FAC Explorer

Finding 382199 (2023-002)

Material Weakness Repeat Finding
Requirement
F
Questioned Costs
-
Year
2023
Accepted
2024-03-19
Audit: 295975
Organization: The University of Chicago (IL)
Auditor: Kpmg LLP

AI Summary

  • Core Issue: The University has not consistently followed property management policies, leading to inaccurate records for federally funded equipment.
  • Impacted Requirements: Noncompliance with 2 CFR 200.313 on maintaining accurate property records and safeguarding equipment.
  • Recommended Follow-Up: The University should enhance procedures for updating property records to ensure they accurately reflect equipment status and disposals.

Finding Text

Finding 2023-002 – Inaccurate Property Management Records Federal Agency: U.S. Department of Agriculture (USDA) U.S. Department of Commerce (USDOC) U.S. Department of Defense (USDOD) U.S. Department of Education (USDE) U.S. Department of Energy (USDOE) U.S. Department of Health and Human Services (USDHHS) U.S. Department of Housing and Urban Development (USHUD) U.S. Department of Interior (USDOI) U.S. Department of Justice (USDOJ) U.S. Department of State (USDOS) U.S. Department of Transportation (USDOT) U.S. Director of National Intelligence (USDNI) U.S. Environmental Protection Agency (USEPA) National Aeronautics and Space Administration (NASA) National Endowment for the Humanities (NEH) National Science Foundation (NSF) U.S. Department of Veteran Affairs (USDVA) All Pass-Through Entities Program Name: Research and Development Cluster ALN # and Program Expenditures: Various ($508,850,558) Federal Award Numbers: Various – See schedule of award numbers Federal Award Year: Various – See schedule of award numbers Questioned Costs: None Compliance Requirement: Equipment Type of Finding: Noncompliance and material weakness Condition Found The University did not consistently follow its property management policies and procedures related to maintaining accurate property management records for equipment purchased with federal R&D Cluster program awards. The University conducts research at multiple locations throughout its campus where equipment purchased with federal awards is utilized and maintained. The University identifies all equipment in its property management records with individually assigned asset numbers and each individual asset record includes the specific location of the asset, the federal award general ledger account number which funded the purchase of the asset, and other required information. An asset tag with the assigned asset number is affixed to each asset in accordance with University policy. The University is required to safeguard equipment purchased with federal awards, maintain current property records, and to perform a physical inventory of equipment purchased with federal awards on a biennial basis. During our physical observation of 60 pieces of equipment (with a net book value (NBV) of $224,269) purchased with federal R&D Cluster awards, we noted eight items (with a NBV totaling $0) selected for physical observation were not able to be located for our testing. In response to the exceptions identified in our audit procedures, the University performed a physical inventory of all of its federally funded equipment in January 2024, which identified an additional 1,006 equipment items (with a NBV of $1,726,897) that could not be located, of which 839 were fully depreciated. University management believes these items were disposed of but not appropriately removed from the property records and federal equipment listing. As of June 30, 2023, the University’s federal equipment listing included 6,270 assets (with a NBV of $61,390,724) purchased with R&D Cluster program awards. We also noted the University’s controls for equipment dispositions are not operating at an appropriate level of precision to ensure equipment dispositions are properly authorized and property management records are updated on a timely basis. Criteria According to 2 CFR 200.313(d)(1), property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property, who holds title, the acquisition date, and cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. Per 2 CFR 200.313(d)(3) and (4), a control system must be developed to ensure adequate safeguards to prevent loss, damage, or theft of property and adequate maintenance procedures must be developed to keep the property in good condition. In addition, 2 CFR 200.303 requires nonfederal entities to, among other things, 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. Effective internal controls should include procedures to ensure that accurate property records are maintained and equipment items are properly tagged. Cause In discussing these conditions with University officials, they stated the decentralized nature of the equipment recordkeeping process can result in delayed reporting of asset disposals. Possible Asserted Effect Failure to maintain accurate property records may prohibit the University from properly safeguarding and maintaining equipment and may result in federal programs not receiving the appropriate share of proceeds from the disposals of equipment purchased with federal funds. Repeat Finding A similar finding was reported in the prior year audit as finding number 2022-002. Statistical Sampling The sample was not intended to be, and was not, a statistically valid sample. Recommendation We recommend the University review its procedures for updating property records to ensure they accurately reflect equipment information. Views of University Officials The University concurs with the finding and has begun to address these concerns. As noted in the finding, the University conducted a full federal equipment inventory in January 2024 and updated property records to ensure accuracy of federally funded equipment.

Categories

Equipment & Real Property Management Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 381257 2023-002
    Material Weakness Repeat
  • 381258 2023-002
    Material Weakness Repeat
  • 381259 2023-002
    Material Weakness Repeat
  • 381260 2023-002
    Material Weakness Repeat
  • 381261 2023-002
    Material Weakness Repeat
  • 381262 2023-002
    Material Weakness Repeat
  • 381263 2023-002
    Material Weakness Repeat
  • 381264 2023-002
    Material Weakness Repeat
  • 381265 2023-002
    Material Weakness Repeat
  • 381266 2023-002
    Material Weakness Repeat
  • 381267 2023-002
    Material Weakness Repeat
  • 381268 2023-002
    Material Weakness Repeat
  • 381269 2023-002
    Material Weakness Repeat
  • 381270 2023-002
    Material Weakness Repeat
  • 381271 2023-002
    Material Weakness Repeat
  • 381272 2023-002
    Material Weakness Repeat
  • 381273 2023-002
    Material Weakness Repeat
  • 381274 2023-002
    Material Weakness Repeat
  • 381275 2023-002
    Material Weakness Repeat
  • 381276 2023-002
    Material Weakness Repeat
  • 381277 2023-002
    Material Weakness Repeat
  • 381278 2023-002
    Material Weakness Repeat
  • 381279 2023-002
    Material Weakness Repeat
  • 381280 2023-002
    Material Weakness Repeat
  • 381281 2023-002
    Material Weakness Repeat
  • 381282 2023-002
    Material Weakness Repeat
  • 381283 2023-002
    Material Weakness Repeat
  • 381284 2023-002
    Material Weakness Repeat
  • 381285 2023-002
    Material Weakness Repeat
  • 381286 2023-002
    Material Weakness Repeat
  • 381287 2023-002
    Material Weakness Repeat
  • 381288 2023-002
    Material Weakness Repeat
  • 381289 2023-002
    Material Weakness Repeat
  • 381290 2023-002
    Material Weakness Repeat
  • 381291 2023-002
    Material Weakness Repeat
  • 381292 2023-002
    Material Weakness Repeat
  • 381293 2023-002
    Material Weakness Repeat
  • 381294 2023-002
    Material Weakness Repeat
  • 381295 2023-002
    Material Weakness Repeat
  • 381296 2023-002
    Material Weakness Repeat
  • 381297 2023-002
    Material Weakness Repeat
  • 381298 2023-002
    Material Weakness Repeat
  • 381299 2023-002
    Material Weakness Repeat
  • 381300 2023-002
    Material Weakness Repeat
  • 381301 2023-002
    Material Weakness Repeat
  • 381302 2023-002
    Material Weakness Repeat
  • 381303 2023-002
    Material Weakness Repeat
  • 381304 2023-002
    Material Weakness Repeat
  • 381305 2023-002
    Material Weakness Repeat
  • 381306 2023-002
    Material Weakness Repeat
  • 381307 2023-002
    Material Weakness Repeat
  • 381308 2023-002
    Material Weakness Repeat
  • 381309 2023-002
    Material Weakness Repeat
  • 381310 2023-002
    Material Weakness Repeat
  • 381311 2023-002
    Material Weakness Repeat
  • 381312 2023-002
    Material Weakness Repeat
  • 381313 2023-002
    Material Weakness Repeat
  • 381314 2023-002
    Material Weakness Repeat
  • 381315 2023-002
    Material Weakness Repeat
  • 381316 2023-002
    Material Weakness Repeat
  • 381317 2023-002
    Material Weakness Repeat
  • 381318 2023-002
    Material Weakness Repeat
  • 381319 2023-002
    Material Weakness Repeat
  • 381320 2023-002
    Material Weakness Repeat
  • 381321 2023-002
    Material Weakness Repeat
  • 381322 2023-002
    Material Weakness Repeat
  • 381323 2023-002
    Material Weakness Repeat
  • 381324 2023-002
    Material Weakness Repeat
  • 381325 2023-002
    Material Weakness Repeat
  • 381326 2023-002
    Material Weakness Repeat
  • 381327 2023-002
    Material Weakness Repeat
  • 381328 2023-002
    Material Weakness Repeat
  • 381329 2023-002
    Material Weakness Repeat
  • 381330 2023-002
    Material Weakness Repeat
  • 381331 2023-002
    Material Weakness Repeat
  • 381332 2023-002
    Material Weakness Repeat
  • 381333 2023-002
    Material Weakness Repeat
  • 381334 2023-002
    Material Weakness Repeat
  • 381335 2023-002
    Material Weakness Repeat
  • 381336 2023-002
    Material Weakness Repeat
  • 381337 2023-002
    Material Weakness Repeat
  • 381338 2023-002
    Material Weakness Repeat
  • 381339 2023-002
    Material Weakness Repeat
  • 381340 2023-002
    Material Weakness Repeat
  • 381341 2023-002
    Material Weakness Repeat
  • 381342 2023-002
    Material Weakness Repeat
  • 381343 2023-002
    Material Weakness Repeat
  • 381344 2023-002
    Material Weakness Repeat
  • 381345 2023-002
    Material Weakness Repeat
  • 381346 2023-002
    Material Weakness Repeat
  • 381347 2023-002
    Material Weakness Repeat
  • 381348 2023-002
    Material Weakness Repeat
  • 381349 2023-002
    Material Weakness Repeat
  • 381350 2023-002
    Material Weakness Repeat
  • 381351 2023-002
    Material Weakness Repeat
  • 381352 2023-002
    Material Weakness Repeat
  • 381353 2023-002
    Material Weakness Repeat
  • 381354 2023-002
    Material Weakness Repeat
  • 381355 2023-002
    Material Weakness Repeat
  • 381356 2023-002
    Material Weakness Repeat
  • 381357 2023-002
    Material Weakness Repeat
  • 381358 2023-002
    Material Weakness Repeat
  • 381359 2023-002
    Material Weakness Repeat
  • 381360 2023-002
    Material Weakness Repeat
  • 381361 2023-002
    Material Weakness Repeat
  • 381362 2023-002
    Material Weakness Repeat
  • 381363 2023-002
    Material Weakness Repeat
  • 381364 2023-002
    Material Weakness Repeat
  • 381365 2023-002
    Material Weakness Repeat
  • 381366 2023-002
    Material Weakness Repeat
  • 381367 2023-002
    Material Weakness Repeat
  • 381368 2023-002
    Material Weakness Repeat
  • 381369 2023-002
    Material Weakness Repeat
  • 381370 2023-002
    Material Weakness Repeat
  • 381371 2023-002
    Material Weakness Repeat
  • 381372 2023-002
    Material Weakness Repeat
  • 381373 2023-002
    Material Weakness Repeat
  • 381374 2023-002
    Material Weakness Repeat
  • 381375 2023-002
    Material Weakness Repeat
  • 381376 2023-002
    Material Weakness Repeat
  • 381377 2023-002
    Material Weakness Repeat
  • 381378 2023-002
    Material Weakness Repeat
  • 381379 2023-002
    Material Weakness Repeat
  • 381380 2023-002
    Material Weakness Repeat
  • 381381 2023-002
    Material Weakness Repeat
  • 381382 2023-002
    Material Weakness Repeat
  • 381383 2023-002
    Material Weakness Repeat
  • 381384 2023-002
    Material Weakness Repeat
  • 381385 2023-002
    Material Weakness Repeat
  • 381386 2023-002
    Material Weakness Repeat
  • 381387 2023-002
    Material Weakness Repeat
  • 381388 2023-002
    Material Weakness Repeat
  • 381389 2023-002
    Material Weakness Repeat
  • 381390 2023-002
    Material Weakness Repeat
  • 381391 2023-002
    Material Weakness Repeat
  • 381392 2023-002
    Material Weakness Repeat
  • 381393 2023-002
    Material Weakness Repeat
  • 381394 2023-002
    Material Weakness Repeat
  • 381395 2023-002
    Material Weakness Repeat
  • 381396 2023-002
    Material Weakness Repeat
  • 381397 2023-002
    Material Weakness Repeat
  • 381398 2023-002
    Material Weakness Repeat
  • 381399 2023-002
    Material Weakness Repeat
  • 381400 2023-002
    Material Weakness Repeat
  • 381401 2023-002
    Material Weakness Repeat
  • 381402 2023-002
    Material Weakness Repeat
  • 381403 2023-002
    Material Weakness Repeat
  • 381404 2023-002
    Material Weakness Repeat
  • 381405 2023-002
    Material Weakness Repeat
  • 381406 2023-002
    Material Weakness Repeat
  • 381407 2023-002
    Material Weakness Repeat
  • 381408 2023-002
    Material Weakness Repeat
  • 381409 2023-002
    Material Weakness Repeat
  • 381410 2023-002
    Material Weakness Repeat
  • 381411 2023-002
    Material Weakness Repeat
  • 381412 2023-002
    Material Weakness Repeat
  • 381413 2023-002
    Material Weakness Repeat
  • 381414 2023-002
    Material Weakness Repeat
  • 381415 2023-002
    Material Weakness Repeat
  • 381416 2023-002
    Material Weakness Repeat
  • 381417 2023-002
    Material Weakness Repeat
  • 381418 2023-002
    Material Weakness Repeat
  • 381419 2023-002
    Material Weakness Repeat
  • 381420 2023-002
    Material Weakness Repeat
  • 381421 2023-002
    Material Weakness Repeat
  • 381422 2023-002
    Material Weakness Repeat
  • 381423 2023-002
    Material Weakness Repeat
  • 381424 2023-002
    Material Weakness Repeat
  • 381425 2023-002
    Material Weakness Repeat
  • 381426 2023-002
    Material Weakness Repeat
  • 381427 2023-002
    Material Weakness Repeat
  • 381428 2023-002
    Material Weakness Repeat
  • 381429 2023-002
    Material Weakness Repeat
  • 381430 2023-002
    Material Weakness Repeat
  • 381431 2023-002
    Material Weakness Repeat
  • 381432 2023-002
    Material Weakness Repeat
  • 381433 2023-002
    Material Weakness Repeat
  • 381434 2023-002
    Material Weakness Repeat
  • 381435 2023-002
    Material Weakness Repeat
  • 381436 2023-002
    Material Weakness Repeat
  • 381437 2023-002
    Material Weakness Repeat
  • 381438 2023-002
    Material Weakness Repeat
  • 381439 2023-002
    Material Weakness Repeat
  • 381440 2023-002
    Material Weakness Repeat
  • 381441 2023-002
    Material Weakness Repeat
  • 381442 2023-002
    Material Weakness Repeat
  • 381443 2023-002
    Material Weakness Repeat
  • 381444 2023-002
    Material Weakness Repeat
  • 381445 2023-002
    Material Weakness Repeat
  • 381446 2023-002
    Material Weakness Repeat
  • 381447 2023-002
    Material Weakness Repeat
  • 381448 2023-002
    Material Weakness Repeat
  • 381449 2023-002
    Material Weakness Repeat
  • 381450 2023-002
    Material Weakness Repeat
  • 381451 2023-002
    Material Weakness Repeat
  • 381452 2023-002
    Material Weakness Repeat
  • 381453 2023-002
    Material Weakness Repeat
  • 381454 2023-002
    Material Weakness Repeat
  • 381455 2023-002
    Material Weakness Repeat
  • 381456 2023-002
    Material Weakness Repeat
  • 381457 2023-002
    Material Weakness Repeat
  • 381458 2023-002
    Material Weakness Repeat
  • 381459 2023-002
    Material Weakness Repeat
  • 381460 2023-002
    Material Weakness Repeat
  • 381461 2023-002
    Material Weakness Repeat
  • 381462 2023-002
    Material Weakness Repeat
  • 381463 2023-002
    Material Weakness Repeat
  • 381464 2023-002
    Material Weakness Repeat
  • 381465 2023-002
    Material Weakness Repeat
  • 381466 2023-002
    Material Weakness Repeat
  • 381467 2023-002
    Material Weakness Repeat
  • 381468 2023-002
    Material Weakness Repeat
  • 381469 2023-002
    Material Weakness Repeat
  • 381470 2023-002
    Material Weakness Repeat
  • 381471 2023-002
    Material Weakness Repeat
  • 381472 2023-002
    Material Weakness Repeat
  • 381473 2023-002
    Material Weakness Repeat
  • 381474 2023-002
    Material Weakness Repeat
  • 381475 2023-002
    Material Weakness Repeat
  • 381476 2023-002
    Material Weakness Repeat
  • 381477 2023-002
    Material Weakness Repeat
  • 381478 2023-002
    Material Weakness Repeat
  • 381479 2023-002
    Material Weakness Repeat
  • 381480 2023-002
    Material Weakness Repeat
  • 381481 2023-002
    Material Weakness Repeat
  • 381482 2023-002
    Material Weakness Repeat
  • 381483 2023-002
    Material Weakness Repeat
  • 381484 2023-002
    Material Weakness Repeat
  • 381485 2023-002
    Material Weakness Repeat
  • 381486 2023-002
    Material Weakness Repeat
  • 381487 2023-002
    Material Weakness Repeat
  • 381488 2023-002
    Material Weakness Repeat
  • 381489 2023-002
    Material Weakness Repeat
  • 381490 2023-002
    Material Weakness Repeat
  • 381491 2023-002
    Material Weakness Repeat
  • 381492 2023-002
    Material Weakness Repeat
  • 381493 2023-002
    Material Weakness Repeat
  • 381494 2023-002
    Material Weakness Repeat
  • 381495 2023-002
    Material Weakness Repeat
  • 381496 2023-002
    Material Weakness Repeat
  • 381497 2023-002
    Material Weakness Repeat
  • 381498 2023-002
    Material Weakness Repeat
  • 381499 2023-002
    Material Weakness Repeat
  • 381500 2023-002
    Material Weakness Repeat
  • 381501 2023-002
    Material Weakness Repeat
  • 381502 2023-002
    Material Weakness Repeat
  • 381503 2023-002
    Material Weakness Repeat
  • 381504 2023-002
    Material Weakness Repeat
  • 381505 2023-002
    Material Weakness Repeat
  • 381506 2023-002
    Material Weakness Repeat
  • 381507 2023-002
    Material Weakness Repeat
  • 381508 2023-002
    Material Weakness Repeat
  • 381509 2023-002
    Material Weakness Repeat
  • 381510 2023-002
    Material Weakness Repeat
  • 381511 2023-002
    Material Weakness Repeat
  • 381512 2023-002
    Material Weakness Repeat
  • 381513 2023-002
    Material Weakness Repeat
  • 381514 2023-002
    Material Weakness Repeat
  • 381515 2023-002
    Material Weakness Repeat
  • 381516 2023-002
    Material Weakness Repeat
  • 381517 2023-002
    Material Weakness Repeat
  • 381518 2023-002
    Material Weakness Repeat
  • 381519 2023-002
    Material Weakness Repeat
  • 381520 2023-002
    Material Weakness Repeat
  • 381521 2023-002
    Material Weakness Repeat
  • 381522 2023-002
    Material Weakness Repeat
  • 381523 2023-002
    Material Weakness Repeat
  • 381524 2023-002
    Material Weakness Repeat
  • 381525 2023-002
    Material Weakness Repeat
  • 381526 2023-002
    Material Weakness Repeat
  • 381527 2023-002
    Material Weakness Repeat
  • 381528 2023-002
    Material Weakness Repeat
  • 381529 2023-002
    Material Weakness Repeat
  • 381530 2023-002
    Material Weakness Repeat
  • 381531 2023-002
    Material Weakness Repeat
  • 381532 2023-002
    Material Weakness Repeat
  • 381533 2023-002
    Material Weakness Repeat
  • 381534 2023-002
    Material Weakness Repeat
  • 381535 2023-002
    Material Weakness Repeat
  • 381536 2023-002
    Material Weakness Repeat
  • 381537 2023-002
    Material Weakness Repeat
  • 381538 2023-002
    Material Weakness Repeat
  • 381539 2023-002
    Material Weakness Repeat
  • 381540 2023-002
    Material Weakness Repeat
  • 381541 2023-002
    Material Weakness Repeat
  • 381542 2023-002
    Material Weakness Repeat
  • 381543 2023-002
    Material Weakness Repeat
  • 381544 2023-002
    Material Weakness Repeat
  • 381545 2023-002
    Material Weakness Repeat
  • 381546 2023-002
    Material Weakness Repeat
  • 381547 2023-002
    Material Weakness Repeat
  • 381548 2023-002
    Material Weakness Repeat
  • 381549 2023-002
    Material Weakness Repeat
  • 381550 2023-002
    Material Weakness Repeat
  • 381551 2023-002
    Material Weakness Repeat
  • 381552 2023-002
    Material Weakness Repeat
  • 381553 2023-002
    Material Weakness Repeat
  • 381554 2023-002
    Material Weakness Repeat
  • 381555 2023-002
    Material Weakness Repeat
  • 381556 2023-002
    Material Weakness Repeat
  • 381557 2023-002
    Material Weakness Repeat
  • 381558 2023-002
    Material Weakness Repeat
  • 381559 2023-002
    Material Weakness Repeat
  • 381560 2023-002
    Material Weakness Repeat
  • 381561 2023-002
    Material Weakness Repeat
  • 381562 2023-002
    Material Weakness Repeat
  • 381563 2023-002
    Material Weakness Repeat
  • 381564 2023-002
    Material Weakness Repeat
  • 381565 2023-002
    Material Weakness Repeat
  • 381566 2023-002
    Material Weakness Repeat
  • 381567 2023-002
    Material Weakness Repeat
  • 381568 2023-002
    Material Weakness Repeat
  • 381569 2023-002
    Material Weakness Repeat
  • 381570 2023-002
    Material Weakness Repeat
  • 381571 2023-002
    Material Weakness Repeat
  • 381572 2023-002
    Material Weakness Repeat
  • 381573 2023-002
    Material Weakness Repeat
  • 381574 2023-002
    Material Weakness Repeat
  • 381575 2023-002
    Material Weakness Repeat
  • 381576 2023-002
    Material Weakness Repeat
  • 381577 2023-002
    Material Weakness Repeat
  • 381578 2023-002
    Material Weakness Repeat
  • 381579 2023-002
    Material Weakness Repeat
  • 381580 2023-002
    Material Weakness Repeat
  • 381581 2023-002
    Material Weakness Repeat
  • 381582 2023-002
    Material Weakness Repeat
  • 381583 2023-002
    Material Weakness Repeat
  • 381584 2023-002
    Material Weakness Repeat
  • 381585 2023-002
    Material Weakness Repeat
  • 381586 2023-002
    Material Weakness Repeat
  • 381587 2023-002
    Material Weakness Repeat
  • 381588 2023-002
    Material Weakness Repeat
  • 381589 2023-002
    Material Weakness Repeat
  • 381590 2023-002
    Material Weakness Repeat
  • 381591 2023-002
    Material Weakness Repeat
  • 381592 2023-002
    Material Weakness Repeat
  • 381593 2023-002
    Material Weakness Repeat
  • 381594 2023-002
    Material Weakness Repeat
  • 381595 2023-002
    Material Weakness Repeat
  • 381596 2023-002
    Material Weakness Repeat
  • 381597 2023-002
    Material Weakness Repeat
  • 381598 2023-002
    Material Weakness Repeat
  • 381599 2023-002
    Material Weakness Repeat
  • 381600 2023-002
    Material Weakness Repeat
  • 381601 2023-002
    Material Weakness Repeat
  • 381602 2023-002
    Material Weakness Repeat
  • 381603 2023-002
    Material Weakness Repeat
  • 381604 2023-002
    Material Weakness Repeat
  • 381605 2023-002
    Material Weakness Repeat
  • 381606 2023-002
    Material Weakness Repeat
  • 381607 2023-002
    Material Weakness Repeat
  • 381608 2023-002
    Material Weakness Repeat
  • 381609 2023-002
    Material Weakness Repeat
  • 381610 2023-002
    Material Weakness Repeat
  • 381611 2023-002
    Material Weakness Repeat
  • 381612 2023-002
    Material Weakness Repeat
  • 381613 2023-002
    Material Weakness Repeat
  • 381614 2023-002
    Material Weakness Repeat
  • 381615 2023-002
    Material Weakness Repeat
  • 381616 2023-002
    Material Weakness Repeat
  • 381617 2023-002
    Material Weakness Repeat
  • 381618 2023-002
    Material Weakness Repeat
  • 381619 2023-002
    Material Weakness Repeat
  • 381620 2023-002
    Material Weakness Repeat
  • 381621 2023-002
    Material Weakness Repeat
  • 381622 2023-002
    Material Weakness Repeat
  • 381623 2023-002
    Material Weakness Repeat
  • 381624 2023-002
    Material Weakness Repeat
  • 381625 2023-002
    Material Weakness Repeat
  • 381626 2023-002
    Material Weakness Repeat
  • 381627 2023-002
    Material Weakness Repeat
  • 381628 2023-002
    Material Weakness Repeat
  • 381629 2023-002
    Material Weakness Repeat
  • 381630 2023-002
    Material Weakness Repeat
  • 381631 2023-002
    Material Weakness Repeat
  • 381632 2023-002
    Material Weakness Repeat
  • 381633 2023-002
    Material Weakness Repeat
  • 381634 2023-002
    Material Weakness Repeat
  • 381635 2023-002
    Material Weakness Repeat
  • 381636 2023-002
    Material Weakness Repeat
  • 381637 2023-002
    Material Weakness Repeat
  • 381638 2023-002
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    Material Weakness Repeat
  • 382097 2023-002
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    Material Weakness Repeat
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    Material Weakness Repeat
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    Material Weakness Repeat
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  • 382132 2023-002
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  • 382134 2023-002
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    Material Weakness Repeat
  • 382137 2023-002
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  • 382138 2023-002
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  • 382139 2023-002
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  • 382140 2023-002
    Material Weakness Repeat
  • 382141 2023-002
    Material Weakness Repeat
  • 382142 2023-002
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  • 382143 2023-002
    Material Weakness Repeat
  • 382144 2023-002
    Material Weakness Repeat
  • 382145 2023-002
    Material Weakness Repeat
  • 382146 2023-002
    Material Weakness Repeat
  • 382147 2023-002
    Material Weakness Repeat
  • 382148 2023-002
    Material Weakness Repeat
  • 382149 2023-002
    Material Weakness Repeat
  • 382150 2023-002
    Material Weakness Repeat
  • 382151 2023-002
    Material Weakness Repeat
  • 382152 2023-002
    Material Weakness Repeat
  • 382153 2023-002
    Material Weakness Repeat
  • 382154 2023-002
    Material Weakness Repeat
  • 382155 2023-002
    Material Weakness Repeat
  • 382156 2023-002
    Material Weakness Repeat
  • 382157 2023-002
    Material Weakness Repeat
  • 382158 2023-002
    Material Weakness Repeat
  • 382159 2023-002
    Material Weakness Repeat
  • 382160 2023-002
    Material Weakness Repeat
  • 382161 2023-002
    Material Weakness Repeat
  • 382162 2023-002
    Material Weakness Repeat
  • 382163 2023-002
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  • 382164 2023-002
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  • 382165 2023-002
    Material Weakness Repeat
  • 382166 2023-002
    Material Weakness Repeat
  • 382167 2023-002
    Material Weakness Repeat
  • 382168 2023-002
    Material Weakness Repeat
  • 382169 2023-002
    Material Weakness Repeat
  • 382170 2023-002
    Material Weakness Repeat
  • 382171 2023-002
    Material Weakness Repeat
  • 382172 2023-002
    Material Weakness Repeat
  • 382173 2023-002
    Material Weakness Repeat
  • 382174 2023-002
    Material Weakness Repeat
  • 382175 2023-002
    Material Weakness Repeat
  • 382176 2023-002
    Material Weakness Repeat
  • 382177 2023-002
    Material Weakness Repeat
  • 382178 2023-002
    Material Weakness Repeat
  • 382179 2023-002
    Material Weakness Repeat
  • 382180 2023-002
    Material Weakness Repeat
  • 382181 2023-002
    Material Weakness Repeat
  • 382182 2023-002
    Material Weakness Repeat
  • 382183 2023-002
    Material Weakness Repeat
  • 382184 2023-002
    Material Weakness Repeat
  • 382185 2023-002
    Material Weakness Repeat
  • 382186 2023-002
    Material Weakness Repeat
  • 382187 2023-002
    Material Weakness Repeat
  • 382188 2023-002
    Material Weakness Repeat
  • 382189 2023-002
    Material Weakness Repeat
  • 382190 2023-002
    Material Weakness Repeat
  • 382191 2023-002
    Material Weakness Repeat
  • 382192 2023-002
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  • 382193 2023-002
    Material Weakness Repeat
  • 382194 2023-002
    Material Weakness Repeat
  • 382195 2023-002
    Material Weakness Repeat
  • 382196 2023-002
    Material Weakness Repeat
  • 382197 2023-002
    Material Weakness Repeat
  • 382198 2023-002
    Material Weakness Repeat
  • 382200 2023-002
    Material Weakness Repeat
  • 382201 2023-002
    Material Weakness Repeat
  • 382202 2023-002
    Material Weakness Repeat
  • 382203 2023-002
    Material Weakness Repeat
  • 382204 2023-002
    Material Weakness Repeat
  • 382205 2023-002
    Material Weakness Repeat
  • 382206 2023-002
    Material Weakness Repeat
  • 382207 2023-002
    Material Weakness Repeat
  • 382208 2023-002
    Material Weakness Repeat
  • 382209 2023-002
    Material Weakness Repeat
  • 382210 2023-002
    Material Weakness Repeat
  • 382211 2023-002
    Material Weakness Repeat
  • 382212 2023-002
    Material Weakness Repeat
  • 382213 2023-002
    Material Weakness Repeat
  • 382214 2023-002
    Material Weakness Repeat
  • 382215 2023-002
    Material Weakness Repeat
  • 382216 2023-002
    Material Weakness Repeat
  • 382217 2023-002
    Material Weakness Repeat
  • 382218 2023-002
    Material Weakness Repeat
  • 382219 2023-002
    Material Weakness Repeat
  • 382220 2023-002
    Material Weakness Repeat
  • 382221 2023-002
    Material Weakness Repeat
  • 382222 2023-002
    Material Weakness Repeat
  • 382223 2023-002
    Material Weakness Repeat
  • 382224 2023-002
    Material Weakness Repeat
  • 382225 2023-002
    Material Weakness Repeat
  • 382226 2023-002
    Material Weakness Repeat
  • 382227 2023-002
    Material Weakness Repeat
  • 382228 2023-002
    Material Weakness Repeat
  • 382229 2023-002
    Material Weakness Repeat
  • 382230 2023-002
    Material Weakness Repeat
  • 382231 2023-002
    Material Weakness Repeat
  • 382232 2023-002
    Material Weakness Repeat
  • 382233 2023-002
    Material Weakness Repeat
  • 382234 2023-002
    Material Weakness Repeat
  • 382235 2023-002
    Material Weakness Repeat
  • 382236 2023-002
    Material Weakness Repeat
  • 382237 2023-002
    Material Weakness Repeat
  • 382238 2023-002
    Material Weakness Repeat
  • 382239 2023-002
    Material Weakness Repeat
  • 382240 2023-004
    Material Weakness
  • 382241 2023-003
    Material Weakness
  • 382242 2023-004
    Material Weakness
  • 382243 2023-005
    Material Weakness
  • 382244 2023-005
    Material Weakness
  • 957699 2023-002
    Material Weakness Repeat
  • 957700 2023-002
    Material Weakness Repeat
  • 957701 2023-002
    Material Weakness Repeat
  • 957702 2023-002
    Material Weakness Repeat
  • 957703 2023-002
    Material Weakness Repeat
  • 957704 2023-002
    Material Weakness Repeat
  • 957705 2023-002
    Material Weakness Repeat
  • 957706 2023-002
    Material Weakness Repeat
  • 957707 2023-002
    Material Weakness Repeat
  • 957708 2023-002
    Material Weakness Repeat
  • 957709 2023-002
    Material Weakness Repeat
  • 957710 2023-002
    Material Weakness Repeat
  • 957711 2023-002
    Material Weakness Repeat
  • 957712 2023-002
    Material Weakness Repeat
  • 957713 2023-002
    Material Weakness Repeat
  • 957714 2023-002
    Material Weakness Repeat
  • 957715 2023-002
    Material Weakness Repeat
  • 957716 2023-002
    Material Weakness Repeat
  • 957717 2023-002
    Material Weakness Repeat
  • 957718 2023-002
    Material Weakness Repeat
  • 957719 2023-002
    Material Weakness Repeat
  • 957720 2023-002
    Material Weakness Repeat
  • 957721 2023-002
    Material Weakness Repeat
  • 957722 2023-002
    Material Weakness Repeat
  • 957723 2023-002
    Material Weakness Repeat
  • 957724 2023-002
    Material Weakness Repeat
  • 957725 2023-002
    Material Weakness Repeat
  • 957726 2023-002
    Material Weakness Repeat
  • 957727 2023-002
    Material Weakness Repeat
  • 957728 2023-002
    Material Weakness Repeat
  • 957729 2023-002
    Material Weakness Repeat
  • 957730 2023-002
    Material Weakness Repeat
  • 957731 2023-002
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  • 957732 2023-002
    Material Weakness Repeat
  • 957733 2023-002
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  • 957734 2023-002
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  • 957735 2023-002
    Material Weakness Repeat
  • 957736 2023-002
    Material Weakness Repeat
  • 957737 2023-002
    Material Weakness Repeat
  • 957738 2023-002
    Material Weakness Repeat
  • 957739 2023-002
    Material Weakness Repeat
  • 957740 2023-002
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  • 957741 2023-002
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  • 957742 2023-002
    Material Weakness Repeat
  • 957743 2023-002
    Material Weakness Repeat
  • 957744 2023-002
    Material Weakness Repeat
  • 957745 2023-002
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  • 957746 2023-002
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  • 957747 2023-002
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  • 957748 2023-002
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  • 957749 2023-002
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  • 957750 2023-002
    Material Weakness Repeat
  • 957751 2023-002
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  • 957753 2023-002
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  • 957754 2023-002
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  • 957755 2023-002
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  • 957756 2023-002
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  • 957757 2023-002
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  • 957758 2023-002
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  • 957759 2023-002
    Material Weakness Repeat
  • 957760 2023-002
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  • 957761 2023-002
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  • 957762 2023-002
    Material Weakness Repeat
  • 957763 2023-002
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  • 957764 2023-002
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  • 957765 2023-002
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  • 957766 2023-002
    Material Weakness Repeat
  • 957767 2023-002
    Material Weakness Repeat
  • 957768 2023-002
    Material Weakness Repeat
  • 957769 2023-002
    Material Weakness Repeat
  • 957770 2023-002
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  • 957771 2023-002
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  • 957772 2023-002
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  • 957773 2023-002
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  • 957774 2023-002
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  • 957775 2023-002
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  • 957776 2023-002
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  • 957785 2023-002
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  • 957800 2023-002
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  • 957801 2023-002
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  • 957830 2023-002
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  • 957850 2023-002
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  • 958012 2023-002
    Material Weakness Repeat
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  • 958099 2023-002
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  • 958100 2023-002
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  • 958101 2023-002
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  • 958104 2023-002
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  • 958105 2023-002
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  • 958110 2023-002
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  • 958111 2023-002
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  • 958112 2023-002
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  • 958119 2023-002
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  • 958120 2023-002
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  • 958125 2023-002
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  • 958126 2023-002
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  • 958127 2023-002
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  • 958128 2023-002
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  • 958129 2023-002
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  • 958130 2023-002
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  • 958131 2023-002
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  • 958133 2023-002
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  • 958135 2023-002
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  • 958136 2023-002
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  • 958137 2023-002
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  • 958139 2023-002
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  • 958140 2023-002
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  • 958141 2023-002
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  • 958142 2023-002
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  • 958143 2023-002
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  • 958144 2023-002
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  • 958145 2023-002
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  • 958146 2023-002
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  • 958147 2023-002
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  • 958148 2023-002
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  • 958149 2023-002
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  • 958150 2023-002
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  • 958151 2023-002
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  • 958152 2023-002
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  • 958153 2023-002
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  • 958154 2023-002
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  • 958155 2023-002
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  • 958156 2023-002
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  • 958157 2023-002
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  • 958158 2023-002
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  • 958162 2023-002
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  • 958164 2023-002
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  • 958165 2023-002
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  • 958168 2023-002
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  • 958169 2023-002
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  • 958170 2023-002
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  • 958171 2023-002
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  • 958172 2023-002
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  • 958173 2023-002
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  • 958174 2023-002
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  • 958175 2023-002
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  • 958176 2023-002
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  • 958177 2023-002
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  • 958178 2023-002
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  • 958179 2023-002
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  • 958180 2023-002
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  • 958181 2023-002
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  • 958182 2023-002
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  • 958183 2023-002
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  • 958184 2023-002
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  • 958185 2023-002
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  • 958186 2023-002
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  • 958187 2023-002
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  • 958188 2023-002
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  • 958189 2023-002
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  • 958190 2023-002
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  • 958192 2023-002
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  • 958193 2023-002
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  • 958196 2023-002
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  • 958198 2023-002
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  • 958199 2023-002
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  • 958200 2023-002
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  • 958201 2023-002
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  • 958203 2023-002
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  • 958204 2023-002
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  • 958206 2023-002
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  • 958209 2023-002
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  • 958210 2023-002
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  • 958211 2023-002
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  • 958212 2023-002
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  • 958213 2023-002
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  • 958214 2023-002
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  • 958215 2023-002
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  • 958216 2023-002
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  • 958217 2023-002
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  • 958218 2023-002
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  • 958219 2023-002
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  • 958220 2023-002
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  • 958221 2023-002
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  • 958224 2023-002
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  • 958225 2023-002
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  • 958226 2023-002
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  • 958227 2023-002
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  • 958228 2023-002
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  • 958229 2023-002
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  • 958230 2023-002
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  • 958231 2023-002
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  • 958232 2023-002
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  • 958233 2023-002
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  • 958240 2023-002
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  • 958241 2023-002
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  • 958243 2023-002
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  • 958245 2023-002
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  • 958246 2023-002
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  • 958247 2023-002
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  • 958248 2023-002
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  • 958250 2023-002
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  • 958252 2023-002
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  • 958253 2023-002
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  • 958254 2023-002
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  • 958255 2023-002
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  • 958256 2023-002
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  • 958257 2023-002
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  • 958258 2023-002
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  • 958259 2023-002
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  • 958260 2023-002
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  • 958261 2023-002
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  • 958264 2023-002
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  • 958265 2023-002
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  • 958266 2023-002
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  • 958267 2023-002
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  • 958268 2023-002
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  • 958269 2023-002
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  • 958270 2023-002
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  • 958271 2023-002
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  • 958272 2023-002
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  • 958273 2023-002
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  • 958274 2023-002
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  • 958275 2023-002
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  • 958276 2023-002
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  • 958277 2023-002
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  • 958278 2023-002
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  • 958279 2023-002
    Material Weakness Repeat
  • 958280 2023-002
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  • 958281 2023-002
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  • 958282 2023-002
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  • 958283 2023-002
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  • 958284 2023-002
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  • 958285 2023-002
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  • 958286 2023-002
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  • 958287 2023-002
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  • 958288 2023-002
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  • 958289 2023-002
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  • 958290 2023-002
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  • 958291 2023-002
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  • 958292 2023-002
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  • 958293 2023-002
    Material Weakness Repeat
  • 958294 2023-002
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  • 958295 2023-002
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  • 958297 2023-002
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  • 958298 2023-002
    Material Weakness Repeat
  • 958299 2023-002
    Material Weakness Repeat
  • 958300 2023-002
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  • 958301 2023-002
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  • 958302 2023-002
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  • 958303 2023-002
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  • 958304 2023-002
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  • 958305 2023-002
    Material Weakness Repeat
  • 958306 2023-002
    Material Weakness Repeat
  • 958307 2023-002
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  • 958308 2023-002
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  • 958309 2023-002
    Material Weakness Repeat
  • 958310 2023-002
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  • 958311 2023-002
    Material Weakness Repeat
  • 958312 2023-002
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  • 958313 2023-002
    Material Weakness Repeat
  • 958314 2023-002
    Material Weakness Repeat
  • 958315 2023-002
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  • 958316 2023-002
    Material Weakness Repeat
  • 958317 2023-002
    Material Weakness Repeat
  • 958318 2023-002
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  • 958319 2023-002
    Material Weakness Repeat
  • 958320 2023-002
    Material Weakness Repeat
  • 958321 2023-002
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  • 958322 2023-002
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  • 958323 2023-002
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  • 958324 2023-002
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  • 958325 2023-002
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  • 958326 2023-002
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  • 958327 2023-002
    Material Weakness Repeat
  • 958328 2023-002
    Material Weakness Repeat
  • 958329 2023-002
    Material Weakness Repeat
  • 958330 2023-002
    Material Weakness Repeat
  • 958331 2023-002
    Material Weakness Repeat
  • 958332 2023-002
    Material Weakness Repeat
  • 958333 2023-002
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  • 958334 2023-002
    Material Weakness Repeat
  • 958335 2023-002
    Material Weakness Repeat
  • 958336 2023-002
    Material Weakness Repeat
  • 958337 2023-002
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  • 958338 2023-002
    Material Weakness Repeat
  • 958339 2023-002
    Material Weakness Repeat
  • 958340 2023-002
    Material Weakness Repeat
  • 958341 2023-002
    Material Weakness Repeat
  • 958342 2023-002
    Material Weakness Repeat
  • 958343 2023-002
    Material Weakness Repeat
  • 958344 2023-002
    Material Weakness Repeat
  • 958345 2023-002
    Material Weakness Repeat
  • 958346 2023-002
    Material Weakness Repeat
  • 958347 2023-002
    Material Weakness Repeat
  • 958348 2023-002
    Material Weakness Repeat
  • 958349 2023-002
    Material Weakness Repeat
  • 958350 2023-002
    Material Weakness Repeat
  • 958351 2023-002
    Material Weakness Repeat
  • 958352 2023-002
    Material Weakness Repeat
  • 958353 2023-002
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  • 958354 2023-002
    Material Weakness Repeat
  • 958355 2023-002
    Material Weakness Repeat
  • 958356 2023-002
    Material Weakness Repeat
  • 958357 2023-002
    Material Weakness Repeat
  • 958358 2023-002
    Material Weakness Repeat
  • 958359 2023-002
    Material Weakness Repeat
  • 958360 2023-002
    Material Weakness Repeat
  • 958361 2023-002
    Material Weakness Repeat
  • 958362 2023-002
    Material Weakness Repeat
  • 958363 2023-002
    Material Weakness Repeat
  • 958364 2023-002
    Material Weakness Repeat
  • 958365 2023-002
    Material Weakness Repeat
  • 958366 2023-002
    Material Weakness Repeat
  • 958367 2023-002
    Material Weakness Repeat
  • 958368 2023-002
    Material Weakness Repeat
  • 958369 2023-002
    Material Weakness Repeat
  • 958370 2023-002
    Material Weakness Repeat
  • 958371 2023-002
    Material Weakness Repeat
  • 958372 2023-002
    Material Weakness Repeat
  • 958373 2023-002
    Material Weakness Repeat
  • 958374 2023-002
    Material Weakness Repeat
  • 958375 2023-002
    Material Weakness Repeat
  • 958376 2023-002
    Material Weakness Repeat
  • 958377 2023-002
    Material Weakness Repeat
  • 958378 2023-002
    Material Weakness Repeat
  • 958379 2023-002
    Material Weakness Repeat
  • 958380 2023-002
    Material Weakness Repeat
  • 958381 2023-002
    Material Weakness Repeat
  • 958382 2023-002
    Material Weakness Repeat
  • 958383 2023-002
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  • 958384 2023-002
    Material Weakness Repeat
  • 958385 2023-002
    Material Weakness Repeat
  • 958386 2023-002
    Material Weakness Repeat
  • 958387 2023-002
    Material Weakness Repeat
  • 958388 2023-002
    Material Weakness Repeat
  • 958389 2023-002
    Material Weakness Repeat
  • 958390 2023-002
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  • 958391 2023-002
    Material Weakness Repeat
  • 958392 2023-002
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  • 958393 2023-002
    Material Weakness Repeat
  • 958394 2023-002
    Material Weakness Repeat
  • 958395 2023-002
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  • 958396 2023-002
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  • 958397 2023-002
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  • 958398 2023-002
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  • 958399 2023-002
    Material Weakness Repeat
  • 958400 2023-002
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  • 958401 2023-002
    Material Weakness Repeat
  • 958402 2023-002
    Material Weakness Repeat
  • 958403 2023-002
    Material Weakness Repeat
  • 958404 2023-002
    Material Weakness Repeat
  • 958405 2023-002
    Material Weakness Repeat
  • 958406 2023-002
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  • 958407 2023-002
    Material Weakness Repeat
  • 958408 2023-002
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  • 958409 2023-002
    Material Weakness Repeat
  • 958410 2023-002
    Material Weakness Repeat
  • 958411 2023-002
    Material Weakness Repeat
  • 958412 2023-002
    Material Weakness Repeat
  • 958413 2023-002
    Material Weakness Repeat
  • 958414 2023-002
    Material Weakness Repeat
  • 958415 2023-002
    Material Weakness Repeat
  • 958416 2023-002
    Material Weakness Repeat
  • 958417 2023-002
    Material Weakness Repeat
  • 958418 2023-002
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  • 958419 2023-002
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  • 958420 2023-002
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  • 958421 2023-002
    Material Weakness Repeat
  • 958422 2023-002
    Material Weakness Repeat
  • 958423 2023-002
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  • 958424 2023-002
    Material Weakness Repeat
  • 958425 2023-002
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  • 958426 2023-002
    Material Weakness Repeat
  • 958427 2023-002
    Material Weakness Repeat
  • 958428 2023-002
    Material Weakness Repeat
  • 958429 2023-002
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  • 958430 2023-002
    Material Weakness Repeat
  • 958431 2023-002
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  • 958432 2023-002
    Material Weakness Repeat
  • 958433 2023-002
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  • 958434 2023-002
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  • 958435 2023-002
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  • 958436 2023-002
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  • 958437 2023-002
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  • 958438 2023-002
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  • 958439 2023-002
    Material Weakness Repeat
  • 958440 2023-002
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  • 958441 2023-002
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  • 958442 2023-002
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  • 958443 2023-002
    Material Weakness Repeat
  • 958444 2023-002
    Material Weakness Repeat
  • 958445 2023-002
    Material Weakness Repeat
  • 958446 2023-002
    Material Weakness Repeat
  • 958447 2023-002
    Material Weakness Repeat
  • 958448 2023-002
    Material Weakness Repeat
  • 958449 2023-002
    Material Weakness Repeat
  • 958450 2023-002
    Material Weakness Repeat
  • 958451 2023-002
    Material Weakness Repeat
  • 958452 2023-002
    Material Weakness Repeat
  • 958453 2023-002
    Material Weakness Repeat
  • 958454 2023-002
    Material Weakness Repeat
  • 958455 2023-002
    Material Weakness Repeat
  • 958456 2023-002
    Material Weakness Repeat
  • 958457 2023-002
    Material Weakness Repeat
  • 958458 2023-002
    Material Weakness Repeat
  • 958459 2023-002
    Material Weakness Repeat
  • 958460 2023-002
    Material Weakness Repeat
  • 958461 2023-002
    Material Weakness Repeat
  • 958462 2023-002
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  • 958463 2023-002
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  • 958464 2023-002
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  • 958465 2023-002
    Material Weakness Repeat
  • 958466 2023-002
    Material Weakness Repeat
  • 958467 2023-002
    Material Weakness Repeat
  • 958468 2023-002
    Material Weakness Repeat
  • 958469 2023-002
    Material Weakness Repeat
  • 958470 2023-002
    Material Weakness Repeat
  • 958471 2023-002
    Material Weakness Repeat
  • 958472 2023-002
    Material Weakness Repeat
  • 958473 2023-002
    Material Weakness Repeat
  • 958474 2023-002
    Material Weakness Repeat
  • 958475 2023-002
    Material Weakness Repeat
  • 958476 2023-002
    Material Weakness Repeat
  • 958477 2023-002
    Material Weakness Repeat
  • 958478 2023-002
    Material Weakness Repeat
  • 958479 2023-002
    Material Weakness Repeat
  • 958480 2023-002
    Material Weakness Repeat
  • 958481 2023-002
    Material Weakness Repeat
  • 958482 2023-002
    Material Weakness Repeat
  • 958483 2023-002
    Material Weakness Repeat
  • 958484 2023-002
    Material Weakness Repeat
  • 958485 2023-002
    Material Weakness Repeat
  • 958486 2023-002
    Material Weakness Repeat
  • 958487 2023-002
    Material Weakness Repeat
  • 958488 2023-002
    Material Weakness Repeat
  • 958489 2023-002
    Material Weakness Repeat
  • 958490 2023-002
    Material Weakness Repeat
  • 958491 2023-002
    Material Weakness Repeat
  • 958492 2023-002
    Material Weakness Repeat
  • 958493 2023-002
    Material Weakness Repeat
  • 958494 2023-002
    Material Weakness Repeat
  • 958495 2023-002
    Material Weakness Repeat
  • 958496 2023-002
    Material Weakness Repeat
  • 958497 2023-002
    Material Weakness Repeat
  • 958498 2023-002
    Material Weakness Repeat
  • 958499 2023-002
    Material Weakness Repeat
  • 958500 2023-002
    Material Weakness Repeat
  • 958501 2023-002
    Material Weakness Repeat
  • 958502 2023-002
    Material Weakness Repeat
  • 958503 2023-002
    Material Weakness Repeat
  • 958504 2023-002
    Material Weakness Repeat
  • 958505 2023-002
    Material Weakness Repeat
  • 958506 2023-002
    Material Weakness Repeat
  • 958507 2023-002
    Material Weakness Repeat
  • 958508 2023-002
    Material Weakness Repeat
  • 958509 2023-002
    Material Weakness Repeat
  • 958510 2023-002
    Material Weakness Repeat
  • 958511 2023-002
    Material Weakness Repeat
  • 958512 2023-002
    Material Weakness Repeat
  • 958513 2023-002
    Material Weakness Repeat
  • 958514 2023-002
    Material Weakness Repeat
  • 958515 2023-002
    Material Weakness Repeat
  • 958516 2023-002
    Material Weakness Repeat
  • 958517 2023-002
    Material Weakness Repeat
  • 958518 2023-002
    Material Weakness Repeat
  • 958519 2023-002
    Material Weakness Repeat
  • 958520 2023-002
    Material Weakness Repeat
  • 958521 2023-002
    Material Weakness Repeat
  • 958522 2023-002
    Material Weakness Repeat
  • 958523 2023-002
    Material Weakness Repeat
  • 958524 2023-002
    Material Weakness Repeat
  • 958525 2023-002
    Material Weakness Repeat
  • 958526 2023-002
    Material Weakness Repeat
  • 958527 2023-002
    Material Weakness Repeat
  • 958528 2023-002
    Material Weakness Repeat
  • 958529 2023-002
    Material Weakness Repeat
  • 958530 2023-002
    Material Weakness Repeat
  • 958531 2023-002
    Material Weakness Repeat
  • 958532 2023-002
    Material Weakness Repeat
  • 958533 2023-002
    Material Weakness Repeat
  • 958534 2023-002
    Material Weakness Repeat
  • 958535 2023-002
    Material Weakness Repeat
  • 958536 2023-002
    Material Weakness Repeat
  • 958537 2023-002
    Material Weakness Repeat
  • 958538 2023-002
    Material Weakness Repeat
  • 958539 2023-002
    Material Weakness Repeat
  • 958540 2023-002
    Material Weakness Repeat
  • 958541 2023-002
    Material Weakness Repeat
  • 958542 2023-002
    Material Weakness Repeat
  • 958543 2023-002
    Material Weakness Repeat
  • 958544 2023-002
    Material Weakness Repeat
  • 958545 2023-002
    Material Weakness Repeat
  • 958546 2023-002
    Material Weakness Repeat
  • 958547 2023-002
    Material Weakness Repeat
  • 958548 2023-002
    Material Weakness Repeat
  • 958549 2023-002
    Material Weakness Repeat
  • 958550 2023-002
    Material Weakness Repeat
  • 958551 2023-002
    Material Weakness Repeat
  • 958552 2023-002
    Material Weakness Repeat
  • 958553 2023-002
    Material Weakness Repeat
  • 958554 2023-002
    Material Weakness Repeat
  • 958555 2023-002
    Material Weakness Repeat
  • 958556 2023-002
    Material Weakness Repeat
  • 958557 2023-002
    Material Weakness Repeat
  • 958558 2023-002
    Material Weakness Repeat
  • 958559 2023-002
    Material Weakness Repeat
  • 958560 2023-002
    Material Weakness Repeat
  • 958561 2023-002
    Material Weakness Repeat
  • 958562 2023-002
    Material Weakness Repeat
  • 958563 2023-002
    Material Weakness Repeat
  • 958564 2023-002
    Material Weakness Repeat
  • 958565 2023-002
    Material Weakness Repeat
  • 958566 2023-002
    Material Weakness Repeat
  • 958567 2023-002
    Material Weakness Repeat
  • 958568 2023-002
    Material Weakness Repeat
  • 958569 2023-002
    Material Weakness Repeat
  • 958570 2023-002
    Material Weakness Repeat
  • 958571 2023-002
    Material Weakness Repeat
  • 958572 2023-002
    Material Weakness Repeat
  • 958573 2023-002
    Material Weakness Repeat
  • 958574 2023-002
    Material Weakness Repeat
  • 958575 2023-002
    Material Weakness Repeat
  • 958576 2023-002
    Material Weakness Repeat
  • 958577 2023-002
    Material Weakness Repeat
  • 958578 2023-002
    Material Weakness Repeat
  • 958579 2023-002
    Material Weakness Repeat
  • 958580 2023-002
    Material Weakness Repeat
  • 958581 2023-002
    Material Weakness Repeat
  • 958582 2023-002
    Material Weakness Repeat
  • 958583 2023-002
    Material Weakness Repeat
  • 958584 2023-002
    Material Weakness Repeat
  • 958585 2023-002
    Material Weakness Repeat
  • 958586 2023-002
    Material Weakness Repeat
  • 958587 2023-002
    Material Weakness Repeat
  • 958588 2023-002
    Material Weakness Repeat
  • 958589 2023-002
    Material Weakness Repeat
  • 958590 2023-002
    Material Weakness Repeat
  • 958591 2023-002
    Material Weakness Repeat
  • 958592 2023-002
    Material Weakness Repeat
  • 958593 2023-002
    Material Weakness Repeat
  • 958594 2023-002
    Material Weakness Repeat
  • 958595 2023-002
    Material Weakness Repeat
  • 958596 2023-002
    Material Weakness Repeat
  • 958597 2023-002
    Material Weakness Repeat
  • 958598 2023-002
    Material Weakness Repeat
  • 958599 2023-002
    Material Weakness Repeat
  • 958600 2023-002
    Material Weakness Repeat
  • 958601 2023-002
    Material Weakness Repeat
  • 958602 2023-002
    Material Weakness Repeat
  • 958603 2023-002
    Material Weakness Repeat
  • 958604 2023-002
    Material Weakness Repeat
  • 958605 2023-002
    Material Weakness Repeat
  • 958606 2023-002
    Material Weakness Repeat
  • 958607 2023-002
    Material Weakness Repeat
  • 958608 2023-002
    Material Weakness Repeat
  • 958609 2023-002
    Material Weakness Repeat
  • 958610 2023-002
    Material Weakness Repeat
  • 958611 2023-002
    Material Weakness Repeat
  • 958612 2023-002
    Material Weakness Repeat
  • 958613 2023-002
    Material Weakness Repeat
  • 958614 2023-002
    Material Weakness Repeat
  • 958615 2023-002
    Material Weakness Repeat
  • 958616 2023-002
    Material Weakness Repeat
  • 958617 2023-002
    Material Weakness Repeat
  • 958618 2023-002
    Material Weakness Repeat
  • 958619 2023-002
    Material Weakness Repeat
  • 958620 2023-002
    Material Weakness Repeat
  • 958621 2023-002
    Material Weakness Repeat
  • 958622 2023-002
    Material Weakness Repeat
  • 958623 2023-002
    Material Weakness Repeat
  • 958624 2023-002
    Material Weakness Repeat
  • 958625 2023-002
    Material Weakness Repeat
  • 958626 2023-002
    Material Weakness Repeat
  • 958627 2023-002
    Material Weakness Repeat
  • 958628 2023-002
    Material Weakness Repeat
  • 958629 2023-002
    Material Weakness Repeat
  • 958630 2023-002
    Material Weakness Repeat
  • 958631 2023-002
    Material Weakness Repeat
  • 958632 2023-002
    Material Weakness Repeat
  • 958633 2023-002
    Material Weakness Repeat
  • 958634 2023-002
    Material Weakness Repeat
  • 958635 2023-002
    Material Weakness Repeat
  • 958636 2023-002
    Material Weakness Repeat
  • 958637 2023-002
    Material Weakness Repeat
  • 958638 2023-002
    Material Weakness Repeat
  • 958639 2023-002
    Material Weakness Repeat
  • 958640 2023-002
    Material Weakness Repeat
  • 958641 2023-002
    Material Weakness Repeat
  • 958642 2023-002
    Material Weakness Repeat
  • 958643 2023-002
    Material Weakness Repeat
  • 958644 2023-002
    Material Weakness Repeat
  • 958645 2023-002
    Material Weakness Repeat
  • 958646 2023-002
    Material Weakness Repeat
  • 958647 2023-002
    Material Weakness Repeat
  • 958648 2023-002
    Material Weakness Repeat
  • 958649 2023-002
    Material Weakness Repeat
  • 958650 2023-002
    Material Weakness Repeat
  • 958651 2023-002
    Material Weakness Repeat
  • 958652 2023-002
    Material Weakness Repeat
  • 958653 2023-002
    Material Weakness Repeat
  • 958654 2023-002
    Material Weakness Repeat
  • 958655 2023-002
    Material Weakness Repeat
  • 958656 2023-002
    Material Weakness Repeat
  • 958657 2023-002
    Material Weakness Repeat
  • 958658 2023-002
    Material Weakness Repeat
  • 958659 2023-002
    Material Weakness Repeat
  • 958660 2023-002
    Material Weakness Repeat
  • 958661 2023-002
    Material Weakness Repeat
  • 958662 2023-002
    Material Weakness Repeat
  • 958663 2023-002
    Material Weakness Repeat
  • 958664 2023-002
    Material Weakness Repeat
  • 958665 2023-002
    Material Weakness Repeat
  • 958666 2023-002
    Material Weakness Repeat
  • 958667 2023-002
    Material Weakness Repeat
  • 958668 2023-002
    Material Weakness Repeat
  • 958669 2023-002
    Material Weakness Repeat
  • 958670 2023-002
    Material Weakness Repeat
  • 958671 2023-002
    Material Weakness Repeat
  • 958672 2023-002
    Material Weakness Repeat
  • 958673 2023-002
    Material Weakness Repeat
  • 958674 2023-002
    Material Weakness Repeat
  • 958675 2023-002
    Material Weakness Repeat
  • 958676 2023-002
    Material Weakness Repeat
  • 958677 2023-002
    Material Weakness Repeat
  • 958678 2023-002
    Material Weakness Repeat
  • 958679 2023-002
    Material Weakness Repeat
  • 958680 2023-002
    Material Weakness Repeat
  • 958681 2023-002
    Material Weakness Repeat
  • 958682 2023-004
    Material Weakness
  • 958683 2023-003
    Material Weakness
  • 958684 2023-004
    Material Weakness
  • 958685 2023-005
    Material Weakness
  • 958686 2023-005
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $91.77M
84.038 Federal Perkins Loan Program $9.00M
84.063 Federal Pell Grant Program $5.97M
93.498 Provider Relief Fund $4.99M
84.033 Federal Work-Study Program $3.50M
93.398 Cancer Research Manpower $3.36M
64.RD Federal Program Name Unknown – Research and Development Cluster $2.52M
47.078 Polar Programs $2.32M
81.U01 Federal Program Name Unknown – Other Federal Programs Cluster $1.95M
84.425 Education Stabilization Fund $1.82M
84.015 National Resource Centers Program for Foreign Language and Area Studies Or Foreign Language and International Studies Program and Foreign Language and Area Studies Fellowship Program $1.49M
93.914 Hiv Emergency Relief Project Grants $1.28M
11.609 Measurement and Engineering Research and Standards $1.12M
16.560 National Institute of Justice Research, Evaluation, and Development Project Grants $796,549
84.007 Federal Supplemental Educational Opportunity Grants $794,610
93.800 Organized Approaches to Increase Colorectal Cancer Screening $754,825
84.200 Graduate Assistance in Areas of National Need $737,518
93.917 Hiv Care Formula Grants $713,387
93.172 Human Genome Research $626,593
84.047 Trio_upward Bound $546,658
93.233 National Center on Sleep Disorders Research $517,961
93.186 National Research Service Award in Primary Care Medicine $441,324
19.501 Public Diplomacy Programs for Afghanistan and Pakistan $371,486
81.086 Conservation Research and Development $370,128
93.225 National Research Service Awards_health Services Research Training $367,795
93.867 Vision Research $365,066
93.879 Medical Library Assistance $325,368
98.001 Usaid Foreign Assistance for Programs Overseas $321,371
93.394 Cancer Detection and Diagnosis Research $317,895
93.268 Immunization Cooperative Agreements $316,540
11.460 Special Oceanic and Atmospheric Projects $314,531
93.994 Maternal and Child Health Services Block Grant to the States $248,771
19.040 Public Diplomacy Programs $231,304
93.U08 Federal Program Name Unknown – Other Federal Programs Cluster $227,289
16.123 Community-Based Violence Prevention Program $213,427
47.084 Nsf Technology, Innovation, and Partnerships $206,793
81.U03 Federal Program Name Unknown – Other Federal Programs Cluster $204,307
14.536 Research and Evaluations, Demonstrations, and Data Analysis and Utilization $197,549
47.050 Geosciences $187,918
12.351 Basic Scientific Research - Combating Weapons of Mass Destruction $183,293
10.310 Agriculture and Food Research Initiative (afri) $182,074
81.112 Stewardship Science Grant Program $179,387
84.RD Federal Program Name Unknown – Research and Development Cluster $170,947
12.300 Basic and Applied Scientific Research $156,324
66.RD Federal Program Name Unknown – Research and Development Cluster $150,996
93.143 Niehs Superfund Hazardous Substances_basic Research and Education $141,784
20.108 Aviation Research Grants $136,728
19.345 International Programs to Support Democracy, Human Rights and Labor $130,466
93.928 Special Projects of National Significance $123,475
84.411 Investing in Innovation (i3) Fund $123,373
93.839 Blood Diseases and Resources Research $121,561
93.840 Translation and Implementation Science Research for Heart, Lung, Blood Diseases, and Sleep Disorders $116,439
47.083 Integrative Activities $115,971
96.007 Social Security_research and Demonstration $115,066
93.838 Lung Diseases Research $115,030
16.726 Juvenile Mentoring Program $112,420
93.575 Child Care and Development Block Grant $105,612
81.049 Office of Science Financial Assistance Program $97,231
93.250 Geriatric Academic Career Awards Department of Health and Human Services (b) $87,484
93.940 Hiv Prevention Activities_health Department Based $87,016
93.U04 Federal Program Name Unknown – Other Federal Programs Cluster $86,567
12.800 Air Force Defense Research Sciences Program $85,857
98.U10 Federal Program Name Unknown – Other Federal Programs Cluster $84,197
43.012 Space Technology $82,180
93.136 Injury Prevention and Control Research and State and Community Based Programs $81,898
84.022 Overseas Programs - Doctoral Dissertation Research Abroad $81,816
45.312 National Leadership Grants $81,496
93.286 Discovery and Applied Research for Technological Innovations to Improve Human Health $72,323
93.847 Diabetes, Digestive, and Kidney Diseases Extramural Research $71,912
47.074 Biological Sciences $69,992
93.173 Research Related to Deafness and Communication Disorders $66,541
43.008 Education $63,507
93.855 Allergy, Immunology and Transplantation Research $62,882
94.006 Americorps $62,290
93.351 Research Infrastructure Programs $61,776
47.041 Engineering $60,816
45.160 Promotion of the Humanities_fellowships and Stipends $60,000
19.025 U.s. Ambassadors Fund for Cultural Preservation $55,385
12.RD Federal Program Name Unknown – Research and Development Cluster $54,657
12.910 Research and Technology Development $54,241
43.003 Exploration $51,404
10.001 Agricultural Research_basic and Applied Research $49,457
93.395 Cancer Treatment Research $49,244
93.U09 Federal Program Name Unknown – Other Federal Programs Cluster $43,833
15.RD Federal Program Name Unknown – Research and Development Cluster $43,488
93.307 Minority Health and Health Disparities Research $42,765
93.866 Aging Research $42,404
43.001 Science $41,844
84.017 International Research and Studies $40,883
93.262 Occupational Safety and Health Program $40,616
21.027 Coronavirus State and Local Fiscal Recovery Funds $40,000
93.859 Biomedical Research and Research Training $39,729
11.431 Climate and Atmospheric Research $38,392
47.076 Education and Human Resources $38,014
93.242 Mental Health Research Grants $37,366
12.630 Basic, Applied, and Advanced Research in Science and Engineering $36,999
47.070 Computer and Information Science and Engineering $36,430
93.273 Alcohol Research Programs $33,917
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nation’s Health $32,984
64.U11 Federal Program Name Unknown – Other Federal Programs Cluster $30,506
93.318 Protecting and Improving Health Globally: Building and Strengthening Public Health Impact, Systems, Capacity and Security $29,246
11.427 Fisheries Development and Utilization Research and Development Grants and Cooperative Agreements Program $27,268
93.110 Maternal and Child Health Federal Consolidated Programs $26,865
93.145 Aids Education and Training Centers $25,000
12.901 Mathematical Sciences Grants Program $24,840
20.600 State and Community Highway Safety $23,011
93.647 Social Services Research and Demonstration $22,456
93.137 Community Programs to Improve Minority Health Grant Program $21,866
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $21,473
93.121 Oral Diseases and Disorders Research $20,762
12.750 Uniformed Services University Medical Research Projects $20,466
81.087 Renewable Energy Research and Development $20,351
81.RD Federal Program Name Unknown – Research and Development Cluster $18,597
93.860 Emerging Infections Sentinel Networks $17,716
93.113 Environmental Health $16,566
93.226 Research on Healthcare Costs, Quality and Outcomes $16,541
93.976 Primary Care Medicine and Dentistry Clinician Educator Career Development Awards $16,098
66.129 Southeast New England Coastal Watershed Restoration Program $15,231
93.669 Child Abuse and Neglect State Grants $15,000
93.185 Immunization Research, Demonstration, Public Information and Education_training and Clinical Skills Improvement Projects $14,901
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $14,672
93.989 International Research and Research Training $12,394
93.U06 Federal Program Name Unknown – Other Federal Programs Cluster $11,292
93.078 Strengthening Emergency Care Delivery in the United States Healthcare System Through Health Information and Promotion $10,997
45.164 Promotion of the Humanities_public Programs $10,117
93.865 Child Health and Human Development Extramural Research $9,847
81.135 Advanced Research Projects Agency - Energy $9,717
81.U02 Federal Program Name Unknown – Other Federal Programs Cluster $8,755
93.846 Arthritis, Musculoskeletal and Skin Diseases Research $8,328
93.266 Health Systems Strengthening and Hiv/aids Prevention, Care and Treatment Under the President's Emergency Plan for Aids Relief $7,305
93.103 Food and Drug Administration_research $6,900
47.075 Social, Behavioral, and Economic Sciences $6,881
47.RD Federal Program Name Unknown – Research and Development Cluster $6,794
93.107 Area Health Education Centers Point of Service Maintenance and Enhancement Awards $6,573
16.RD Federal Program Name Unknown – Research and Development Cluster $6,526
93.U05 Federal Program Name Unknown – Other Federal Programs Cluster $6,082
93.396 Cancer Biology Research $6,021
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $5,893
45.161 Promotion of the Humanities_research $4,828
45.025 Promotion of the Arts_partnership Agreements $4,808
93.945 Assistance Programs for Chronic Disease Prevention and Control $4,296
93.393 Cancer Cause and Prevention Research $3,780
45.024 Promotion of the Arts_grants to Organizations and Individuals $3,710
93.068 Chronic Diseases: Research, Control, and Prevention $3,600
93.397 Cancer Centers Support Grants $2,718
93.279 Drug Abuse and Addiction Research Programs $2,667
93.399 Cancer Control $2,654
45.162 Promotion of the Humanities_teaching and Learning Resources and Curriculum Development $2,461
93.239 Policy Research and Evaluation Grants $2,229
45.149 Promotion of the Humanities_division of Preservation and Access $2,229
85.601 Smithsonian Institution Fellowship Program $2,220
93.U07 Federal Program Name Unknown – Other Federal Programs Cluster $1,951
93.RD Federal Program Name Unknown – Research and Development Cluster $1,077
93.969 Pphf Geriatric Education Centers $775
12.420 Military Medical Research and Development $662
12.431 Basic Scientific Research $457
93.837 Cardiovascular Diseases Research $436
93.342 Health Professions Student Loans, Including Primary Care Loans/loans for Disadvantaged Students $268
93.853 Extramural Research Programs in the Neurosciences and Neurological Disorders $207
16.838 Comprehensive Opioid Abuse Site-Based Program $29
93.353 21st Century Cures Act - Beau Biden Cancer Moonshot $-8
93.939 Hiv Prevention Activities_non-Governmental Organization Based $-61
43.RD Federal Program Name Unknown – Research and Development Cluster $-95
47.049 Mathematical and Physical Sciences $-109
84.305 Education Research, Development and Dissemination $-1,115
47.079 Office of International Science and Engineering $-1,642
93.310 Trans-Nih Research Support $-4,855
93.350 National Center for Advancing Translational Sciences $-15,011
32.U12 Federal Program Name Unknown – Other Federal Programs Cluster $-102,878