FAC Explorer

Finding 371774 (2023-001)

Significant Deficiency
Requirement
AB
Questioned Costs
-
Year
2023
Accepted
2024-03-01
Audit: 293159
Organization: Cedars-Sinai Health System (CA)
Auditor: Ernst & Young LLP

AI Summary

  • Core Issue: There are internal control deficiencies leading to noncompliance with salary cap limitations for federal grants.
  • Impacted Requirements: Noncompliance with Title 2, Part 200 regulations and NIH salary cap policies resulted in reimbursements exceeding allowable limits.
  • Recommended Follow-Up: Management should refund questioned costs and enhance internal controls to ensure compliance with salary cap limits in future reimbursements.

Finding Text

Internal control deficiency and noncompliance over Activities Allowed or Unallowed and Allowable Costs/Cost Principles related to salary cap limitation. Identification of the federal program: Research and Development Cluster See the Schedule of Findings and Questioned Costs for table. Criteria or specific requirement (including statutory, regulatory or other citation): Title 2, Subtitle A, Chapter II, Part 200, Subpart D, 200.303 – Internal controls. 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). Title 2, Subtitle A, Chapter II, Part 200, Subpart D, 200.300(b) – Statutory and national policy requirements: The non-Federal entity is responsible for complying with all requirements of the Federal award. The National Institutes of Health Grants Policy Statement section 4.2.10 – Salary Cap/Salary Limitation states the following: None of the funds appropriated in the governing appropriations Act for NIH (the Act), shall be used to pay the salary of an individual through a grant or other extramural mechanism at a rate in excess of that prescribed in the Act. Applications and proposals with categorical direct costs budgets reflecting direct salaries of individuals in excess of the rate prescribed in the Act will be adjusted in accordance with the legislative salary limitation. Current and historical information on the applicable salary cap for each fiscal year is on the National Institutes of Health web page. Condition: During our testing over salaries and wages expenditures, we observed management did not have effective internal controls in place to ensure individuals were not charged and reimbursed from the grantor in excess of the salary cap limitation. Cause: Management did not have effective internal controls in place over the compliance requirement as stated in the criteria or specific requirement section above. Effect or potential effect: Management was reimbursed from the grantor for salaries and wages expenditures in excess of the salary cap limitation. Questioned costs: $68 – Assistance Listing Number 93.837, Award Identification Number – 2R01HL131532-06A1 $103 – Assistance Listing Number 93.846, Award Identification Number – 5UH3AR076573-04 Questioned costs were computed by taking the difference between the salary cap limitation and the employee’s hourly rate multiplied by the hours worked and time and effort percentage. We then applied the fringe benefit and indirect cost rates on this calculated balance. Context: During our testing over salaries and wages expenditures, we obtained a listing of 34,069 salaries and wages expenditures that the entity did not tag in the system to have a reduction to the salary cap and selected a sample of 40. The total value of the 40 salaries and wages expenditures was $33,970 out of the total population of $28,569,553. There were 2 out of 40 selections where the entity was reimbursed from the grantor in excess of the salary cap limitation. Identification as a repeat finding, if applicable: No. Recommendation: We recommend management refund the questioned costs to the grantor and develop and implement effective internal controls to ensure future salaries and wages expenditures are reduced to the salary cap limitation prior to submission to the grantor for reimbursement. Views of responsible officials: In response to this finding management will implement the following: We are revising our internal controls to more frequently perform our salary cap reconciliation ensuring the appropriate sponsor invoicing for employees who are over the salary cap limitation. For the salary cap variances that were identified through the previous reconciliation process, they will be adjusted and posted by the close of our March 2024 accounting period. Lastly, we will offset our cash for the March 2024 letter of credit draw down process in the Payment Management System, and incorporate adjustments in our March 2024 invoices for federal pass-thru awards. In addition, the salary cap adjustment program in our new ERP system was designed to remove the defect experienced in our legacy system.

Categories

Allowable Costs / Cost Principles Cash Management Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 371628 2023-003
    Significant Deficiency
  • 371629 2023-002
    Significant Deficiency
  • 371630 2023-003
    Significant Deficiency
  • 371631 2023-002
    Significant Deficiency
  • 371632 2023-003
    Significant Deficiency
  • 371633 2023-001
    Significant Deficiency
  • 371634 2023-001
    Significant Deficiency
  • 371635 2023-001
    Significant Deficiency
  • 371636 2023-001
    Significant Deficiency
  • 371637 2023-001
    Significant Deficiency
  • 371638 2023-001
    Significant Deficiency
  • 371639 2023-003
    Significant Deficiency
  • 371640 2023-001
    Significant Deficiency
  • 371641 2023-001
    Significant Deficiency
  • 371642 2023-001
    Significant Deficiency
  • 371643 2023-001
    Significant Deficiency
  • 371644 2023-001
    Significant Deficiency
  • 371645 2023-001
    Significant Deficiency
  • 371646 2023-001
    Significant Deficiency
  • 371647 2023-001
    Significant Deficiency
  • 371648 2023-002
    Significant Deficiency
  • 371649 2023-003
    Significant Deficiency
  • 371650 2023-001
    Significant Deficiency
  • 371651 2023-001
    Significant Deficiency
  • 371652 2023-001
    Significant Deficiency
  • 371653 2023-001
    Significant Deficiency
  • 371654 2023-001
    Significant Deficiency
  • 371655 2023-003
    Significant Deficiency
  • 371656 2023-001
    Significant Deficiency
  • 371657 2023-003
    Significant Deficiency
  • 371658 2023-001
    Significant Deficiency
  • 371659 2023-001
    Significant Deficiency
  • 371660 2023-001
    Significant Deficiency
  • 371661 2023-001
    Significant Deficiency
  • 371662 2023-002
    Significant Deficiency
  • 371663 2023-003
    Significant Deficiency
  • 371664 2023-001
    Significant Deficiency
  • 371665 2023-001
    Significant Deficiency
  • 371666 2023-001
    Significant Deficiency
  • 371667 2023-001
    Significant Deficiency
  • 371668 2023-001
    Significant Deficiency
  • 371669 2023-003
    Significant Deficiency
  • 371670 2023-001
    Significant Deficiency
  • 371671 2023-001
    Significant Deficiency
  • 371672 2023-001
    Significant Deficiency
  • 371673 2023-001
    Significant Deficiency
  • 371674 2023-001
    Significant Deficiency
  • 371675 2023-001
    Significant Deficiency
  • 371676 2023-001
    Significant Deficiency
  • 371677 2023-003
    Significant Deficiency
  • 371678 2023-001
    Significant Deficiency
  • 371679 2023-002
    Significant Deficiency
  • 371680 2023-003
    Significant Deficiency
  • 371681 2023-001
    Significant Deficiency
  • 371682 2023-001
    Significant Deficiency
  • 371683 2023-001
    Significant Deficiency
  • 371684 2023-001
    Significant Deficiency
  • 371685 2023-001
    Significant Deficiency
  • 371686 2023-003
    Significant Deficiency
  • 371687 2023-001
    Significant Deficiency
  • 371688 2023-003
    Significant Deficiency
  • 371689 2023-001
    Significant Deficiency
  • 371690 2023-003
    Significant Deficiency
  • 371691 2023-001
    Significant Deficiency
  • 371692 2023-001
    Significant Deficiency
  • 371693 2023-001
    Significant Deficiency
  • 371694 2023-003
    Significant Deficiency
  • 371695 2023-001
    Significant Deficiency
  • 371696 2023-001
    Significant Deficiency
  • 371697 2023-001
    Significant Deficiency
  • 371698 2023-003
    Significant Deficiency
  • 371699 2023-001
    Significant Deficiency
  • 371700 2023-001
    Significant Deficiency
  • 371701 2023-001
    Significant Deficiency
  • 371702 2023-001
    Significant Deficiency
  • 371703 2023-001
    Significant Deficiency
  • 371704 2023-001
    Significant Deficiency
  • 371705 2023-001
    Significant Deficiency
  • 371706 2023-001
    Significant Deficiency
  • 371707 2023-001
    Significant Deficiency
  • 371708 2023-001
    Significant Deficiency
  • 371709 2023-001
    Significant Deficiency
  • 371710 2023-001
    Significant Deficiency
  • 371711 2023-001
    Significant Deficiency
  • 371712 2023-002
    Significant Deficiency
  • 371713 2023-003
    Significant Deficiency
  • 371714 2023-001
    Significant Deficiency
  • 371715 2023-001
    Significant Deficiency
  • 371716 2023-001
    Significant Deficiency
  • 371717 2023-001
    Significant Deficiency
  • 371718 2023-001
    Significant Deficiency
  • 371719 2023-001
    Significant Deficiency
  • 371720 2023-001
    Significant Deficiency
  • 371721 2023-001
    Significant Deficiency
  • 371722 2023-002
    Significant Deficiency
  • 371723 2023-003
    Significant Deficiency
  • 371724 2023-001
    Significant Deficiency
  • 371725 2023-001
    Significant Deficiency
  • 371726 2023-001
    Significant Deficiency
  • 371727 2023-001
    Significant Deficiency
  • 371728 2023-001
    Significant Deficiency
  • 371729 2023-001
    Significant Deficiency
  • 371730 2023-001
    Significant Deficiency
  • 371731 2023-001
    Significant Deficiency
  • 371732 2023-001
    Significant Deficiency
  • 371733 2023-002
    Significant Deficiency
  • 371734 2023-003
    Significant Deficiency
  • 371735 2023-001
    Significant Deficiency
  • 371736 2023-001
    Significant Deficiency
  • 371737 2023-001
    Significant Deficiency
  • 371738 2023-001
    Significant Deficiency
  • 371739 2023-001
    Significant Deficiency
  • 371740 2023-001
    Significant Deficiency
  • 371741 2023-001
    Significant Deficiency
  • 371742 2023-003
    Significant Deficiency
  • 371743 2023-001
    Significant Deficiency
  • 371744 2023-001
    Significant Deficiency
  • 371745 2023-003
    Significant Deficiency
  • 371746 2023-001
    Significant Deficiency
  • 371747 2023-001
    Significant Deficiency
  • 371748 2023-001
    Significant Deficiency
  • 371749 2023-001
    Significant Deficiency
  • 371750 2023-001
    Significant Deficiency
  • 371751 2023-004
    Material Weakness
  • 371752 2023-001
    Significant Deficiency
  • 371753 2023-002
    Significant Deficiency
  • 371754 2023-003
    Significant Deficiency
  • 371755 2023-001
    Significant Deficiency
  • 371756 2023-001
    Significant Deficiency
  • 371757 2023-002
    Significant Deficiency
  • 371758 2023-003
    Significant Deficiency
  • 371759 2023-001
    Significant Deficiency
  • 371760 2023-001
    Significant Deficiency
  • 371761 2023-001
    Significant Deficiency
  • 371762 2023-003
    Significant Deficiency
  • 371763 2023-001
    Significant Deficiency
  • 371764 2023-001
    Significant Deficiency
  • 371765 2023-001
    Significant Deficiency
  • 371766 2023-001
    Significant Deficiency
  • 371767 2023-001
    Significant Deficiency
  • 371768 2023-001
    Significant Deficiency
  • 371769 2023-001
    Significant Deficiency
  • 371770 2023-001
    Significant Deficiency
  • 371771 2023-001
    Significant Deficiency
  • 371772 2023-003
    Significant Deficiency
  • 371773 2023-001
    Significant Deficiency
  • 371775 2023-001
    Significant Deficiency
  • 371776 2023-003
    Significant Deficiency
  • 371777 2023-001
    Significant Deficiency
  • 371778 2023-001
    Significant Deficiency
  • 371779 2023-002
    Significant Deficiency
  • 371780 2023-001
    Significant Deficiency
  • 371781 2023-001
    Significant Deficiency
  • 371782 2023-001
    Significant Deficiency
  • 371783 2023-001
    Significant Deficiency
  • 371784 2023-001
    Significant Deficiency
  • 371785 2023-001
    Significant Deficiency
  • 371786 2023-001
    Significant Deficiency
  • 371787 2023-003
    Significant Deficiency
  • 371788 2023-001
    Significant Deficiency
  • 371789 2023-003
    Significant Deficiency
  • 371790 2023-001
    Significant Deficiency
  • 371791 2023-001
    Significant Deficiency
  • 371792 2023-001
    Significant Deficiency
  • 371793 2023-001
    Significant Deficiency
  • 371794 2023-001
    Significant Deficiency
  • 371795 2023-001
    Significant Deficiency
  • 371796 2023-002
    Significant Deficiency
  • 371797 2023-001
    Significant Deficiency
  • 371798 2023-001
    Significant Deficiency
  • 371799 2023-001
    Significant Deficiency
  • 371800 2023-002
    Significant Deficiency
  • 371801 2023-003
    Significant Deficiency
  • 371802 2023-001
    Significant Deficiency
  • 371803 2023-001
    Significant Deficiency
  • 371804 2023-002
    Significant Deficiency
  • 371805 2023-001
    Significant Deficiency
  • 371806 2023-001
    Significant Deficiency
  • 371807 2023-001
    Significant Deficiency
  • 371808 2023-001
    Significant Deficiency
  • 371809 2023-001
    Significant Deficiency
  • 371810 2023-001
    Significant Deficiency
  • 371811 2023-001
    Significant Deficiency
  • 371812 2023-001
    Significant Deficiency
  • 371813 2023-003
    Significant Deficiency
  • 371814 2023-001
    Significant Deficiency
  • 371815 2023-001
    Significant Deficiency
  • 371816 2023-003
    Significant Deficiency
  • 371817 2023-001
    Significant Deficiency
  • 371818 2023-001
    Significant Deficiency
  • 371819 2023-001
    Significant Deficiency
  • 371820 2023-001
    Significant Deficiency
  • 371821 2023-001
    Significant Deficiency
  • 371822 2023-002
    Significant Deficiency
  • 371823 2023-003
    Significant Deficiency
  • 371824 2023-001
    Significant Deficiency
  • 371825 2023-001
    Significant Deficiency
  • 371826 2023-001
    Significant Deficiency
  • 371827 2023-001
    Significant Deficiency
  • 371828 2023-001
    Significant Deficiency
  • 371829 2023-001
    Significant Deficiency
  • 371830 2023-001
    Significant Deficiency
  • 371831 2023-001
    Significant Deficiency
  • 371832 2023-001
    Significant Deficiency
  • 371833 2023-001
    Significant Deficiency
  • 371834 2023-001
    Significant Deficiency
  • 371835 2023-001
    Significant Deficiency
  • 371836 2023-001
    Significant Deficiency
  • 371837 2023-001
    Significant Deficiency
  • 371838 2023-001
    Significant Deficiency
  • 371839 2023-001
    Significant Deficiency
  • 371840 2023-001
    Significant Deficiency
  • 371841 2023-001
    Significant Deficiency
  • 371842 2023-001
    Significant Deficiency
  • 371843 2023-001
    Significant Deficiency
  • 371844 2023-002
    Significant Deficiency
  • 371845 2023-003
    Significant Deficiency
  • 371846 2023-001
    Significant Deficiency
  • 371847 2023-001
    Significant Deficiency
  • 371848 2023-001
    Significant Deficiency
  • 371849 2023-001
    Significant Deficiency
  • 371850 2023-001
    Significant Deficiency
  • 371851 2023-001
    Significant Deficiency
  • 371852 2023-001
    Significant Deficiency
  • 371853 2023-001
    Significant Deficiency
  • 371854 2023-001
    Significant Deficiency
  • 371855 2023-001
    Significant Deficiency
  • 371856 2023-001
    Significant Deficiency
  • 371857 2023-001
    Significant Deficiency
  • 371858 2023-001
    Significant Deficiency
  • 371859 2023-001
    Significant Deficiency
  • 371860 2023-001
    Significant Deficiency
  • 371861 2023-002
    Significant Deficiency
  • 371862 2023-003
    Significant Deficiency
  • 371863 2023-001
    Significant Deficiency
  • 371864 2023-001
    Significant Deficiency
  • 371865 2023-003
    Significant Deficiency
  • 371866 2023-001
    Significant Deficiency
  • 371867 2023-001
    Significant Deficiency
  • 371868 2023-001
    Significant Deficiency
  • 371869 2023-001
    Significant Deficiency
  • 371870 2023-001
    Significant Deficiency
  • 371871 2023-003
    Significant Deficiency
  • 371872 2023-001
    Significant Deficiency
  • 371873 2023-001
    Significant Deficiency
  • 371874 2023-001
    Significant Deficiency
  • 371875 2023-003
    Significant Deficiency
  • 371876 2023-001
    Significant Deficiency
  • 371877 2023-001
    Significant Deficiency
  • 371878 2023-001
    Significant Deficiency
  • 371879 2023-001
    Significant Deficiency
  • 371880 2023-001
    Significant Deficiency
  • 371881 2023-001
    Significant Deficiency
  • 371882 2023-001
    Significant Deficiency
  • 371883 2023-001
    Significant Deficiency
  • 371884 2023-003
    Significant Deficiency
  • 371885 2023-001
    Significant Deficiency
  • 371886 2023-001
    Significant Deficiency
  • 371887 2023-001
    Significant Deficiency
  • 371888 2023-001
    Significant Deficiency
  • 371889 2023-001
    Significant Deficiency
  • 371890 2023-001
    Significant Deficiency
  • 371891 2023-001
    Significant Deficiency
  • 371892 2023-002
    Significant Deficiency
  • 371893 2023-003
    Significant Deficiency
  • 371894 2023-001
    Significant Deficiency
  • 371895 2023-001
    Significant Deficiency
  • 371896 2023-001
    Significant Deficiency
  • 371897 2023-001
    Significant Deficiency
  • 371898 2023-001
    Significant Deficiency
  • 371899 2023-001
    Significant Deficiency
  • 371900 2023-001
    Significant Deficiency
  • 371901 2023-001
    Significant Deficiency
  • 371902 2023-001
    Significant Deficiency
  • 371903 2023-001
    Significant Deficiency
  • 371904 2023-002
    Significant Deficiency
  • 371905 2023-003
    Significant Deficiency
  • 371906 2023-001
    Significant Deficiency
  • 371907 2023-001
    Significant Deficiency
  • 371908 2023-001
    Significant Deficiency
  • 948070 2023-003
    Significant Deficiency
  • 948071 2023-002
    Significant Deficiency
  • 948072 2023-003
    Significant Deficiency
  • 948073 2023-002
    Significant Deficiency
  • 948074 2023-003
    Significant Deficiency
  • 948075 2023-001
    Significant Deficiency
  • 948076 2023-001
    Significant Deficiency
  • 948077 2023-001
    Significant Deficiency
  • 948078 2023-001
    Significant Deficiency
  • 948079 2023-001
    Significant Deficiency
  • 948080 2023-001
    Significant Deficiency
  • 948081 2023-003
    Significant Deficiency
  • 948082 2023-001
    Significant Deficiency
  • 948083 2023-001
    Significant Deficiency
  • 948084 2023-001
    Significant Deficiency
  • 948085 2023-001
    Significant Deficiency
  • 948086 2023-001
    Significant Deficiency
  • 948087 2023-001
    Significant Deficiency
  • 948088 2023-001
    Significant Deficiency
  • 948089 2023-001
    Significant Deficiency
  • 948090 2023-002
    Significant Deficiency
  • 948091 2023-003
    Significant Deficiency
  • 948092 2023-001
    Significant Deficiency
  • 948093 2023-001
    Significant Deficiency
  • 948094 2023-001
    Significant Deficiency
  • 948095 2023-001
    Significant Deficiency
  • 948096 2023-001
    Significant Deficiency
  • 948097 2023-003
    Significant Deficiency
  • 948098 2023-001
    Significant Deficiency
  • 948099 2023-003
    Significant Deficiency
  • 948100 2023-001
    Significant Deficiency
  • 948101 2023-001
    Significant Deficiency
  • 948102 2023-001
    Significant Deficiency
  • 948103 2023-001
    Significant Deficiency
  • 948104 2023-002
    Significant Deficiency
  • 948105 2023-003
    Significant Deficiency
  • 948106 2023-001
    Significant Deficiency
  • 948107 2023-001
    Significant Deficiency
  • 948108 2023-001
    Significant Deficiency
  • 948109 2023-001
    Significant Deficiency
  • 948110 2023-001
    Significant Deficiency
  • 948111 2023-003
    Significant Deficiency
  • 948112 2023-001
    Significant Deficiency
  • 948113 2023-001
    Significant Deficiency
  • 948114 2023-001
    Significant Deficiency
  • 948115 2023-001
    Significant Deficiency
  • 948116 2023-001
    Significant Deficiency
  • 948117 2023-001
    Significant Deficiency
  • 948118 2023-001
    Significant Deficiency
  • 948119 2023-003
    Significant Deficiency
  • 948120 2023-001
    Significant Deficiency
  • 948121 2023-002
    Significant Deficiency
  • 948122 2023-003
    Significant Deficiency
  • 948123 2023-001
    Significant Deficiency
  • 948124 2023-001
    Significant Deficiency
  • 948125 2023-001
    Significant Deficiency
  • 948126 2023-001
    Significant Deficiency
  • 948127 2023-001
    Significant Deficiency
  • 948128 2023-003
    Significant Deficiency
  • 948129 2023-001
    Significant Deficiency
  • 948130 2023-003
    Significant Deficiency
  • 948131 2023-001
    Significant Deficiency
  • 948132 2023-003
    Significant Deficiency
  • 948133 2023-001
    Significant Deficiency
  • 948134 2023-001
    Significant Deficiency
  • 948135 2023-001
    Significant Deficiency
  • 948136 2023-003
    Significant Deficiency
  • 948137 2023-001
    Significant Deficiency
  • 948138 2023-001
    Significant Deficiency
  • 948139 2023-001
    Significant Deficiency
  • 948140 2023-003
    Significant Deficiency
  • 948141 2023-001
    Significant Deficiency
  • 948142 2023-001
    Significant Deficiency
  • 948143 2023-001
    Significant Deficiency
  • 948144 2023-001
    Significant Deficiency
  • 948145 2023-001
    Significant Deficiency
  • 948146 2023-001
    Significant Deficiency
  • 948147 2023-001
    Significant Deficiency
  • 948148 2023-001
    Significant Deficiency
  • 948149 2023-001
    Significant Deficiency
  • 948150 2023-001
    Significant Deficiency
  • 948151 2023-001
    Significant Deficiency
  • 948152 2023-001
    Significant Deficiency
  • 948153 2023-001
    Significant Deficiency
  • 948154 2023-002
    Significant Deficiency
  • 948155 2023-003
    Significant Deficiency
  • 948156 2023-001
    Significant Deficiency
  • 948157 2023-001
    Significant Deficiency
  • 948158 2023-001
    Significant Deficiency
  • 948159 2023-001
    Significant Deficiency
  • 948160 2023-001
    Significant Deficiency
  • 948161 2023-001
    Significant Deficiency
  • 948162 2023-001
    Significant Deficiency
  • 948163 2023-001
    Significant Deficiency
  • 948164 2023-002
    Significant Deficiency
  • 948165 2023-003
    Significant Deficiency
  • 948166 2023-001
    Significant Deficiency
  • 948167 2023-001
    Significant Deficiency
  • 948168 2023-001
    Significant Deficiency
  • 948169 2023-001
    Significant Deficiency
  • 948170 2023-001
    Significant Deficiency
  • 948171 2023-001
    Significant Deficiency
  • 948172 2023-001
    Significant Deficiency
  • 948173 2023-001
    Significant Deficiency
  • 948174 2023-001
    Significant Deficiency
  • 948175 2023-002
    Significant Deficiency
  • 948176 2023-003
    Significant Deficiency
  • 948177 2023-001
    Significant Deficiency
  • 948178 2023-001
    Significant Deficiency
  • 948179 2023-001
    Significant Deficiency
  • 948180 2023-001
    Significant Deficiency
  • 948181 2023-001
    Significant Deficiency
  • 948182 2023-001
    Significant Deficiency
  • 948183 2023-001
    Significant Deficiency
  • 948184 2023-003
    Significant Deficiency
  • 948185 2023-001
    Significant Deficiency
  • 948186 2023-001
    Significant Deficiency
  • 948187 2023-003
    Significant Deficiency
  • 948188 2023-001
    Significant Deficiency
  • 948189 2023-001
    Significant Deficiency
  • 948190 2023-001
    Significant Deficiency
  • 948191 2023-001
    Significant Deficiency
  • 948192 2023-001
    Significant Deficiency
  • 948193 2023-004
    Material Weakness
  • 948194 2023-001
    Significant Deficiency
  • 948195 2023-002
    Significant Deficiency
  • 948196 2023-003
    Significant Deficiency
  • 948197 2023-001
    Significant Deficiency
  • 948198 2023-001
    Significant Deficiency
  • 948199 2023-002
    Significant Deficiency
  • 948200 2023-003
    Significant Deficiency
  • 948201 2023-001
    Significant Deficiency
  • 948202 2023-001
    Significant Deficiency
  • 948203 2023-001
    Significant Deficiency
  • 948204 2023-003
    Significant Deficiency
  • 948205 2023-001
    Significant Deficiency
  • 948206 2023-001
    Significant Deficiency
  • 948207 2023-001
    Significant Deficiency
  • 948208 2023-001
    Significant Deficiency
  • 948209 2023-001
    Significant Deficiency
  • 948210 2023-001
    Significant Deficiency
  • 948211 2023-001
    Significant Deficiency
  • 948212 2023-001
    Significant Deficiency
  • 948213 2023-001
    Significant Deficiency
  • 948214 2023-003
    Significant Deficiency
  • 948215 2023-001
    Significant Deficiency
  • 948216 2023-001
    Significant Deficiency
  • 948217 2023-001
    Significant Deficiency
  • 948218 2023-003
    Significant Deficiency
  • 948219 2023-001
    Significant Deficiency
  • 948220 2023-001
    Significant Deficiency
  • 948221 2023-002
    Significant Deficiency
  • 948222 2023-001
    Significant Deficiency
  • 948223 2023-001
    Significant Deficiency
  • 948224 2023-001
    Significant Deficiency
  • 948225 2023-001
    Significant Deficiency
  • 948226 2023-001
    Significant Deficiency
  • 948227 2023-001
    Significant Deficiency
  • 948228 2023-001
    Significant Deficiency
  • 948229 2023-003
    Significant Deficiency
  • 948230 2023-001
    Significant Deficiency
  • 948231 2023-003
    Significant Deficiency
  • 948232 2023-001
    Significant Deficiency
  • 948233 2023-001
    Significant Deficiency
  • 948234 2023-001
    Significant Deficiency
  • 948235 2023-001
    Significant Deficiency
  • 948236 2023-001
    Significant Deficiency
  • 948237 2023-001
    Significant Deficiency
  • 948238 2023-002
    Significant Deficiency
  • 948239 2023-001
    Significant Deficiency
  • 948240 2023-001
    Significant Deficiency
  • 948241 2023-001
    Significant Deficiency
  • 948242 2023-002
    Significant Deficiency
  • 948243 2023-003
    Significant Deficiency
  • 948244 2023-001
    Significant Deficiency
  • 948245 2023-001
    Significant Deficiency
  • 948246 2023-002
    Significant Deficiency
  • 948247 2023-001
    Significant Deficiency
  • 948248 2023-001
    Significant Deficiency
  • 948249 2023-001
    Significant Deficiency
  • 948250 2023-001
    Significant Deficiency
  • 948251 2023-001
    Significant Deficiency
  • 948252 2023-001
    Significant Deficiency
  • 948253 2023-001
    Significant Deficiency
  • 948254 2023-001
    Significant Deficiency
  • 948255 2023-003
    Significant Deficiency
  • 948256 2023-001
    Significant Deficiency
  • 948257 2023-001
    Significant Deficiency
  • 948258 2023-003
    Significant Deficiency
  • 948259 2023-001
    Significant Deficiency
  • 948260 2023-001
    Significant Deficiency
  • 948261 2023-001
    Significant Deficiency
  • 948262 2023-001
    Significant Deficiency
  • 948263 2023-001
    Significant Deficiency
  • 948264 2023-002
    Significant Deficiency
  • 948265 2023-003
    Significant Deficiency
  • 948266 2023-001
    Significant Deficiency
  • 948267 2023-001
    Significant Deficiency
  • 948268 2023-001
    Significant Deficiency
  • 948269 2023-001
    Significant Deficiency
  • 948270 2023-001
    Significant Deficiency
  • 948271 2023-001
    Significant Deficiency
  • 948272 2023-001
    Significant Deficiency
  • 948273 2023-001
    Significant Deficiency
  • 948274 2023-001
    Significant Deficiency
  • 948275 2023-001
    Significant Deficiency
  • 948276 2023-001
    Significant Deficiency
  • 948277 2023-001
    Significant Deficiency
  • 948278 2023-001
    Significant Deficiency
  • 948279 2023-001
    Significant Deficiency
  • 948280 2023-001
    Significant Deficiency
  • 948281 2023-001
    Significant Deficiency
  • 948282 2023-001
    Significant Deficiency
  • 948283 2023-001
    Significant Deficiency
  • 948284 2023-001
    Significant Deficiency
  • 948285 2023-001
    Significant Deficiency
  • 948286 2023-002
    Significant Deficiency
  • 948287 2023-003
    Significant Deficiency
  • 948288 2023-001
    Significant Deficiency
  • 948289 2023-001
    Significant Deficiency
  • 948290 2023-001
    Significant Deficiency
  • 948291 2023-001
    Significant Deficiency
  • 948292 2023-001
    Significant Deficiency
  • 948293 2023-001
    Significant Deficiency
  • 948294 2023-001
    Significant Deficiency
  • 948295 2023-001
    Significant Deficiency
  • 948296 2023-001
    Significant Deficiency
  • 948297 2023-001
    Significant Deficiency
  • 948298 2023-001
    Significant Deficiency
  • 948299 2023-001
    Significant Deficiency
  • 948300 2023-001
    Significant Deficiency
  • 948301 2023-001
    Significant Deficiency
  • 948302 2023-001
    Significant Deficiency
  • 948303 2023-002
    Significant Deficiency
  • 948304 2023-003
    Significant Deficiency
  • 948305 2023-001
    Significant Deficiency
  • 948306 2023-001
    Significant Deficiency
  • 948307 2023-003
    Significant Deficiency
  • 948308 2023-001
    Significant Deficiency
  • 948309 2023-001
    Significant Deficiency
  • 948310 2023-001
    Significant Deficiency
  • 948311 2023-001
    Significant Deficiency
  • 948312 2023-001
    Significant Deficiency
  • 948313 2023-003
    Significant Deficiency
  • 948314 2023-001
    Significant Deficiency
  • 948315 2023-001
    Significant Deficiency
  • 948316 2023-001
    Significant Deficiency
  • 948317 2023-003
    Significant Deficiency
  • 948318 2023-001
    Significant Deficiency
  • 948319 2023-001
    Significant Deficiency
  • 948320 2023-001
    Significant Deficiency
  • 948321 2023-001
    Significant Deficiency
  • 948322 2023-001
    Significant Deficiency
  • 948323 2023-001
    Significant Deficiency
  • 948324 2023-001
    Significant Deficiency
  • 948325 2023-001
    Significant Deficiency
  • 948326 2023-003
    Significant Deficiency
  • 948327 2023-001
    Significant Deficiency
  • 948328 2023-001
    Significant Deficiency
  • 948329 2023-001
    Significant Deficiency
  • 948330 2023-001
    Significant Deficiency
  • 948331 2023-001
    Significant Deficiency
  • 948332 2023-001
    Significant Deficiency
  • 948333 2023-001
    Significant Deficiency
  • 948334 2023-002
    Significant Deficiency
  • 948335 2023-003
    Significant Deficiency
  • 948336 2023-001
    Significant Deficiency
  • 948337 2023-001
    Significant Deficiency
  • 948338 2023-001
    Significant Deficiency
  • 948339 2023-001
    Significant Deficiency
  • 948340 2023-001
    Significant Deficiency
  • 948341 2023-001
    Significant Deficiency
  • 948342 2023-001
    Significant Deficiency
  • 948343 2023-001
    Significant Deficiency
  • 948344 2023-001
    Significant Deficiency
  • 948345 2023-001
    Significant Deficiency
  • 948346 2023-002
    Significant Deficiency
  • 948347 2023-003
    Significant Deficiency
  • 948348 2023-001
    Significant Deficiency
  • 948349 2023-001
    Significant Deficiency
  • 948350 2023-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.498 Covid-19 - Provider Relief Fund and American Rescue Plan (arp) Rural Distribution $30.73M
93.778 Medical Assistance Program $2.27M
93.394 Covid-19 - Cancer Detection and Diagnosis Research $1.48M
93.310 Trans-Nih Research Support $1.31M
93.350 National Center for Advancing Translational Sciences $1.30M
93.493 Congressional Directives $999,784
93.361 Nursing Research $890,347
93.361 Covid 19 - Nursing Research $832,920
93.839 Blood Diseases and Resources Research $768,818
43.003 Exploration $713,630
93.837 Covid-19 - Cardiovascular Diseases Research $622,144
93.853 Extramural Research Programs in the Neurosciences and Neurological Disorders $382,531
93.825 National Ebola Training and Education Center (netec) $363,111
93.273 Alcohol Research Programs $258,463
93.838 Covid-19 - Lung Deseases Research $221,065
93.172 Human Genome Research $210,484
93.279 Drug Abuse and Addiction Research Programs $140,131
93.889 National Bioterrorism Hospital Preparedness Program $133,700
93.368 21st Century Cures Act - Precision Medicine Initiative $132,051
47.041 Engineering $124,502
93.103 Food and Drug Administration Research $121,546
93.865 Child Health and Human Development Extramural Research $112,972
93.840 Covid-19 - Translation and Implementation Science Research for Heart, Lung, Blood Diseases, and Sleep Disorders $90,932
93.U01 Calbridge Behavioral Health Navigator Program $85,000
93.113 Environmental Health $84,233
93.879 Medical Library Assistance $54,603
93.RD Nctn: Nci's National Clinical Trials Network Program $52,607
93.847 Covid-19 - Diabetes, Digestive, and Kidney Diseases Extramural Research $50,933
93.847 Diabetes, Digestive, and Kidney Diseases Extramural Research $45,663
93.226 Research on Healthcare Costs, Quality and Outcomes $45,189
93.396 Cancer Biology Research $42,320
93.307 Minority Health and Health Disparities Research $41,042
93.866 Aging Research $32,813
93.286 Discovery and Applied Research for Technological Innovations to Improve Human Health $29,950
93.398 Cancer Research Manpower $27,961
47.075 Social, Behavioral, and Economic Sciences $26,871
93.867 Vision Research $21,252
93.855 Covid-19 - Allergy and Infectious Diseases Research $20,883
93.283 Centers for Disease Control and Prevention Investigations and Technical Assistance $20,753
93.846 Arthritis, Musculoskeletal and Skin Diseases Research $20,204
93.859 Biomedical Research and Research Training $14,427
93.RD Cancer Prevention Agent Development Program $11,519
12.420 Military Medical Research and Development $10,935
64.009 Veterans Medical Care Benefits $7,349
93.399 Cancer Control $4,166
93.242 Mental Health Research Grants $3,140
93.855 Allergy and Infectious Diseases Research $3,034
93.837 Cardiovascular Diseases Research $2,061
93.397 Cancer Centers Support Grants $1,933
93.213 Research and Training in Complementary and Integrative Health $806
11.619 Arrangements for Interdisciplinary Research Infrastructure $422
93.395 Cancer Treatment Research $298
11.307 Economic Adjustment Assistance $217
93.393 Cancer Cause and Prevention Research $174
93.394 Cancer Detection and Diagnosis Research $-46
93.838 Lung Diseases Research $-1,764
93.817 Hospital Preparedness Program (hpp) Ebola Preparedness and Response Activities $-101,281