Finding 1237446 (2025-003)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2025
Accepted
2026-09-28
Audit: 412408
Organization: Mount Sinai Health System, Inc. (NY)

AI Summary

  • Core Issue: The System lacked consistent controls to verify vendor eligibility, risking transactions with suspended or debarred entities.
  • Impacted Requirements: Non-compliance with 2 CFR 200.303 and 2 CFR 180.300 regarding internal controls and vendor screening.
  • Recommended Follow-Up: Enhance vendor screening processes, ensure documentation of reconciliations, and maintain ongoing monitoring to confirm compliance.

Finding Text

Finding 2025-003 I. Procurement and Suspension and Debarment Identification of the Federal Program: Grantor: Department of Agriculture, Department of Defense, National Aeronautics and Space Administration, Promotion of the Arts Grants to Organizations and Individuals, National Science Foundation, Department of Veteran Affairs, Environmental Protection Agency, Department of Health and Human Services Program Name: Research and Development Cluster Assistance Listing No.: Various Criteria or Specific Requirement: 2 CFR 200.303 of the Uniform Guidance states the following regarding internal control: “The non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).” 2 CFR 200.214 – Suspension and debarment – Non-Federal entities are subject to the non-procurement debarment and suspension regulations that restrict awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities under 2 CFR 180. 2 CFR 180.300 further states that non-federal entities are responsible for verifying the eligibility of vendors and contractors prior to entering into covered transactions. Condition: Management was unable to provide evidence of a control being consistently performed throughout the entire audit period to address the risk that the System may enter into a transaction with an entity that is suspended, debarred, or otherwise excluded, due to the timing of the implementation of the prior year corrective action plan. We noted the following matters during our testing of suspension and debarment: (a) The System did not obtain a detailed listing of all vendors screened with related results from its third-party service provider. The System received a summarized results report with the total number of vendors screened for suspension and debarment by the third-party service provider. However, a reconciliation was not performed and retained between the vendors provided by the System and the service provider’s summarized results report to evidence that all vendors submitted were screened. (b) The System did not retain evidence of review of the results provided by the third-party service provider, including evidence that unverified vendors or those that were indicated as excluded were investigated and evaluated by the System. (c) The System did not retain evidence of review of new vendors being screened for suspension and debarment prior to entering into a transaction. Cause: The System did not have a process in place for the entire year to review the results of screened vendors to verify that all vendors are screened. Effect or Potential Effect: The lack of effective controls over suspension and debarment has the potential to result in noncompliance with the requirement. By not performing a reconciliation between the listings submitted by the System and the results provided by the third-party service provider, there is a risk that vendors are not screened by the third-party service provider and such vendors used for federally funded activities may be suspended or debarred. Questioned Costs: None identified. Context: Management was unable to provide evidence of a control being consistently performed throughout the entire audit period, as described in the Condition section above. Identification as a repeat finding, if applicable: Yes. Prior year finding 2024-008 Recommendation: Management should enhance the design of the System’s controls related to the screening of new vendors prior to entering into transactions, as well as the on-going monitoring and screening of its vendors for suspension and debarment. In addition, management should perform and retain documentation to support reconciliation of the vendor list submitted to the third-party service provider and the results obtained to support that the screening process is completed for all vendors and that no suspended or debarred vendors are utilized by the System prior to entering into transactions. Views of Responsible Officials: Mount Sinai has taken corrective actions to address this issue which were completed by December 31, 2025. During 2025, the Health System created a process to ensure a vendor is not considered suspended or debarred. All existing vendors in the vendor master file, as well as all newly onboarded vendors through our credentialing process, are screened monthly through our designated sanction screening provider. In addition, we have implemented a new monthly manual control to review, confirm, and reconcile our vendor master against the files submitted to our sanction-screening provider. Our Internal Audit team also performs periodic, independent sanction screening checks on a sample of vendors to validate the accuracy and completeness of the third party screening results.

Corrective Action Plan

Finding 2025-003 I. Procurement and Suspension and Debarment Information on the federal program: Grantor: Department of Health and Human Services Program Name: Research and Development Cluster Assistance Listing No.: Various Views of responsible officials and planned corrective actions: Mount Sinai has taken corrective actions to address this issue. During 2025, the Health System created a process to ensure a vendor is not considered suspended or debarred. All existing vendors in the vendor master file, as well as all newly onboarded vendors through our credentialing process, are screened monthly through our designated sanction screening provider. In addition, we have implemented a new monthly manual control to review, confirm, and reconcile our vendor master against the files submitted to our sanction-screening provider. Our Internal Audit team also performs periodic, independent sanction screening checks on a sample of vendors to validate the accuracy and completeness of the third party screening results. Name of responsible official: Franco Sagliocca Corporate Director, Supply Chain Franco.sagliocca@mountsinai.org Projected completion date: December 31, 2025.

Categories

Procurement, Suspension & Debarment Subrecipient Monitoring Eligibility

Other Findings in this Audit

  • 1236939 2025-003
    Material Weakness Repeat
  • 1236940 2025-003
    Material Weakness Repeat
  • 1236941 2025-003
    Material Weakness Repeat
  • 1236942 2025-003
    Material Weakness Repeat
  • 1236943 2025-003
    Material Weakness Repeat
  • 1236944 2025-003
    Material Weakness Repeat
  • 1236945 2025-003
    Material Weakness Repeat
  • 1236946 2025-003
    Material Weakness Repeat
  • 1236947 2025-003
    Material Weakness Repeat
  • 1236948 2025-003
    Material Weakness Repeat
  • 1236949 2025-003
    Material Weakness Repeat
  • 1236950 2025-003
    Material Weakness Repeat
  • 1236951 2025-003
    Material Weakness Repeat
  • 1236952 2025-003
    Material Weakness Repeat
  • 1236953 2025-003
    Material Weakness Repeat
  • 1236954 2025-003
    Material Weakness Repeat
  • 1236955 2025-003
    Material Weakness Repeat
  • 1236956 2025-003
    Material Weakness Repeat
  • 1236957 2025-003
    Material Weakness Repeat
  • 1236958 2025-003
    Material Weakness Repeat
  • 1236959 2025-003
    Material Weakness Repeat
  • 1236960 2025-003
    Material Weakness Repeat
  • 1236961 2025-003
    Material Weakness Repeat
  • 1236962 2025-003
    Material Weakness Repeat
  • 1236963 2025-003
    Material Weakness Repeat
  • 1236964 2025-003
    Material Weakness Repeat
  • 1236965 2025-003
    Material Weakness Repeat
  • 1236966 2025-003
    Material Weakness Repeat
  • 1236967 2025-003
    Material Weakness Repeat
  • 1236968 2025-003
    Material Weakness Repeat
  • 1236969 2025-003
    Material Weakness Repeat
  • 1236970 2025-003
    Material Weakness Repeat
  • 1236971 2025-003
    Material Weakness Repeat
  • 1236972 2025-003
    Material Weakness Repeat
  • 1236973 2025-003
    Material Weakness Repeat
  • 1236974 2025-003
    Material Weakness Repeat
  • 1236975 2025-003
    Material Weakness Repeat
  • 1236976 2025-003
    Material Weakness Repeat
  • 1236977 2025-003
    Material Weakness Repeat
  • 1236978 2025-003
    Material Weakness Repeat
  • 1236979 2025-003
    Material Weakness Repeat
  • 1236980 2025-003
    Material Weakness Repeat
  • 1236981 2025-003
    Material Weakness Repeat
  • 1236982 2025-003
    Material Weakness Repeat
  • 1236983 2025-003
    Material Weakness Repeat
  • 1236984 2025-003
    Material Weakness Repeat
  • 1236985 2025-003
    Material Weakness Repeat
  • 1236986 2025-003
    Material Weakness Repeat
  • 1236987 2025-003
    Material Weakness Repeat
  • 1236988 2025-003
    Material Weakness Repeat
  • 1236989 2025-003
    Material Weakness Repeat
  • 1236990 2025-003
    Material Weakness Repeat
  • 1236991 2025-003
    Material Weakness Repeat
  • 1236992 2025-003
    Material Weakness Repeat
  • 1236993 2025-003
    Material Weakness Repeat
  • 1236994 2025-003
    Material Weakness Repeat
  • 1236995 2025-003
    Material Weakness Repeat
  • 1236996 2025-003
    Material Weakness Repeat
  • 1236997 2025-003
    Material Weakness Repeat
  • 1236998 2025-003
    Material Weakness Repeat
  • 1236999 2025-003
    Material Weakness Repeat
  • 1237000 2025-003
    Material Weakness Repeat
  • 1237001 2025-003
    Material Weakness Repeat
  • 1237002 2025-003
    Material Weakness Repeat
  • 1237003 2025-003
    Material Weakness Repeat
  • 1237004 2025-003
    Material Weakness Repeat
  • 1237005 2025-003
    Material Weakness Repeat
  • 1237006 2025-003
    Material Weakness Repeat
  • 1237007 2025-003
    Material Weakness Repeat
  • 1237008 2025-003
    Material Weakness Repeat
  • 1237009 2025-003
    Material Weakness Repeat
  • 1237010 2025-003
    Material Weakness Repeat
  • 1237011 2025-003
    Material Weakness Repeat
  • 1237012 2025-003
    Material Weakness Repeat
  • 1237013 2025-003
    Material Weakness Repeat
  • 1237014 2025-003
    Material Weakness Repeat
  • 1237015 2025-003
    Material Weakness Repeat
  • 1237016 2025-003
    Material Weakness Repeat
  • 1237017 2025-003
    Material Weakness Repeat
  • 1237018 2025-003
    Material Weakness Repeat
  • 1237019 2025-003
    Material Weakness Repeat
  • 1237020 2025-003
    Material Weakness Repeat
  • 1237021 2025-003
    Material Weakness Repeat
  • 1237022 2025-003
    Material Weakness Repeat
  • 1237023 2025-003
    Material Weakness Repeat
  • 1237024 2025-003
    Material Weakness Repeat
  • 1237025 2025-003
    Material Weakness Repeat
  • 1237026 2025-003
    Material Weakness Repeat
  • 1237027 2025-003
    Material Weakness Repeat
  • 1237028 2025-003
    Material Weakness Repeat
  • 1237029 2025-003
    Material Weakness Repeat
  • 1237030 2025-003
    Material Weakness Repeat
  • 1237031 2025-003
    Material Weakness Repeat
  • 1237032 2025-003
    Material Weakness Repeat
  • 1237033 2025-003
    Material Weakness Repeat
  • 1237034 2025-003
    Material Weakness Repeat
  • 1237035 2025-003
    Material Weakness Repeat
  • 1237036 2025-003
    Material Weakness Repeat
  • 1237037 2025-003
    Material Weakness Repeat
  • 1237038 2025-003
    Material Weakness Repeat
  • 1237039 2025-003
    Material Weakness Repeat
  • 1237040 2025-003
    Material Weakness Repeat
  • 1237041 2025-003
    Material Weakness Repeat
  • 1237042 2025-003
    Material Weakness Repeat
  • 1237043 2025-003
    Material Weakness Repeat
  • 1237044 2025-003
    Material Weakness Repeat
  • 1237045 2025-003
    Material Weakness Repeat
  • 1237046 2025-003
    Material Weakness Repeat
  • 1237047 2025-003
    Material Weakness Repeat
  • 1237048 2025-003
    Material Weakness Repeat
  • 1237049 2025-003
    Material Weakness Repeat
  • 1237050 2025-003
    Material Weakness Repeat
  • 1237051 2025-003
    Material Weakness Repeat
  • 1237052 2025-003
    Material Weakness Repeat
  • 1237053 2025-003
    Material Weakness Repeat
  • 1237054 2025-003
    Material Weakness Repeat
  • 1237055 2025-003
    Material Weakness Repeat
  • 1237056 2025-003
    Material Weakness Repeat
  • 1237057 2025-003
    Material Weakness Repeat
  • 1237058 2025-003
    Material Weakness Repeat
  • 1237059 2025-003
    Material Weakness Repeat
  • 1237060 2025-003
    Material Weakness Repeat
  • 1237061 2025-003
    Material Weakness Repeat
  • 1237062 2025-003
    Material Weakness Repeat
  • 1237063 2025-003
    Material Weakness Repeat
  • 1237064 2025-003
    Material Weakness Repeat
  • 1237065 2025-003
    Material Weakness Repeat
  • 1237066 2025-003
    Material Weakness Repeat
  • 1237067 2025-003
    Material Weakness Repeat
  • 1237068 2025-003
    Material Weakness Repeat
  • 1237069 2025-003
    Material Weakness Repeat
  • 1237070 2025-003
    Material Weakness Repeat
  • 1237071 2025-003
    Material Weakness Repeat
  • 1237072 2025-003
    Material Weakness Repeat
  • 1237073 2025-003
    Material Weakness Repeat
  • 1237074 2025-003
    Material Weakness Repeat
  • 1237075 2025-003
    Material Weakness Repeat
  • 1237076 2025-003
    Material Weakness Repeat
  • 1237077 2025-003
    Material Weakness Repeat
  • 1237078 2025-003
    Material Weakness Repeat
  • 1237079 2025-003
    Material Weakness Repeat
  • 1237080 2025-003
    Material Weakness Repeat
  • 1237081 2025-003
    Material Weakness Repeat
  • 1237082 2025-003
    Material Weakness Repeat
  • 1237083 2025-003
    Material Weakness Repeat
  • 1237084 2025-003
    Material Weakness Repeat
  • 1237085 2025-003
    Material Weakness Repeat
  • 1237086 2025-003
    Material Weakness Repeat
  • 1237087 2025-003
    Material Weakness Repeat
  • 1237088 2025-003
    Material Weakness Repeat
  • 1237089 2025-003
    Material Weakness Repeat
  • 1237090 2025-003
    Material Weakness Repeat
  • 1237091 2025-003
    Material Weakness Repeat
  • 1237092 2025-003
    Material Weakness Repeat
  • 1237093 2025-003
    Material Weakness Repeat
  • 1237094 2025-003
    Material Weakness Repeat
  • 1237095 2025-003
    Material Weakness Repeat
  • 1237096 2025-003
    Material Weakness Repeat
  • 1237097 2025-003
    Material Weakness Repeat
  • 1237098 2025-003
    Material Weakness Repeat
  • 1237099 2025-003
    Material Weakness Repeat
  • 1237100 2025-003
    Material Weakness Repeat
  • 1237101 2025-003
    Material Weakness Repeat
  • 1237102 2025-003
    Material Weakness Repeat
  • 1237103 2025-003
    Material Weakness Repeat
  • 1237104 2025-003
    Material Weakness Repeat
  • 1237105 2025-003
    Material Weakness Repeat
  • 1237106 2025-003
    Material Weakness Repeat
  • 1237107 2025-003
    Material Weakness Repeat
  • 1237108 2025-003
    Material Weakness Repeat
  • 1237109 2025-003
    Material Weakness Repeat
  • 1237110 2025-003
    Material Weakness Repeat
  • 1237111 2025-003
    Material Weakness Repeat
  • 1237112 2025-003
    Material Weakness Repeat
  • 1237113 2025-003
    Material Weakness Repeat
  • 1237114 2025-003
    Material Weakness Repeat
  • 1237115 2025-003
    Material Weakness Repeat
  • 1237116 2025-003
    Material Weakness Repeat
  • 1237117 2025-003
    Material Weakness Repeat
  • 1237118 2025-003
    Material Weakness Repeat
  • 1237119 2025-003
    Material Weakness Repeat
  • 1237120 2025-003
    Material Weakness Repeat
  • 1237121 2025-003
    Material Weakness Repeat
  • 1237122 2025-003
    Material Weakness Repeat
  • 1237123 2025-003
    Material Weakness Repeat
  • 1237124 2025-003
    Material Weakness Repeat
  • 1237125 2025-003
    Material Weakness Repeat
  • 1237126 2025-003
    Material Weakness Repeat
  • 1237127 2025-003
    Material Weakness Repeat
  • 1237128 2025-003
    Material Weakness Repeat
  • 1237129 2025-003
    Material Weakness Repeat
  • 1237130 2025-003
    Material Weakness Repeat
  • 1237131 2025-003
    Material Weakness Repeat
  • 1237132 2025-003
    Material Weakness Repeat
  • 1237133 2025-003
    Material Weakness Repeat
  • 1237134 2025-003
    Material Weakness Repeat
  • 1237135 2025-003
    Material Weakness Repeat
  • 1237136 2025-003
    Material Weakness Repeat
  • 1237137 2025-003
    Material Weakness Repeat
  • 1237138 2025-003
    Material Weakness Repeat
  • 1237139 2025-003
    Material Weakness Repeat
  • 1237140 2025-003
    Material Weakness Repeat
  • 1237141 2025-003
    Material Weakness Repeat
  • 1237142 2025-003
    Material Weakness Repeat
  • 1237143 2025-003
    Material Weakness Repeat
  • 1237144 2025-003
    Material Weakness Repeat
  • 1237145 2025-003
    Material Weakness Repeat
  • 1237146 2025-003
    Material Weakness Repeat
  • 1237147 2025-003
    Material Weakness Repeat
  • 1237148 2025-003
    Material Weakness Repeat
  • 1237149 2025-003
    Material Weakness Repeat
  • 1237150 2025-003
    Material Weakness Repeat
  • 1237151 2025-003
    Material Weakness Repeat
  • 1237152 2025-003
    Material Weakness Repeat
  • 1237153 2025-003
    Material Weakness Repeat
  • 1237154 2025-003
    Material Weakness Repeat
  • 1237155 2025-003
    Material Weakness Repeat
  • 1237156 2025-003
    Material Weakness Repeat
  • 1237157 2025-003
    Material Weakness Repeat
  • 1237158 2025-003
    Material Weakness Repeat
  • 1237159 2025-003
    Material Weakness Repeat
  • 1237160 2025-003
    Material Weakness Repeat
  • 1237161 2025-003
    Material Weakness Repeat
  • 1237162 2025-003
    Material Weakness Repeat
  • 1237163 2025-003
    Material Weakness Repeat
  • 1237164 2025-003
    Material Weakness Repeat
  • 1237165 2025-003
    Material Weakness Repeat
  • 1237166 2025-003
    Material Weakness Repeat
  • 1237167 2025-003
    Material Weakness Repeat
  • 1237168 2025-003
    Material Weakness Repeat
  • 1237169 2025-003
    Material Weakness Repeat
  • 1237170 2025-003
    Material Weakness Repeat
  • 1237171 2025-003
    Material Weakness Repeat
  • 1237172 2025-003
    Material Weakness Repeat
  • 1237173 2025-003
    Material Weakness Repeat
  • 1237174 2025-003
    Material Weakness Repeat
  • 1237175 2025-003
    Material Weakness Repeat
  • 1237176 2025-003
    Material Weakness Repeat
  • 1237177 2025-003
    Material Weakness Repeat
  • 1237178 2025-003
    Material Weakness Repeat
  • 1237179 2025-003
    Material Weakness Repeat
  • 1237180 2025-003
    Material Weakness Repeat
  • 1237181 2025-003
    Material Weakness Repeat
  • 1237182 2025-003
    Material Weakness Repeat
  • 1237183 2025-003
    Material Weakness Repeat
  • 1237184 2025-003
    Material Weakness Repeat
  • 1237185 2025-003
    Material Weakness Repeat
  • 1237186 2025-003
    Material Weakness Repeat
  • 1237187 2025-003
    Material Weakness Repeat
  • 1237188 2025-003
    Material Weakness Repeat
  • 1237189 2025-003
    Material Weakness Repeat
  • 1237190 2025-003
    Material Weakness Repeat
  • 1237191 2025-003
    Material Weakness Repeat
  • 1237192 2025-003
    Material Weakness Repeat
  • 1237193 2025-003
    Material Weakness Repeat
  • 1237194 2025-003
    Material Weakness Repeat
  • 1237195 2025-003
    Material Weakness Repeat
  • 1237196 2025-003
    Material Weakness Repeat
  • 1237197 2025-003
    Material Weakness Repeat
  • 1237198 2025-003
    Material Weakness Repeat
  • 1237199 2025-003
    Material Weakness Repeat
  • 1237200 2025-003
    Material Weakness Repeat
  • 1237201 2025-003
    Material Weakness Repeat
  • 1237202 2025-003
    Material Weakness Repeat
  • 1237203 2025-003
    Material Weakness Repeat
  • 1237204 2025-003
    Material Weakness Repeat
  • 1237205 2025-003
    Material Weakness Repeat
  • 1237206 2025-003
    Material Weakness Repeat
  • 1237207 2025-003
    Material Weakness Repeat
  • 1237208 2025-003
    Material Weakness Repeat
  • 1237209 2025-003
    Material Weakness Repeat
  • 1237210 2025-003
    Material Weakness Repeat
  • 1237211 2025-003
    Material Weakness Repeat
  • 1237212 2025-003
    Material Weakness Repeat
  • 1237213 2025-003
    Material Weakness Repeat
  • 1237214 2025-003
    Material Weakness Repeat
  • 1237215 2025-003
    Material Weakness Repeat
  • 1237216 2025-003
    Material Weakness Repeat
  • 1237217 2025-003
    Material Weakness Repeat
  • 1237218 2025-003
    Material Weakness Repeat
  • 1237219 2025-003
    Material Weakness Repeat
  • 1237220 2025-003
    Material Weakness Repeat
  • 1237221 2025-003
    Material Weakness Repeat
  • 1237222 2025-003
    Material Weakness Repeat
  • 1237223 2025-003
    Material Weakness Repeat
  • 1237224 2025-003
    Material Weakness Repeat
  • 1237225 2025-003
    Material Weakness Repeat
  • 1237226 2025-003
    Material Weakness Repeat
  • 1237227 2025-003
    Material Weakness Repeat
  • 1237228 2025-003
    Material Weakness Repeat
  • 1237229 2025-003
    Material Weakness Repeat
  • 1237230 2025-003
    Material Weakness Repeat
  • 1237231 2025-003
    Material Weakness Repeat
  • 1237232 2025-003
    Material Weakness Repeat
  • 1237233 2025-003
    Material Weakness Repeat
  • 1237234 2025-003
    Material Weakness Repeat
  • 1237235 2025-003
    Material Weakness Repeat
  • 1237236 2025-003
    Material Weakness Repeat
  • 1237237 2025-003
    Material Weakness Repeat
  • 1237238 2025-003
    Material Weakness Repeat
  • 1237239 2025-003
    Material Weakness Repeat
  • 1237240 2025-003
    Material Weakness Repeat
  • 1237241 2025-003
    Material Weakness Repeat
  • 1237242 2025-003
    Material Weakness Repeat
  • 1237243 2025-003
    Material Weakness Repeat
  • 1237244 2025-003
    Material Weakness Repeat
  • 1237245 2025-003
    Material Weakness Repeat
  • 1237246 2025-003
    Material Weakness Repeat
  • 1237247 2025-003
    Material Weakness Repeat
  • 1237248 2025-003
    Material Weakness Repeat
  • 1237249 2025-003
    Material Weakness Repeat
  • 1237250 2025-003
    Material Weakness Repeat
  • 1237251 2025-003
    Material Weakness Repeat
  • 1237252 2025-003
    Material Weakness Repeat
  • 1237253 2025-003
    Material Weakness Repeat
  • 1237254 2025-003
    Material Weakness Repeat
  • 1237255 2025-003
    Material Weakness Repeat
  • 1237256 2025-003
    Material Weakness Repeat
  • 1237257 2025-003
    Material Weakness Repeat
  • 1237258 2025-003
    Material Weakness Repeat
  • 1237259 2025-003
    Material Weakness Repeat
  • 1237260 2025-003
    Material Weakness Repeat
  • 1237261 2025-003
    Material Weakness Repeat
  • 1237262 2025-003
    Material Weakness Repeat
  • 1237263 2025-003
    Material Weakness Repeat
  • 1237264 2025-003
    Material Weakness Repeat
  • 1237265 2025-003
    Material Weakness Repeat
  • 1237266 2025-003
    Material Weakness Repeat
  • 1237267 2025-003
    Material Weakness Repeat
  • 1237268 2025-003
    Material Weakness Repeat
  • 1237269 2025-003
    Material Weakness Repeat
  • 1237270 2025-003
    Material Weakness Repeat
  • 1237271 2025-003
    Material Weakness Repeat
  • 1237272 2025-003
    Material Weakness Repeat
  • 1237273 2025-003
    Material Weakness Repeat
  • 1237274 2025-003
    Material Weakness Repeat
  • 1237275 2025-003
    Material Weakness Repeat
  • 1237276 2025-003
    Material Weakness Repeat
  • 1237277 2025-003
    Material Weakness Repeat
  • 1237278 2025-003
    Material Weakness Repeat
  • 1237279 2025-003
    Material Weakness Repeat
  • 1237280 2025-003
    Material Weakness Repeat
  • 1237281 2025-003
    Material Weakness Repeat
  • 1237282 2025-003
    Material Weakness Repeat
  • 1237283 2025-003
    Material Weakness Repeat
  • 1237284 2025-003
    Material Weakness Repeat
  • 1237285 2025-003
    Material Weakness Repeat
  • 1237286 2025-003
    Material Weakness Repeat
  • 1237287 2025-003
    Material Weakness Repeat
  • 1237288 2025-003
    Material Weakness Repeat
  • 1237289 2025-003
    Material Weakness Repeat
  • 1237290 2025-003
    Material Weakness Repeat
  • 1237291 2025-003
    Material Weakness Repeat
  • 1237292 2025-003
    Material Weakness Repeat
  • 1237293 2025-003
    Material Weakness Repeat
  • 1237294 2025-003
    Material Weakness Repeat
  • 1237295 2025-003
    Material Weakness Repeat
  • 1237296 2025-003
    Material Weakness Repeat
  • 1237297 2025-003
    Material Weakness Repeat
  • 1237298 2025-003
    Material Weakness Repeat
  • 1237299 2025-003
    Material Weakness Repeat
  • 1237300 2025-003
    Material Weakness Repeat
  • 1237301 2025-003
    Material Weakness Repeat
  • 1237302 2025-003
    Material Weakness Repeat
  • 1237303 2025-003
    Material Weakness Repeat
  • 1237304 2025-003
    Material Weakness Repeat
  • 1237305 2025-003
    Material Weakness Repeat
  • 1237306 2025-003
    Material Weakness Repeat
  • 1237307 2025-003
    Material Weakness Repeat
  • 1237308 2025-003
    Material Weakness Repeat
  • 1237309 2025-003
    Material Weakness Repeat
  • 1237310 2025-003
    Material Weakness Repeat
  • 1237311 2025-003
    Material Weakness Repeat
  • 1237312 2025-003
    Material Weakness Repeat
  • 1237313 2025-003
    Material Weakness Repeat
  • 1237314 2025-003
    Material Weakness Repeat
  • 1237315 2025-003
    Material Weakness Repeat
  • 1237316 2025-003
    Material Weakness Repeat
  • 1237317 2025-003
    Material Weakness Repeat
  • 1237318 2025-003
    Material Weakness Repeat
  • 1237319 2025-003
    Material Weakness Repeat
  • 1237320 2025-003
    Material Weakness Repeat
  • 1237321 2025-003
    Material Weakness Repeat
  • 1237322 2025-003
    Material Weakness Repeat
  • 1237323 2025-003
    Material Weakness Repeat
  • 1237324 2025-003
    Material Weakness Repeat
  • 1237325 2025-003
    Material Weakness Repeat
  • 1237326 2025-003
    Material Weakness Repeat
  • 1237327 2025-003
    Material Weakness Repeat
  • 1237328 2025-003
    Material Weakness Repeat
  • 1237329 2025-003
    Material Weakness Repeat
  • 1237330 2025-003
    Material Weakness Repeat
  • 1237331 2025-003
    Material Weakness Repeat
  • 1237332 2025-003
    Material Weakness Repeat
  • 1237333 2025-003
    Material Weakness Repeat
  • 1237334 2025-003
    Material Weakness Repeat
  • 1237335 2025-003
    Material Weakness Repeat
  • 1237336 2025-003
    Material Weakness Repeat
  • 1237337 2025-003
    Material Weakness Repeat
  • 1237338 2025-003
    Material Weakness Repeat
  • 1237339 2025-003
    Material Weakness Repeat
  • 1237340 2025-003
    Material Weakness Repeat
  • 1237341 2025-003
    Material Weakness Repeat
  • 1237342 2025-003
    Material Weakness Repeat
  • 1237343 2025-003
    Material Weakness Repeat
  • 1237344 2025-003
    Material Weakness Repeat
  • 1237345 2025-003
    Material Weakness Repeat
  • 1237346 2025-003
    Material Weakness Repeat
  • 1237347 2025-003
    Material Weakness Repeat
  • 1237348 2025-003
    Material Weakness Repeat
  • 1237349 2025-003
    Material Weakness Repeat
  • 1237350 2025-003
    Material Weakness Repeat
  • 1237351 2025-003
    Material Weakness Repeat
  • 1237352 2025-003
    Material Weakness Repeat
  • 1237353 2025-003
    Material Weakness Repeat
  • 1237354 2025-003
    Material Weakness Repeat
  • 1237355 2025-003
    Material Weakness Repeat
  • 1237356 2025-003
    Material Weakness Repeat
  • 1237357 2025-003
    Material Weakness Repeat
  • 1237358 2025-003
    Material Weakness Repeat
  • 1237359 2025-003
    Material Weakness Repeat
  • 1237360 2025-003
    Material Weakness Repeat
  • 1237361 2025-003
    Material Weakness Repeat
  • 1237362 2025-003
    Material Weakness Repeat
  • 1237363 2025-003
    Material Weakness Repeat
  • 1237364 2025-003
    Material Weakness Repeat
  • 1237365 2025-003
    Material Weakness Repeat
  • 1237366 2025-003
    Material Weakness Repeat
  • 1237367 2025-003
    Material Weakness Repeat
  • 1237368 2025-003
    Material Weakness Repeat
  • 1237369 2025-003
    Material Weakness Repeat
  • 1237370 2025-003
    Material Weakness Repeat
  • 1237371 2025-003
    Material Weakness Repeat
  • 1237372 2025-003
    Material Weakness Repeat
  • 1237373 2025-003
    Material Weakness Repeat
  • 1237374 2025-003
    Material Weakness Repeat
  • 1237375 2025-003
    Material Weakness Repeat
  • 1237376 2025-003
    Material Weakness Repeat
  • 1237377 2025-003
    Material Weakness Repeat
  • 1237378 2025-003
    Material Weakness Repeat
  • 1237379 2025-003
    Material Weakness Repeat
  • 1237380 2025-003
    Material Weakness Repeat
  • 1237381 2025-003
    Material Weakness Repeat
  • 1237382 2025-003
    Material Weakness Repeat
  • 1237383 2025-003
    Material Weakness Repeat
  • 1237384 2025-003
    Material Weakness Repeat
  • 1237385 2025-003
    Material Weakness Repeat
  • 1237386 2025-003
    Material Weakness Repeat
  • 1237387 2025-003
    Material Weakness Repeat
  • 1237388 2025-003
    Material Weakness Repeat
  • 1237389 2025-003
    Material Weakness Repeat
  • 1237390 2025-003
    Material Weakness Repeat
  • 1237391 2025-003
    Material Weakness Repeat
  • 1237392 2025-003
    Material Weakness Repeat
  • 1237393 2025-003
    Material Weakness Repeat
  • 1237394 2025-003
    Material Weakness Repeat
  • 1237395 2025-003
    Material Weakness Repeat
  • 1237396 2025-003
    Material Weakness Repeat
  • 1237397 2025-003
    Material Weakness Repeat
  • 1237398 2025-003
    Material Weakness Repeat
  • 1237399 2025-003
    Material Weakness Repeat
  • 1237400 2025-003
    Material Weakness Repeat
  • 1237401 2025-003
    Material Weakness Repeat
  • 1237402 2025-003
    Material Weakness Repeat
  • 1237403 2025-003
    Material Weakness Repeat
  • 1237404 2025-003
    Material Weakness Repeat
  • 1237405 2025-003
    Material Weakness Repeat
  • 1237406 2025-003
    Material Weakness Repeat
  • 1237407 2025-003
    Material Weakness Repeat
  • 1237408 2025-003
    Material Weakness Repeat
  • 1237409 2025-003
    Material Weakness Repeat
  • 1237410 2025-003
    Material Weakness Repeat
  • 1237411 2025-003
    Material Weakness Repeat
  • 1237412 2025-003
    Material Weakness Repeat
  • 1237413 2025-003
    Material Weakness Repeat
  • 1237414 2025-003
    Material Weakness Repeat
  • 1237415 2025-003
    Material Weakness Repeat
  • 1237416 2025-003
    Material Weakness Repeat
  • 1237417 2025-003
    Material Weakness Repeat
  • 1237418 2025-003
    Material Weakness Repeat
  • 1237419 2025-003
    Material Weakness Repeat
  • 1237420 2025-003
    Material Weakness Repeat
  • 1237421 2025-003
    Material Weakness Repeat
  • 1237422 2025-003
    Material Weakness Repeat
  • 1237423 2025-003
    Material Weakness Repeat
  • 1237424 2025-003
    Material Weakness Repeat
  • 1237425 2025-003
    Material Weakness Repeat
  • 1237426 2025-003
    Material Weakness Repeat
  • 1237427 2025-003
    Material Weakness Repeat
  • 1237428 2025-003
    Material Weakness Repeat
  • 1237429 2025-003
    Material Weakness Repeat
  • 1237430 2025-003
    Material Weakness Repeat
  • 1237431 2025-003
    Material Weakness Repeat
  • 1237432 2025-003
    Material Weakness Repeat
  • 1237433 2025-003
    Material Weakness Repeat
  • 1237434 2025-003
    Material Weakness Repeat
  • 1237435 2025-003
    Material Weakness Repeat
  • 1237436 2025-003
    Material Weakness Repeat
  • 1237437 2025-003
    Material Weakness Repeat
  • 1237438 2025-003
    Material Weakness Repeat
  • 1237439 2025-003
    Material Weakness Repeat
  • 1237440 2025-003
    Material Weakness Repeat
  • 1237441 2025-003
    Material Weakness Repeat
  • 1237442 2025-003
    Material Weakness Repeat
  • 1237443 2025-003
    Material Weakness Repeat
  • 1237444 2025-003
    Material Weakness Repeat
  • 1237445 2025-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.128 MORTGAGE INSURANCE HOSPITALS $102.37M
84.268 FEDERAL DIRECT STUDENT LOANS $20.14M
93.914 HIV EMERGENCY RELIEF PROJECT GRANTS $5.35M
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $4.60M
93.368 21ST CENTURY CURES ACT - PRECISION MEDICINE INITIATIVE $4.60M
16.575 CRIME VICTIM ASSISTANCE $2.12M
93.351 RESEARCH INFRASTRUCTURE PROGRAMS $2.00M
93.153 COORDINATED SERVICES AND ACCESS TO RESEARCH FOR WOMEN, INFANTS, CHILDREN, AND YOUTH $1.70M
93.924 RYAN WHITE HIV/AIDS PROGRAM DENTAL REIMBURSEMENT AND COMMUNITY BASED DENTAL PARTNERSHIP GRANTS $1.67M
10.557 WIC SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN $1.45M
12.340 NAVAL MEDICAL RESEARCH AND DEVELOPMENT $906,302
93.855 ALLERGY AND INFECTIOUS DISEASES RESEARCH $868,589
93.242 MENTAL HEALTH RESEARCH GRANTS $866,597
93.822 HEALTH CAREERS OPPORTUNITY PROGRAM (HCOP) $722,562
93.966 THE ZIKA HEALTH CARE SERVICES PROGRAM $720,055
16.320 SERVICES FOR TRAFFICKING VICTIMS $688,468
93.384 ADVANCED RESEARCH PROJECTS AGENCY FOR HEALTH (ARPA-H) $642,156
12.420 MILITARY MEDICAL RESEARCH AND DEVELOPMENT $552,293
93.394 CANCER DETECTION AND DIAGNOSIS RESEARCH $550,638
93.273 ALCOHOL RESEARCH PROGRAMS $547,185
93.958 BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES $523,301
93.110 SPECIAL PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $519,097
93.879 MEDICAL LIBRARY ASSISTANCE $490,125
93.243 SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $465,966
16.560 NATIONAL INSTITUTE OF JUSTICE RESEARCH, EVALUATION, AND DEVELOPMENT PROJECT GRANTS $411,093
47.074 BIOLOGICAL SCIENCES $390,197
43.RD NATIONAL AERONAUTICS AND SPACE ADMINISTRATION (NASA) DIREST CONTRACTS $374,275
93.161 HEALTH PROGRAM FOR TOXIC SUBSTANCES AND DISEASE REGISTRY $373,327
93.080 BLOOD DISORDER PROGRAM: PREVENTION, SURVEILLANCE, AND RESEARCH $350,251
93.940 HIV PREVENTION AND SURVEILLANCE ACTIVITIES-HEALTH DEPARTMENT BASED $332,548
93.397 CANCER CENTERS SUPPORT GRANTS $320,822
93.173 RESEARCH RELATED TO DEAFNESS AND COMMUNICATION DISORDERS $318,153
93.178 NURSING WORKFORCE DIVERSITY $317,290
47.070 COMPUTER AND INFORMATION SCIENCE AND ENGINEERING $306,734
93.778 GRANTS TO STATES FOR MEDICAID $300,265
93.270 VIRAL HEPATITIS PREVENTION AND CONTROL $281,061
93.859 BIOMEDICAL RESEARCH AND RESEARCH TRAINING $278,611
93.788 OPIOID STR $251,716
93.928 SPECIAL PROJECTS OF NATIONAL SIGNIFICANCE $240,643
93.117 PREVENTIVE MEDICINE RESIDENCY $235,398
66.509 SCIENCE TO ACHIEVE RESULTS (STAR) RESEARCH PROGRAM $228,370
93.217 FAMILY PLANNING SERVICES $212,458
93.262 OCCUPATIONAL SAFETY AND HEALTH PROGRAM $210,852
93.353 21ST CENTURY CURES ACT - BEAU BIDEN CANCER MOONSHOT $188,444
93.364 NURSING STUDENT LOANS $178,890
93.172 HUMAN GENOME RESEARCH $164,128
93.732 MENTAL AND BEHAVIORAL HEALTH EDUCATION AND TRAINING GRANTS $159,631
93.307 MINORITY HEALTH AND HEALTH DISPARITIES RESEARCH $159,417
10.310 AGRICULTURE AND FOOD RESEARCH INITIATIVE (AFRI) $154,599
12.RD DEPARTMENT OF DEFENSE DIRECT CONTRACTS $146,095
47.084 TECHNOLOGY, INNOVATION, AND PARTNERSHIPS $139,076
93.866 AGING RESEARCH $134,392
93.233 NATIONAL CENTER ON SLEEP DISORDERS RESEARCH $131,615
93.213 RESEARCH AND TRAINING IN COMPLEMENTARY AND INTEGRATIVE HEALTH $129,227
10.170 SPECIALTY CROP BLOCK GRANT PROGRAM - FARM BILL $126,121
93.837 CARDIOVASCULAR DISEASES RESEARCH $125,593
45.024 PROMOTION OF THE ARTS GRANTS TO ORGANIZATIONS AND INDIVIDUALS $123,330
93.136 INJURY PREVENTION AND CONTROL RESEARCH AND STATE AND COMMUNITY BASED PROGRAMS $121,551
93.994 MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES $115,196
16.588 VIOLENCE AGAINST WOMEN FORMULA GRANTS $98,735
93.145 HIV-RELATED TRAINING AND TECHNICAL ASSISTANCE $97,916
93.686 ENDING THE HIV EPIDEMIC: A PLAN FOR AMERICA €” RYAN WHITE HIV/AIDS PROGRAM PARTS A AND B $92,559
93.250 GERIATRIC ACADEMIC CAREER AWARDS DEPARTMENT OF HEALTH AND HUMAN SERVICES $88,570
93.865 CHILD HEALTH AND HUMAN DEVELOPMENT EXTRAMURAL RESEARCH $66,445
93.889 NATIONAL BIOTERRORISM HOSPITAL PREPAREDNESS PROGRAM $66,039
47.041 ENGINEERING $64,385
93.398 CANCER RESEARCH MANPOWER $64,153
47.075 SOCIAL, BEHAVIORAL, AND ECONOMIC SCIENCES $63,250
93.918 GRANTS TO PROVIDE OUTPATIENT EARLY INTERVENTION SERVICES WITH RESPECT TO HIV DISEASE $62,780
43.003 EXPLORATION $62,217
93.350 NATIONAL CENTER FOR ADVANCING TRANSLATIONAL SCIENCES $60,232
93.RD HEALTH AND HUMAN SERVICES GRANTS AND CONTRACTS/OTHER $58,716
10.001 AGRICULTURAL RESEARCH BASIC AND APPLIED RESEARCH $55,654
93.143 NIEHS SUPERFUND HAZARDOUS SUBSTANCES_BASIC RESEARCH AND EDUCATION $54,294
93.113 ENVIRONMENTAL HEALTH $51,484
16.017 SEXUAL ASSAULT SERVICES FORMULA PROGRAM $49,248
12.910 RESEARCH AND TECHNOLOGY DEVELOPMENT $48,677
16.889 GRANTS FOR OUTREACH AND SERVICES TO UNDERSERVED POPULATIONS $45,688
93.396 CANCER BIOLOGY RESEARCH $45,527
93.847 DIABETES, DIGESTIVE, AND KIDNEY DISEASES EXTRAMURAL RESEARCH $44,719
93.840 TRANSLATION AND IMPLEMENTATION SCIENCE RESEARCH FOR HEART, LUNG, BLOOD DISEASES, AND SLEEP DISORDERS $44,278
93.342 HEALTH PROFESSIONS STUDENT LOANS, INCLUDING PRIMARY CARE LOANS AND LOANS FOR DISADVANTAGED STUDENTS $43,508
12.431 BASIC SCIENTIFIC RESEARCH $41,375
93.989 INTERNATIONAL RESEARCH AND RESEARCH TRAINING $39,869
93.399 CANCER CONTROL $39,725
93.279 DRUG USE AND ADDICTION RESEARCH PROGRAMS $37,582
93.838 LUNG DISEASES RESEARCH $32,193
93.226 RESEARCH ON HEALTHCARE COSTS, QUALITY AND OUTCOMES $31,767
93.853 EXTRAMURAL RESEARCH PROGRAMS IN THE NEUROSCIENCES AND NEUROLOGICAL DISORDERS $30,144
93.103 FOOD AND DRUG ADMINISTRATION RESEARCH $23,248
93.286 DISCOVERY AND APPLIED RESEARCH FOR TECHNOLOGICAL INNOVATIONS TO IMPROVE HUMAN HEALTH $22,549
93.121 ORAL DISEASES AND DISORDERS RESEARCH $22,507
93.393 CANCER CAUSE AND PREVENTION RESEARCH $20,574
47.076 STEM EDUCATION (FORMERLY EDUCATION AND HUMAN RESOURCES) $18,909
93.839 BLOOD DISEASES AND RESOURCES RESEARCH $17,728
93.224 HEALTH CENTER PROGRAM $16,827
93.361 NURSING RESEARCH $15,765
64.RD DEPARTMENT OF VETERANS AFFAIRS DIRECT CONTRACTS $14,397
93.867 VISION RESEARCH $8,816
93.421 STRENGTHENING PUBLIC HEALTH SYSTEMS AND SERVICES THROUGH NATIONAL PARTNERSHIPS TO IMPROVE AND PROTECT THE NATION€™S HEALTH $6,575
93.433 ACL NATIONAL INSTITUTE ON DISABILITY, INDEPENDENT LIVING, AND REHABILITATION RESEARCH $3,166
93.310 TRANS-NIH RESEARCH SUPPORT $1,880
93.395 CANCER TREATMENT RESEARCH $1,228
93.846 ARTHRITIS, MUSCULOSKELETAL AND SKIN DISEASES RESEARCH $405
12.300 BASIC AND APPLIED SCIENTIFIC RESEARCH $348
12.750 UNIFORMED SERVICES UNIVERSITY MEDICAL RESEARCH PROJECTS $160