Health $8.34M
93.867 National Institutes of Health $7.91M
93.600 Head Start $7.28M
93.866 Northern California Institute for Research and Education $7.22M
93.RD Department of Health and Human Services $7.03M
93.173 National Institutes of Health $6.94M
93.310 National Institutes of Health $6.88M
84.033 Federal Work-Study Program $6.67M
47.050 National Science Foundation $6.46M
84.007 Federal Supplemental Educational Opportunity Grants $6.32M
93.307 National Institutes of Health $6.27M
47.049 National Science Foundation $6.18M
12.800 Department of the Air Force $6.17M
93.172 National Institutes of Health $5.84M
47.076 National Science Foundation $5.42M
12.300 Department of the Navy, Office of Naval Research (onr) $5.39M
93.865 National Institutes of Health $5.17M
93.286 National Institutes of Health $4.92M
93.837 National Institutes of Health $4.78M
81.049 Department of Energy $4.51M
93.273 National Institutes of Health $4.46M
12.630 Office of the Secretary of Defense $4.15M
93.839 National Institutes of Health $3.87M
93.396 National Institutes of Health $3.85M
93.866 Cognition Therapeutics, Incorporated $3.79M
93.838 National Institutes of Health $3.78M
93.279 National Institutes of Health $3.61M
93.846 National Institutes of Health $3.42M
47.074 National Science Foundation $3.42M
93.394 National Institutes of Health $3.23M
93.353 National Institutes of Health $3.02M
20.701 Office of the Secretary $2.80M
47.075 National Science Foundation $2.63M
93.866 Massachusetts General Hospital $2.57M
47.083 National Science Foundation $2.49M
93.866 Medical University of South Carolina $2.44M
19.415 Bureau of Educational and Cultural $2.40M
84.047 Trio- Upward Bound $2.29M
11.417 National Oceanic and Atmospheric Administration $2.08M
43.001 National Aeronautics and Space Administration $1.97M
93.077 National Institutes of Health $1.84M
93.658 Foster Care_title IV-E $1.74M
84.411 Office of Elementary and Secondary Education $1.69M
93.342 Loans for Disadvantaged Students As of July 1, 2023 $1.55M
15.808 US Geological Survey $1.41M
93.914 Hiv Emergency Relief Project Grants $1.38M
93.925 Scholarships for Health Professions Students From Disadvantaged Backgrounds $1.30M
12.RD Advanced Technology International $1.23M
84.044 Trio- Talent Search $1.20M
93.048 Administration for Community Living (acl) $1.10M
12.RD Duality Technologies, Inc. $995,099
93.924 Health Resources and Services Administration $981,090
93.351 National Institutes of Health $959,616
81.086 Department of Energy $928,148
93.898 California Department of Public Health $869,146
12.RD Medical Technology Enterprise Consortium $863,526
93.969 Health Resources and Services Administration $846,049
93.837 University of California San Francisco $839,656
93.398 National Institutes of Health $766,934
93.866 University of North Texas $763,825
81.135 University of Wisconsin, Milwaukee $759,243
93.307 University of California, Los Angeles $752,536
93.847 Weill Cornell Medical College $739,781
12.RD Sri International $739,613
93.052 National Family Caregiver Support $709,752
97.RD Department of Homeland Security $708,569
12.RD Microchip Technology Inc. $706,531
93.866 Chapman University $699,509
93.914 Health Center Program (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $686,808
11.313 Economic Development Administration $673,310
93.153 Coordinated Services and Access to Research for Women, Infants, Children, and Youth $664,442
93.213 National Institutes of Health $648,215
93.172 California Institute of Technology $634,814
93.847 Brigham and Women's Hospital $618,417
93.879 National Institutes of Health $618,399
93.788 University of California, Los Angeles $608,122
93.516 Health Resources and Services Administration $574,066
93.866 Pennsylvania State University $565,332
19.345 Bureau of Democracy, Human Rights and Labor $547,754
10.762 Rural Utilities Service $536,950
93.732 Health Resources and Services Administration $511,100
47.041 Princeton University $509,872
93.866 University of Pittsburgh $489,606
97.061 Science and Technology $486,514
12.910 Peraton Labs, Inc. $476,175
12.300 University of Central Florida $472,435
81.108 Department of Energy $446,440
93.307 Children's Hospital of Los Angeles $439,805
93.RD Westat, Incorporated $429,903
12.RD Georgia Tech University $427,600
64.RD Department of Veterans Affairs $425,862
93.866 Harvard University $423,379
19.040 Office of the Under Secretary for Public Diplomacy and Public Affairs $422,680
19.221 Bureau of Near Eastern Affairs $417,454
93.242 Case Western Reserve University $409,708
47.070 University of Colorado-Boulder $409,067
45.164 National Endowment for the Humanities $402,180
93.396 University of Pittsburgh $398,167
93.RD University of California, Los Angeles $396,635
47.041 Georgia Tech University $390,289
12.RD General Electric Medical Systems Information Technologies, Inc. $388,475
97.061 Northeastern University $371,888
12.RD Northrop Grumman Corporation $362,594
11.620 National Institute of Standards and Technology $358,928
93.884 Health Resources and Services Administration $353,974
93.395 Immunova Therapeutics LLC $352,551
93.867 University of California, Irvine $350,921
47.084 National Science Foundation $349,144
93.918 Grants to Provide Outpatient Early Intervention Services with Respect to Hiv Disease $348,573
93.433 Administration for Community Living (acl) $344,899
99.U04 Usgovt $344,620
12.006 Department of Defense $342,899
12.598 Defense Intelligence Agency $342,244
93.847 Harvard University $339,363
93.279 University of Texas at Austin $336,006
12.RD Powertrain, Inc. $332,963
93.747 Administration for Community Living (acl) $329,731
93.226 Agency for Healthcare Research and Quality $327,611
47.070 Purdue University $323,113
81.086 Regents of the University of Michigan $318,632
99.U03 Usgovt $315,087
93.307 University of Hawaii at Honolulu $311,253
99.U02 Usgovt $310,288
93.399 Public Health Institute $308,736
12.RD Columbia University $297,628
93.866 Buck Institute for Aging Research $296,624
93.307 Trustees of Columbia University in the City of New York $292,207
12.RD Dignitas Technologies, LLC $291,326
93.847 Washington University $289,457
84.305 Institute of Education Sciences $283,484
93.866 Banner Alzheimer's Institute $279,236
43.RD Jet Propulsion Laboratory, California Institute of Technology $278,825
47.070 University of Wisconsin, Madison $273,103
93.145 University of California, Los Angeles $270,826
93.859 University of Wisconsin, Madison $270,085
12.RD Aptima, Incorporated $267,921
93.393 Henry Ford Health System $266,612
93.353 Regents of the University of Michigan $265,730
12.RD Acurastem, Incorporated $263,619
43.RD Regents of the University of Michigan $262,741
12.800 Auburn University $262,039
12.800 The Board of Trustees of the Leland Stanford Junior University $261,979
12.RD Bae Systems Information and Electronics Systems, Incorporated-Bae $257,677
93.866 Rhode Island Hospital $257,195
93.273 University of California San Diego $255,280
96.007 Regents of the University of Michigan $255,046
93.310 University of Maryland $252,457
93.847 Florida State University $249,198
93.059 Health Resources and Services Administration $248,363
16.RD Pacific Architects and Engineers, Incorporated $247,294
12.800 University of California, Los Angeles $245,924
97.RD Rochester Institute of Technology $244,394
12.RD Intelligent Automation INC $244,242
12.RD Rigetti Computing $244,037
12.RD Johns Hopkins University $242,291
93.838 Cincinnati Children's Hospital Medical Center $241,668
47.049 Florida International University $239,959
93.233 National Institutes of Health $239,836
43.012 National Aeronautics and Space Administration $233,156
12.RD Kall Morris, Incorporated $232,535
81.086 General Motors Corporation $231,047
12.300 The Board of Trustees of the Leland Stanford Junior University $228,804
93.394 University of Texas Southwestern Medical Center $227,934
93.866 University of Washington $226,379
93.242 University of Texas Southwestern Medical Center $225,890
97.RD Science Applications International Corporation $225,467
12.800 California Institute of Technology $222,358
93.393 University of Chicago $220,455
12.RD R-Dex Systems $217,897
93.396 University of California San Diego $214,012
81.049 University of Illinois $213,965
93.393 The Board of Trustees of the Leland Stanford Junior University $210,740
47.076 Texas A&m Engineering Experiment Station $210,076
15.RD Novateur Research Solutions $209,464
84.305 Harvard University $207,385
93.136 University of North Carolina, Chapel Hill $200,966
93.989 National Institutes of Health $200,398
17.258 Wia/wioa Adult Program $199,661
20.701 University of California Davis $199,002
81.049 Southern Methodist University $197,546
93.273 Rand Corporation $196,024
93.853 University of Texas Southwestern Medical Center $195,086
12.RD Data Systems Analysts, Inc. $194,967
93.394 The Board of Trustees of the Leland Stanford Junior University $191,471
93.866 Hebrew University of Jerusalem $191,465
81.049 Rigetti Computing $190,671
93.242 Rutgers, the State University of New Jersey $188,433
12.631 Lmi Consulting LLC $182,344
12.300 University of California Santa Barbara $181,405
47.084 Johns Hopkins University $180,888
93.853 The Regents of the University of California, Los Angeles $180,826
93.865 Kaiser Foundation Research Institute $176,473
93.393 Brigham and Women's Hospital $175,135
93.853 Albert Einstein College of Medicine-Aecmyu $175,066
15.RD Inferlink Corporation $174,696
12.RD Mathematical Systems & Solutions, Inc. $173,237
93.398 University of Hawaii at Honolulu $172,916
93.242 University of California, Los Angeles $172,897
12.RD University of California Berkeley $170,747
45.169 National Endowment for the Humanities $165,324
12.RD Booz Allen Hamilton Incorporated $163,805
12.RD Raytheon Bbn Technologies $162,650
93.847 Ann & Robert H. Lurie Children's Hospital of Chicago $162,160
93.435 Los Angeles County-Department of Public Health $161,195
93.342 New Loans Issued During Fiscal Year 2024 $160,000
39.RD General Services Administration $159,616
15.933 National Park Service $159,568
12.RD Storagenergy Technologies, Incorporated $157,385
93.241 Council of State and Territorial Epidemiologists $156,812
93.242 Innerworld, Inc. $155,600
93.399 Virginia Commonwealth University $155,600
12.RD Raytheon Technologies Research Center $155,276
47.041 University of Massachusetts $153,976
12.630 University of Pennsylvania $153,044
93.866 Icahn School of Medicine at Mount Sinai $152,411
84.305 National Opinion Research Center $152,185
93.866 University of California, Los Angeles $151,760
93.866 University of North Texas Fort Worth $151,754
93.853 University of California Davis $151,388
97.082 California Office of Emergency Services $150,900
93.394 Loma Linda University $148,344
12.420 Carthronix, Incorporated $147,803
47.083 University of California San Diego $146,807
12.431 Regents of the University of Michigan $146,232
81.086 Los Angeles Cleantech Incubator $143,750
93.988 Los Angeles County-Department of Public Health $141,411
12.800 Emory University $140,652
84.305 Tulane University $139,239
93.866 Wake Forest University Health Sciences $138,986
12.RD Caliola Engineering $138,780
93.172 New York University $137,254
93.279 Washington University in St. Louis $136,888
97.061 Arizona State University $134,168
93.853 Oregon Health Science University $134,120
81.124 University of Maryland $133,719
47.041 University of Montana $133,639
12.300 University of Illinois $133,631
93.866 Regents of the University of Michigan $133,218
93.396 University of Minnesota $132,527
47.RD National Science Foundation $132,306
11.303 Economic Development Administration $132,171
93.113 University of California, Los Angeles $130,877
93.853 University of Kentucky $130,854
17.RD Department of Labor $130,291
93.393 University of California San Francisco $130,174
93.838 Children's Hospital Corporation (doing Business As Boston Children's Hospital) $130,070
12.800 San Diego State University $129,580
81.049 The Board of Trustees of the Leland Stanford Junior University $129,222
93.866 National Bureau of Economic Research $126,112
93.393 Regents of the University of Michigan $124,786
12.910 University of Illinois at Urbana Champaign $124,592
16.582 Office of Justice Programs $124,291
81.135 Department of Energy $123,827
12.300 Carnegie Mellon University $123,551
10.558 United States Department of Agriculture $123,266
93.279 University of Nebraska Medical Center $121,208
93.855 Purdue University $120,979
47.070 Florida International University $120,063
81.RD University of California Berkeley $119,686
93.866 Northwestern University $119,615
47.070 University of Maryland $118,560
93.855 Children's Hospital Corporation (doing Business As Boston Children's Hospital) $118,087
93.113 Kaiser Foundation Research Institute $117,689
93.859 Thomas Jefferson University $117,567
93.847 Pennsylvania State University $117,534
43.012 University of California Davis $116,696
47.070 University of California Davis $115,194
12.800 University of Pittsburgh $114,737
93.172 Rutgers, the State University of New Jersey $114,420
93.837 Fred Hutchinson Cancer Research Center $114,386
12.300 Regents of the University of Michigan $114,201
12.910 University of Arizona $113,192
93.310 Beth Israel Deaconess Medical Center $111,683
16.560 Office of Justice Programs $111,261
93.121 University of California San Diego $110,654
81.121 Department of Energy $109,299
12.910 Kansas State University $108,882
10.310 National Institute of Food and Agriculture $108,207
93.847 Augusta University $107,473
11.RD Department of Commerce $106,642
93.393 Rutgers, the State University of New Jersey $106,309
12.RD Ge Global Research $104,884
12.RD Spectral Energies, LLC $104,155
12.300 Clemson University $104,105
93.279 Kaiser Foundation Research Institute $103,945
93.121 University of Utah $102,368
93.866 University of Maryland $102,247
12.RD Children's Hospital of Los Angeles $101,940
47.074 University of California, Irvine $101,894
93.361 Results Group, LLC $101,709
93.086 Children's Institute, Incorporated $100,262
93.866 Boston University $98,298
47.041 University of Arizona $97,925
43.001 Arizona State University $97,753
93.394 Children's Hospital of Los Angeles $97,517
12.300 Sandia National Laboratories $97,404
47.083 Regents of the University of Michigan $96,531
93.847 Johns Hopkins University $95,958
93.855 Exbaq, LLC $95,363
11.482 National Oceanic and Atmospheric Administration $95,021
81.RD Battelle Energy Alliance, LLC $94,972
81.135 Advanced Cooling Technologies, Incorporated $94,740
93.393 University of California, Irvine $94,568
12.300 Northeastern University $94,159
93.853 Pennsylvania State University $94,062
81.049 Research Foundation for the State University of New York $93,919
47.070 Emory University $93,427
93.855 Beth Israel Deaconess Medical Center $92,800
12.800 Pennsylvania State University $92,325
93.113 Beckman Research Institute of the City of Hope $90,180
93.136 University of Missouri-Columbia $89,551
43.RD Space Telescope Science Institute $87,683
12.RD Northeastern University $87,603
47.070 California State University Fullerton $87,573
12.RD Jacobs Sverdup Technology Incorporated $87,462
93.853 Massachusetts General Hospital $87,234
93.866 Indiana University $87,223
47.041 Regents of the University of Michigan $86,684
84.206 Office of Elementary and Secondary Education $86,612
93.847 Northwestern University $85,772
93.837 University of California, Irvine $85,702
93.853 Neurexis Therapeutics, Inc. $85,662
93.242 Ohio State University $85,655
93.121 University of Kansas Center for Research Incorporated $84,840
81.049 Georgia Institute of Technology $84,445
43.001 Niobium Microsystems $83,079
43.001 Boston University $82,204
93.242 Chu Ste Justine, Universite De Montreal $81,727
93.865 Kaiser Permanente $80,359
93.233 University of California, Los Angeles $80,057
93.242 University of Colorado Denver $80,009
93.866 Duke University $79,630
93.RD Yale University $79,510
93.393 Washington University $79,279
47.084 Purdue University $78,877
12.RD Raytheon Technologies Corporation $78,858
93.865 Pennsylvania State University $78,685
12.RD Quidient, LLC $78,427
93.396 University of Arizona $77,931
47.070 University of California San Diego $77,712
93.353 University of California San Diego $77,089
47.041 University of California Berkeley $76,881
93.847 Children's Hospital of Los Angeles $76,498
84.019 Office of Postsecondary Education $76,479
12.300 Princeton University $76,295
43.012 University of Pennsylvania $75,864
81.049 California Institute of Technology $75,800
93.853 University of Maryland $75,656
93.837 University of California, Los Angeles $75,386
12.RD Stevens Institute of Technology $75,002
93.583 Administration for Children and Families $74,883
93.866 Syracuse University $74,765
43.001 Jet Propulsion Laboratory, California Institute of Technology $74,428
93.866 Fox Chase Chemical Diversity Center, Inc. $73,583
12.RD Yale University $73,215
93.279 Kaiser Foundation Hospitals, Incorporated $72,795
47.079 National Science Foundation $72,782
47.070 Regents of the University of Michigan $72,578
93.286 Hura Imaging, LLC $72,257
93.837 Beckman Research Institute of the City of Hope $71,674
93.273 The Board of Trustees of the Leland Stanford Junior University $71,043
45.312 The Institute of Museum and Library Services $70,228
93.242 Broad Institute $70,007
93.866 Keck Graduate Institute $70,003
93.865 Children's Hospital of Los Angeles $68,952
93.113 Icahn School of Medicine at Mount Sinai $68,928
47.076 American Astronomical Society $68,579
93.847 University of Pennsylvania $68,054
93.866 Washington University School of Medicine $67,888
47.049 Virginia Polytechnic Institute State University $67,780
93.866 University of Minnesota $67,698
93.855 University of Wisconsin, Madison $67,337
77.008 Nuclear Regulatory Commission $67,245
93.866 University of Texas Medical Branch $66,896
93.847 Ohio State University $66,795
93.396 University of Virginia $66,272
93.286 The Board of Trustees of the Leland Stanford Junior University $65,625
15.807 US Geological Survey $64,944
93.867 Doheny Eye Institute $64,935
12.630 University of California San Diego $64,904
47.076 Rio Hondo College $64,593
43.RD The Board of Trustees of the Leland Stanford Junior University $64,526
12.300 University of Minnesota $64,287
93.RD Usaging $64,280
93.213 Purdue University $64,177
93.847 University of California Davis $64,170
97.082 Federal Emergency Management Agency (fema) $63,937
97.082 State of California Governors Office of Emergency Services $63,922
64.035 Va Health Administration Center $63,797
93.867 California Institute of Technology $63,612
93.847 University of California, Los Angeles $63,607
93.394 Vanderbilt University Medical Center $63,568
93.242 Purdue University $63,017
93.865 Rand Corporation $62,306
93.838 University of California San Diego $62,207
93.273 Boston Medical Center Corporation $62,063
93.397 Research Foundation of Cuny $62,017
93.172 University of Hawaii at Manoa $61,744
93.853 The University of Texas Health Science Center at Houston $60,911
93.396 University of Pittsburgh Medical Center $60,194
12.RD Applied Research Solutions $60,000
93.866 Research Foundation for Mental Hygiene, Incorporated $59,861
93.393 Arizona State University $59,859
93.853 St. Josephs Hospital & Medical Center $59,659
12.RD Sandia National Laboratories $59,537
93.RD Ogilvy $59,403
93.865 University of California, Irvine $59,011
93.866 University of Alabama at Birmingham $58,817
93.395 Baylor College of Medicine $58,653
93.838 University of Iowa $58,645
47.084 Power, Environmental and Energy Research $58,342
93.393 University of Minnesota $58,145
93.397 Arizona State University $57,964
93.393 University of Hawaii at Honolulu $57,909
81.RD National Renewable Energy Laboratory $57,535
93.395 Beckman Research Institute of the City of Hope $57,349
93.853 Duke University $56,635
93.853 University of California, Los Angeles $56,530
93.213 Scripps Research Institute $56,401
93.393 Van Andel Research Institute $56,345
93.853 East Tennessee State University $55,589
42.001 Library of Congress $55,198
93.279 Ohio State University $55,067
93.866 Wake Forest University $54,738
45.162 National Endowment for the Humanities $54,498
93.395 University of California San Francisco $53,839
93.866 The Institute for Molecular Medicine $53,513
12.RD Smart Information Flow Technologies $53,017
93.867 Baylor College of Medicine $52,198
47.075 University of Tennessee $51,987
93.866 Washington University $51,287
93.866 Transdisciplinary Research Group, Butler Hospital $50,372
12.RD Siemens Corporation $49,999
93.866 Mayo Clinic $49,769
47.050 Trustees of Columbia University in the City of New York $49,637
93.847 Baylor College of Medicine $49,455
93.173 Ann & Robert H. Lurie Children's Hospital of Chicago $49,329
93.866 Brown University $49,266
10.558 Department of Educ-Nutrition Services Division $49,212
93.113 University of Colorado-Boulder $48,722
93.393 University of California San Diego $48,473
93.394 Duke University $48,214
93.866 University of Pennsylvania $47,714
12.RD Inferlink Corporation $47,622
47.041 University of Colorado-Boulder $47,334
47.074 Hauptman-Woodward Institute $46,574
12.RD Advr, Inc. $46,146
93.837 Vanderbilt University Medical Center $46,107
93.RD Johns Hopkins University $46,074
93.273 University of Cincinnati $45,912
93.113 Duke University $45,819
12.RD Purdue University $45,669
93.866 Northeastern University $45,200
93.394 Cleveland Clinic Lerner College of Medicine $45,184
93.866 University of Alabama $45,139
43.002 University of Maryland $45,112
12.RD Alphacore, Inc. $44,999
12.300 University of Bridgeport $44,391
93.393 Beckman Research Institute of the City of Hope $44,344
93.866 University of Texas at Austin $44,314
93.394 Research Foundation of State University of New York $43,845
93.242 University of California Riverside $43,053
12.431 University of Innsbruck $42,830
84.422 Teach Democracy $42,224
93.RD University of Alabama at Birmingham $42,080
93.242 University of California San Francisco $41,899
93.865 Icahn School of Medicine at Mount Sinai $41,487
12.RD Lockheed Martin Corporation-Lmc $41,400
81.089 Department of Energy $41,207
93.855 University of Minnesota $40,991
93.853 Cleveland Clinic Lerner College of Medicine $40,846
93.853 University of California San Diego $40,525
12.RD Boeing Company $40,246
93.846 Mayo Clinic $39,980
93.853 California Institute of Technology $39,855
43.001 Colorado State University $39,784
81.RD Ames National Laboratory $39,695
81.049 University of Idaho $39,579
93.226 The Board of Trustees of the Leland Stanford Junior University $39,543
84.116 Long Beach City College $39,492
11.609 National Institute of Standards and Technology $39,064
93.173 Washington University in St. Louis $38,186
43.001 Baer Institute $38,174
11.307 Economic Adjustment Assistance $38,103
47.076 Boise State University $37,982
12.RD University of Arizona $37,794
47.049 University of California, Los Angeles $37,707
12.800 Texas A&m University $37,702
47.070 Computing Research Association $37,644
93.172 Jackson Laboratory $37,525
93.077 University of Nebraska Medical Center $36,990
12.431 North Carolina State University $36,789
93.838 Icahn School of Medicine at Mount Sinai $36,433
93.RD University of North Texas Health Science Center $35,337
93.866 University of California, Irvine $35,241
47.076 American Educational Research Association $35,000
93.394 University of California, Los Angeles $34,991
93.426 Los Angeles County-Department of Public Health $34,916
16.838 Los Angeles County $34,832
93.399 University of Arizona $34,555
93.307 University of Tennessee Health Science Center $34,381
12.420 Massachusetts Eye and Ear-Massee $34,222
93.847 The Regents of the University of California, Los Angeles $34,151
47.076 Los Angeles Valley College $34,040
16.RD Amentum $33,316
93.859 University of California Santa Barbara $33,265
93.173 Research Foundation of State University of New York $33,099
12.RD Graf Research $33,075
20.701 University of California Regents $33,005
47.076 American Physical Society-Aphys $32,930
97.132 Federal Emergency Management Agency (fema) $32,700
11.RD Holdfast Aquaculture, LLC $32,491
93.279 University of California San Diego $32,240
93.855 University of California San Francisco $31,872
93.866 Csu Fullerton Auxiliary Services Corporation $31,713
93.279 Northeastern University $31,439
93.865 Emory University $30,773
47.041 Pennsylvania State University $30,503
81.RD Lawrence Berkeley Laboratory $30,077
93.310 University of California Berkeley $30,068
11.012 University of California San Diego $30,051
93.855 University of Pittsburgh $29,717
93.279 University of California, Los Angeles $29,706
16.525 California Office of Emergency Services $29,693
93.394 Dana Farber Cancer Institute $29,666
93.393 Ohio State University $29,173
93.865 Johns Hopkins University $28,722
93.393 Vanderbilt University Medical Center $28,260
97.061 University of Illinois at Urbana Champaign $28,102
84.305 North Carolina Central University $28,058
47.074 University of North Carolina, Chapel Hill $27,798
93.242 Florida International University $27,700
93.853 Acurastem, Incorporated $27,581
93.855 Duke University $27,500
93.853 New York University $27,498
93.853 Nuvox Therapeutics INC $26,963
15.224 Crow Canyon Archeological Center $26,810
47.050 University of Georgia $26,718
12.800 University of Wisconsin, Madison $26,703
93.865 Research Foundation for the State University of New York $26,449
93.226 Yale University $26,335
93.103 Tvax Biomedical, Inc. $26,145
93.866 Cedars-Sinai Medical Center $25,777
93.RD Walter R. Mc Donald & Associates, Incorporated $25,365
11.467 State of California Governors Office of Emergency Services $25,234
93.307 Rand Corporation $25,231
93.242 Columbia University $25,134
93.866 University of California San Francisco $24,979
93.865 Spaulding Rehabilitation Hospital Corporation $24,633
19.009 World Learning $24,381
93.865 The University of Texas Health Science Center at Houston $24,258
10.699 Forest Service $24,085
93.393 University of Alabama at Birmingham $24,030
93.889 National Bioterrorism Hospital Preparedness Program $23,952
93.279 Children's Hospital of Los Angeles $23,470
15.RD Department of the Interior $23,276
93.421 Council of State and Territorial Epidemiologists $23,246
93.866 University of Wisconsin, Madison $22,951
12.RD University of California, Los Angeles $22,494
12.RD Sic Technologies, Incorporated $22,393
47.070 Princeton University $22,376
93.121 Cleveland Clinic Foundation $22,348
45.129 Promotion of the Humanities Federal/state Partnership $22,110
93.747 Elder Abuse Institute of Maine $21,752
12.420 Weill Cornell Medicine $21,427
93.855 Johns Hopkins University $21,426
93.RD Rand Corporation $21,292
93.279 University of Washington $21,291
93.866 Virginia Tech $21,145
43.RD Intelligent Optical Systems, Incorporated $20,904
93.847 Colorado State University $20,819
47.075 University of Colorado $20,816
93.226 Harvard Medical School $20,802
93.242 Advanced Mri Technologies, LLC $20,357
93.866 Rush University Medical Center $20,323
93.273 Beth Israel Deaconess Medical Center $19,824
93.307 Washington University $19,652
93.070 University of Colorado Denver $19,194
12.RD Tanner Research, Incorporated $19,031
93.837 University of Miami $18,800
81.RD Princeton Plasma Physics Laboratory $18,678
81.049 Arizona State University $18,608
93.242 Seattle Institute for Biomedical and Clinical Research $18,416
93.865 Preemie-Pacer, LLC $18,149
93.242 Universidad Peruana Cayetano Heredia $18,136
66.RD University of Toronto $17,999
93.865 University of South Carolina $17,897
93.262 Rand Corporation $17,795
93.396 Johns Hopkins University $17,733
91.001 Western University $17,492
93.866 Weill Cornell Medical College $17,483
93.398 Children's Hospital of Los Angeles $17,192
93.865 University of Maryland $16,928
93.395 Public Health Institute $16,672
93.394 Cedars-Sinai Medical Center $16,660
93.307 University of California, Irvine $16,497
12.420 University of Minnesota $16,476
93.853 Johns Hopkins University $16,329
93.867 Johns Hopkins University $15,854
93.394 Sloan-Kettering Institute for Cancer Research $15,846
93.394 Children's Hospital of Philadelphia $15,669
47.041 University of Maryland $15,411
93.866 California State University Fullerton $15,050
47.084 Asterion Ai/chspm $15,043
11.417 University of Mississippi $15,040
93.279 Yale University $14,721
93.310 Fred Hutchinson Cancer Center $14,404
93.RD Public Health Institute $14,229
93.866 University of California Berkeley $14,150
93.838 Children's Hospital of Los Angeles $14,048
93.266 Health Resources and Services Administration $14,045
93.242 Oregon Health Science University $14,002
93.433 Shirley Ryan Abilitylab $13,860
93.866 Activ Sitting $13,646
81.087 Department of Energy $13,625
97.062 California State University Dominguez Hills $13,493
12.RD Protagonist Technology, LLC $13,420
93.865 Shirley Ryan Abilitylab $13,002
93.RD New Editions Consulting $12,961
94.006 Americorps $12,895
47.076 California State University Fullerton $12,617
84.324 Duquesne University $12,523
93.396 Ellison Institute, LLC $12,482
93.847 Wake Forest University $12,459
47.074 California State University Los Angeles $12,021
93.395 University of Pittsburgh $11,950
93.226 Medical University of South Carolina $11,750
93.393 George Washington University $11,577
93.395 Children's Hospital of Philadelphia $11,359
93.310 Avera McKennan Hospital & University Center $11,139
93.393 University of Washington $11,121
93.121 University of Washington $10,802
93.394 St. Jude Children's Research Hospital $10,537
12.420 Seattle Children's Research Institute $10,511
47.078 National Science Foundation $10,483
93.488 Rti International $10,410
93.847 University of Illinois at Chicago $10,325
12.420 St. Josephs Hospital & Medical Center $10,289
93.RD Trellis Bioscience LLC-Trellis $10,262
81.RD Oak Ridge National Laboratory $10,189
93.310 National Alliance for Hispanic Health $10,158
93.866 Isoformix $10,152
47.050 Regents of the University of Michigan $9,987
93.865 University of Pittsburgh $9,710
43.001 Princeton University $9,634
81.049 Phase III Physics LLC $9,461
93.395 Ecog-Acrin $9,241
93.866 University of Colorado, Denver Anschutz Medical Campus-Ucdamc $9,211
93.279 University of Chicago $9,198
45.149 National Endowment for the Humanities $9,133
93.853 University of Utah $9,131
11.472 Pacific States Marine Fisheries Commission $9,094
12.300 Purdue University $9,006
93.393 Lovelace Biomedical and Environmental Research Institute $8,774
93.853 The Board of Trustees of the Leland Stanford Junior University $8,772
93.242 University of Texas Health Science Center at Houston $8,772
93.395 University of Kentucky Research Foundation $8,724
93.279 The Board of Trustees of the Leland Stanford Junior University $8,602
93.279 Rand Corporation $8,398
93.859 University of Florida $8,314
81.089 Media and Process Technology, Incorporated-Mpti $8,250
93.838 La Biomedical Research Institute at Harbor-Ucla Medical Center $8,204
93.846 Carthronix, Incorporated $8,140
12.910 Georgia Institute of Technology $7,925
66.461 Southern California Coastal Water Research Project $7,790
93.393 University of California, Los Angeles $7,634
93.393 Oregon Health Science University $7,559
12.RD University of Pittsburgh $7,500
93.865 Chapman University $7,496
12.RD University of Maryland $7,030
93.859 Seattle Children's Research Institute $6,977
93.866 University of Texas at Dallas $6,954
93.838 California Institute of Technology $6,872
93.395 University of Miami $6,830
19.021 Bureau of Near Eastern Affairs $6,817
93.989 University of Chicago $6,640
81.RD Pacific Northwest National Laboratory $6,473
12.420 University of California San Diego $6,305
11.478 University of Wyoming $5,973
12.420 Colorado State University $5,781
98.001 National Academy of Sciences $5,442
93.393 Children's Hospital of Los Angeles $5,405
12.420 Cedars-Sinai Medical Center $5,088
93.865 Flint Rehabilitation Devices, LLC $4,932
81.049 Advanced Cooling Technologies, Incorporated $4,905
93.242 Northwestern University $4,804
93.837 Massachusetts General Hospital $4,753
47.076 Los Angeles City College $4,465
93.242 The Board of Trustees of the Leland Stanford Junior University $4,441
93.310 Duke University $4,410
12.RD Krell Institute $4,319
93.838 Regents of the University of Michigan $4,272
45.024 National Endowment for the Arts $4,238
93.RD California Department of Public Health $4,084
47.074 North Carolina State University $4,034
43.RD Contour Crafting $3,943
93.394 University of Oklahoma $3,567
93.847 Oregon Health Science University $3,557
93.395 University of California Regents $3,407
93.226 Rand Corporation $3,196
93.847 University of California San Francisco $3,156
93.865 Virginia Polytechnic Institute State University $3,133
93.837 Mayo Clinic $2,997
93.837 University of Pittsburgh $2,829
47.070 Columbia University $2,690
93.855 Children's Hospital of Los Angeles $2,629
93.865 University of Texas $2,574
93.866 Artery Therapeutics, Incorporated $2,399
93.077 Virginia Commonwealth University $2,372
93.879 University of Washington $2,357
93.393 Fred Hutchinson Cancer Research Center $2,351
93.395 Nrg Oncology Foundation, Incorporated $2,306
93.393 Eastern Virginia Medical School $2,269
16.582 Weill Cornell Medical College $2,205
93.867 Phononz Inc. $2,196
93.866 Cornell University $2,000
47.049 Portland State University $1,786
93.226 Children's Hospital of Los Angeles $1,745
93.399 Oregon Health Science University $1,605
81.049 University of California, Los Angeles $1,531
12.RD University of Maryland, Baltimore $1,303
93.393 Cleveland Clinic Lerner College of Medicine $1,259
93.847 Medical University of South Carolina $1,066
12.RD Oregon Health Science University $1,032
93.399 Nrg Oncology Foundation, Incorporated $1,025
93.RD Inner City Fund $892
93.838 University of Arizona $876
47.RD Arizona State University $876
81.121 University of Houston $858
11.011 National Marine Sanctuary Foundation $856
93.837 Johns Hopkins University $791
81.089 Pennsylvania State University $787
93.866 Brigham and Women's Hospital $750
93.173 Northwestern University $556
93.847 Duke University $507
93.853 University of Cincinnati $491
93.RD Ucla Luskin School of Public Affairs $461
93.173 Johns Hopkins University $449
84.305 University of North Carolina, Chapel Hill $397
11.RD Global Science & Technology, Incorporated $317
93.395 Oregon Health Science University $305
93.310 University of California San Diego $300
93.866 University of Arizona $201
93.394 Oregon Health Science University $173
93.855 University of California, Los Angeles $147
43.001 University of Montana $146
47.070 University of North Carolina, Chapel Hill $109
12.300 University of California, Los Angeles $97
93.847 Arizona State University $82
93.395 Children's Oncology Group $60
93.865 University of Miami $60
12.300 University of Wisconsin, Madison $59
93.323 Los Angeles County-Department of Public Health $24
93.307 San Diego State University Foundation $21
93.865 Harvard School of Public Health $20
93.396 University of California, Los Angeles $4
93.242 Virtually Better, Incorporated $1
93.393 Vanderbilt University $-12
93.846 Neuromuscular Dynamics, LLC $-20
81.RD Oakridge National Laboratories $-65
93.242 Colliga Apps Corp. $-77
93.865 University of Texas Medical Branch $-115
93.837 Icahn School of Medicine at Mount Sinai $-158
97.RD Sri International $-228
93.866 Vanderbilt University Medical Center $-304
93.847 Cedars-Sinai Medical Center $-364
84.116 Office of Postsecondary Education $-500
93.853 University of Minnesota $-561
99.U01 Usgovt $-569
81.RD Sandia National Laboratories $-638
47.074 Regents of the University of Michigan $-781
47.050 Columbia University $-812
93.867 University of Pennsylvania $-827
93.853 University of California San Francisco $-975
47.049 The Board of Trustees of the Leland Stanford Junior University $-1,000
93.242 Georgia State University $-1,492
20.701 Ca-Department of Transportation $-1,772
81.RD Honeywell Federal Manufacturing & Technologies $-1,832
93.242 University of Maryland $-2,290
93.853 University of California Riverside $-2,330
47.070 Virginia Polytechnic Institute State University $-2,464
93.853 Baylor College of Medicine $-2,792
93.989 Columbia University $-3,107
93.865 University of California San Francisco $-3,250
84.022 Office of Postsecondary Education $-3,604
93.866 University of Colorado $-3,852
93.866 Ohio State University $-4,009
93.393 Emory University $-4,030
93.866 Columbia University $-4,048
93.866 Neuroscope Inc. $-4,106
81.049 Q-Chem, Incorporated $-4,201
93.118 Centers for Disease Control and Prevention $-4,553
93.283 California Department of Public Health $-5,009
93.847 Eden Medical, Incorporated $-5,531
93.092 Children's Hospital of Los Angeles $-6,243
93.361 University of California, Irvine $-6,600
93.855 Vanderbilt University Medical Center $-6,839
16.575 California Office of Emergency Services $-7,197
12.300 University of New Mexico $-7,837
93.286 California Institute of Technology $-9,684
93.865 President and Fellows of Harvard College-Pafohc $-11,402
93.RD Leidos Biomedical Research, Incorporated $-11,634
93.242 Vanderbilt University $-15,403
12.RD Sonalysts, Incorporated $-15,739
93.855 Scripps Research Institute $-16,600
12.420 Johns Hopkins University $-20,248
12.300 University of Connecticut $-32,604
93.859 Atgc, Incorporated $-33,807
66.511 Health Effects Institute $-35,279
93.866 University of California San Diego $-52,303
93.393 Public Health Institute $-292,381