FAC Explorer

Finding 388730 (2023-001)

Material Weakness Repeat Finding
Requirement
B
Questioned Costs
$1
Year
2023
Accepted
2024-03-29
Audit: 300294
Organization: Saint Louis University (MO)
Auditor: Kpmg

AI Summary

  • Core Issue: The University failed to follow its own cost transfer policy, resulting in 75 out of 119 transactions being processed late, with delays ranging from 91 to over 1,000 days.
  • Impacted Requirements: Non-compliance with 2 CFR 200.431 and NIH guidelines on timely cost transfers and documentation led to unallowable costs being charged to grants.
  • Recommended Follow-Up: Implement stronger internal controls and timely error detection systems to prevent future issues and ensure compliance with federal regulations.

Finding Text

Criteria: 2 CFR 200.431 includes the standards for documentation of fringe benefits. According to 2 CFR 200.431(c), the cost of fringe benefits are allowable, provided such benefits are granted under established written policies. Such benefits should be charged as direct or indirect costs in accordance with the non-Federal entity’s accounting practices. Additionally, the National Institutes of Health (NIH) Grants Policy Statement section 7.5, Cost Transfers, Overruns, Accelerated and Delayed Expenditures, states that cost transfers to NIH grants that represent corrections of clerical or bookkeeping errors should be accomplished within 90 days of when the error was discovered. The transfers must be supported by documentation that fully explains how the error occurred and a certification of the correctness of the new charge by a responsible organizational official. Documentation must be maintained of cost transfers, pursuant to 2 CFR Part 200.337 and 45 CFR Part 75.364. The recipient should have systems in place to detect such errors within a reasonable time frame; untimely discovery of errors could be an indication of poor internal controls. Frequent errors in recording costs may indicate the need for accounting system improvements, enhanced internal controls, or both. If such errors occur, recipients are encouraged to evaluate the need for improvements and to make whatever improvements are deemed necessary to prevent reoccurrence. Lastly, 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. Conditions Found: We noted several conditions that existed due to cost transfers that occurred during the fiscal year. While performing procedures related to cost transfers, we noted the University had not followed their ‘Cost Transfer Policy’ which states “Cost transfers for current transactions must occur on a timely basis”. The University’s cost transfer policy defines timely as “occurring no later than two accounting periods after the month end of the date of the original transaction (no later than 90 days total)”. The University did not have an effective system of internal control in place to timely discover errors and get them corrected as we noted seventy-five of our one hundred nineteen transactions sampled cost transfers (totaling $246,869 positive and $66,004 negative) where the cost transfer date was between 91 and 1,002 days past the date the original expenditure was incurred (30 were between 91 and 180 days past, 15 were between 181 and 270 days past, and 30 were greater than 271 days past). While testing cost transfers and adjustments, we noted a transaction recorded to a grant that did not have supporting documentation resulting in the costs being unallowable to the grant: Additionally, we noted a transaction recorded to a grant that was recorded outside of the period of performance resulting in the costs being unallowable to the grant: During the fiscal year, positive cost transfers were approximately $2,815,865 and negative cost transfers were $1,792,678 during fiscal year 2023. While performing procedures related to fringe benefits, we noted one of twenty-five sampled grants (totaling $461,382) where transactions were originally recorded to an incorrect worktag. Management identified the error and a cost transfer was performed to move the fringe benefits to a federal research and development grant. However, the incorrect fringe rate was utilized as the University’s non-sponsored research fringe rate utilized in the original entry is a higher fringe rate than the federally approved fringe rate which resulted in an overcharge to the research and development grant during the University’s fiscal year ended June 30, 2023 for a total overstatement of $26 as noted below: Additionally, we noted fringe benefits were expensed during the University’s fiscal year ended June 30, 2023 for two of twenty-five sampled grants (totaling $461,382) where the labor transaction originated in previous fiscal years. The University booked an adjustment within Workday to correct the fringe benefit charges for the life of the grant. This resulted in the SEFA being overstated during the University’s fiscal year ended June 30, 2023. We noted the total fringe benefits charged for the life of the grants was allowable and within the period of performance. These overstatements to the SEFA for the University’s fiscal year 2023 was for a total of $3,134 as noted below: Total fringe benefits during fiscal year 2023 totaled approximately $2,673,231.While performing procedures related to indirect costs, we noted indirect costs were expensed during the University’s fiscal year ended June 30, 2023 for two of forty sampled grants (totaling $1,817,264) where indirect costs were originally undercharged during the previous fiscal year. The University booked an adjustment within Workday to correct the indirect costs for the life of the grant. This resulted in the SEFA being overstated during the University’s fiscal year ended June 30, 2023. We noted the total indirect costs charged for the life of the grants was allowable and within the period of performance. These overstatements to the SEFA for the University’s fiscal year 2023 was for a total of $3,677 as noted below: Total indirect costs during fiscal year 2023 totaled approximately $10,484,419. Questioned Cost: Known questioned costs of $26. Cause and Effect: In discussing these conditions with University management, they stated that during fiscal year 2023, they continued reconciliation procedures related to ‘grant level’ activity as a result of implementing the grants module of Workday during fiscal year 2021. Grant level activity allows them to track the specific budget provided by the individual grant as well as monitor other key compliance requirement aspects. The University continued to process an increased volume of cost transfers and experienced delays in posting necessary cost transfers for identified unallowable costs stemming from the reconciliation efforts. Repeat Finding: A similar finding was reported in prior year audit as finding number 2022-001. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Recommendations: We recommend the University continue its corrective action plan and adjust internal controls as needed to prevent and detect noncompliance with and improve adherence to federal regulations.View of Responsible Official: The University concurs with the finding. As noted in our prior year response, the University continued to have cost transfers in fiscal year 2023 as it reconciled its grants. To limit cost transfers in the future, the following steps have been taken by the University: Additionally, the University is exploring additional functionality within our Workday grants management module to build in additional approvals, specifically for labor, on expense before the expenses are charged to the grant to reduce future cost transfers. In regards to the three transactions noted above (federal award number HHSN272201300021I; federal award number 5R21AG065526-02; and federal award number UH3HD096929), the erroneous charges have been refunded to the federal agency. As part of the University’s corrective action plan, during fiscal year 2023 the sponsored programs accounting team recalculated fringe and indirect costs on all federal grants to ensure the correct expense was recorded to each grant. During this reconciliation process cumulative award to date errors were identified and corrected in fiscal year 2023. The sponsored program accounting team continues to reconcile fringe and indirect costs on cost transfers at the grant level on a periodic basis to ensure accuracy.

Categories

Questioned Costs Allowable Costs / Cost Principles Reporting Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 388601 2023-001
    Material Weakness Repeat
  • 388602 2023-001
    Material Weakness Repeat
  • 388603 2023-001
    Material Weakness Repeat
  • 388604 2023-001
    Material Weakness Repeat
  • 388605 2023-001
    Material Weakness Repeat
  • 388606 2023-001
    Material Weakness Repeat
  • 388607 2023-001
    Material Weakness Repeat
  • 388608 2023-001
    Material Weakness Repeat
  • 388609 2023-001
    Material Weakness Repeat
  • 388610 2023-001
    Material Weakness Repeat
  • 388611 2023-001
    Material Weakness Repeat
  • 388612 2023-001
    Material Weakness Repeat
  • 388613 2023-001
    Material Weakness Repeat
  • 388614 2023-001
    Material Weakness Repeat
  • 388615 2023-001
    Material Weakness Repeat
  • 388616 2023-001
    Material Weakness Repeat
  • 388617 2023-001
    Material Weakness Repeat
  • 388618 2023-001
    Material Weakness Repeat
  • 388619 2023-001
    Material Weakness Repeat
  • 388620 2023-001
    Material Weakness Repeat
  • 388621 2023-001
    Material Weakness Repeat
  • 388622 2023-001
    Material Weakness Repeat
  • 388623 2023-001
    Material Weakness Repeat
  • 388624 2023-001
    Material Weakness Repeat
  • 388625 2023-001
    Material Weakness Repeat
  • 388626 2023-001
    Material Weakness Repeat
  • 388627 2023-001
    Material Weakness Repeat
  • 388628 2023-001
    Material Weakness Repeat
  • 388629 2023-001
    Material Weakness Repeat
  • 388630 2023-001
    Material Weakness Repeat
  • 388631 2023-001
    Material Weakness Repeat
  • 388632 2023-001
    Material Weakness Repeat
  • 388633 2023-001
    Material Weakness Repeat
  • 388634 2023-001
    Material Weakness Repeat
  • 388635 2023-001
    Material Weakness Repeat
  • 388636 2023-001
    Material Weakness Repeat
  • 388637 2023-001
    Material Weakness Repeat
  • 388638 2023-001
    Material Weakness Repeat
  • 388639 2023-001
    Material Weakness Repeat
  • 388640 2023-001
    Material Weakness Repeat
  • 388641 2023-001
    Material Weakness Repeat
  • 388642 2023-001
    Material Weakness Repeat
  • 388643 2023-001
    Material Weakness Repeat
  • 388644 2023-001
    Material Weakness Repeat
  • 388645 2023-001
    Material Weakness Repeat
  • 388646 2023-001
    Material Weakness Repeat
  • 388647 2023-001
    Material Weakness Repeat
  • 388648 2023-001
    Material Weakness Repeat
  • 388649 2023-001
    Material Weakness Repeat
  • 388650 2023-001
    Material Weakness Repeat
  • 388651 2023-001
    Material Weakness Repeat
  • 388652 2023-001
    Material Weakness Repeat
  • 388653 2023-001
    Material Weakness Repeat
  • 388654 2023-001
    Material Weakness Repeat
  • 388655 2023-001
    Material Weakness Repeat
  • 388656 2023-001
    Material Weakness Repeat
  • 388657 2023-001
    Material Weakness Repeat
  • 388658 2023-001
    Material Weakness Repeat
  • 388659 2023-001
    Material Weakness Repeat
  • 388660 2023-001
    Material Weakness Repeat
  • 388661 2023-001
    Material Weakness Repeat
  • 388662 2023-001
    Material Weakness Repeat
  • 388663 2023-001
    Material Weakness Repeat
  • 388664 2023-001
    Material Weakness Repeat
  • 388665 2023-001
    Material Weakness Repeat
  • 388666 2023-001
    Material Weakness Repeat
  • 388667 2023-001
    Material Weakness Repeat
  • 388668 2023-001
    Material Weakness Repeat
  • 388669 2023-001
    Material Weakness Repeat
  • 388670 2023-001
    Material Weakness Repeat
  • 388671 2023-001
    Material Weakness Repeat
  • 388672 2023-001
    Material Weakness Repeat
  • 388673 2023-001
    Material Weakness Repeat
  • 388674 2023-001
    Material Weakness Repeat
  • 388675 2023-001
    Material Weakness Repeat
  • 388676 2023-001
    Material Weakness Repeat
  • 388677 2023-001
    Material Weakness Repeat
  • 388678 2023-001
    Material Weakness Repeat
  • 388679 2023-001
    Material Weakness Repeat
  • 388680 2023-001
    Material Weakness Repeat
  • 388681 2023-001
    Material Weakness Repeat
  • 388682 2023-001
    Material Weakness Repeat
  • 388683 2023-001
    Material Weakness Repeat
  • 388684 2023-001
    Material Weakness Repeat
  • 388685 2023-001
    Material Weakness Repeat
  • 388686 2023-001
    Material Weakness Repeat
  • 388687 2023-001
    Material Weakness Repeat
  • 388688 2023-001
    Material Weakness Repeat
  • 388689 2023-001
    Material Weakness Repeat
  • 388690 2023-001
    Material Weakness Repeat
  • 388691 2023-001
    Material Weakness Repeat
  • 388692 2023-001
    Material Weakness Repeat
  • 388693 2023-001
    Material Weakness Repeat
  • 388694 2023-001
    Material Weakness Repeat
  • 388695 2023-001
    Material Weakness Repeat
  • 388696 2023-001
    Material Weakness Repeat
  • 388697 2023-001
    Material Weakness Repeat
  • 388698 2023-001
    Material Weakness Repeat
  • 388699 2023-001
    Material Weakness Repeat
  • 388700 2023-001
    Material Weakness Repeat
  • 388701 2023-001
    Material Weakness Repeat
  • 388702 2023-001
    Material Weakness Repeat
  • 388703 2023-001
    Material Weakness Repeat
  • 388704 2023-001
    Material Weakness Repeat
  • 388705 2023-001
    Material Weakness Repeat
  • 388706 2023-001
    Material Weakness Repeat
  • 388707 2023-001
    Material Weakness Repeat
  • 388708 2023-001
    Material Weakness Repeat
  • 388709 2023-001
    Material Weakness Repeat
  • 388710 2023-001
    Material Weakness Repeat
  • 388711 2023-001
    Material Weakness Repeat
  • 388712 2023-001
    Material Weakness Repeat
  • 388713 2023-001
    Material Weakness Repeat
  • 388714 2023-001
    Material Weakness Repeat
  • 388715 2023-001
    Material Weakness Repeat
  • 388716 2023-001
    Material Weakness Repeat
  • 388717 2023-001
    Material Weakness Repeat
  • 388718 2023-001
    Material Weakness Repeat
  • 388719 2023-001
    Material Weakness Repeat
  • 388720 2023-001
    Material Weakness Repeat
  • 388721 2023-001
    Material Weakness Repeat
  • 388722 2023-001
    Material Weakness Repeat
  • 388723 2023-001
    Material Weakness Repeat
  • 388724 2023-001
    Material Weakness Repeat
  • 388725 2023-001
    Material Weakness Repeat
  • 388726 2023-001
    Material Weakness Repeat
  • 388727 2023-001
    Material Weakness Repeat
  • 388728 2023-001
    Material Weakness Repeat
  • 388729 2023-001
    Material Weakness Repeat
  • 388731 2023-001
    Material Weakness Repeat
  • 388732 2023-001
    Material Weakness Repeat
  • 388733 2023-001
    Material Weakness Repeat
  • 388734 2023-001
    Material Weakness Repeat
  • 388735 2023-001
    Material Weakness Repeat
  • 388736 2023-001
    Material Weakness Repeat
  • 388737 2023-001
    Material Weakness Repeat
  • 388738 2023-001
    Material Weakness Repeat
  • 388739 2023-001
    Material Weakness Repeat
  • 388740 2023-001
    Material Weakness Repeat
  • 388741 2023-001
    Material Weakness Repeat
  • 388742 2023-001
    Material Weakness Repeat
  • 388743 2023-001
    Material Weakness Repeat
  • 388744 2023-001
    Material Weakness Repeat
  • 388745 2023-001
    Material Weakness Repeat
  • 388746 2023-001
    Material Weakness Repeat
  • 388747 2023-001
    Material Weakness Repeat
  • 388748 2023-001
    Material Weakness Repeat
  • 388749 2023-001
    Material Weakness Repeat
  • 388750 2023-001
    Material Weakness Repeat
  • 388751 2023-001
    Material Weakness Repeat
  • 388752 2023-001
    Material Weakness Repeat
  • 388753 2023-001
    Material Weakness Repeat
  • 388754 2023-001
    Material Weakness Repeat
  • 388755 2023-001
    Material Weakness Repeat
  • 388756 2023-001
    Material Weakness Repeat
  • 388757 2023-001
    Material Weakness Repeat
  • 388758 2023-001
    Material Weakness Repeat
  • 388759 2023-001
    Material Weakness Repeat
  • 388760 2023-001
    Material Weakness Repeat
  • 388761 2023-001
    Material Weakness Repeat
  • 388762 2023-001
    Material Weakness Repeat
  • 388763 2023-001
    Material Weakness Repeat
  • 388764 2023-001
    Material Weakness Repeat
  • 388765 2023-001
    Material Weakness Repeat
  • 388766 2023-001
    Material Weakness Repeat
  • 388767 2023-001
    Material Weakness Repeat
  • 388768 2023-001
    Material Weakness Repeat
  • 388769 2023-001
    Material Weakness Repeat
  • 388770 2023-001
    Material Weakness Repeat
  • 388771 2023-001
    Material Weakness Repeat
  • 388772 2023-001
    Material Weakness Repeat
  • 388773 2023-001
    Material Weakness Repeat
  • 388774 2023-001
    Material Weakness Repeat
  • 388775 2023-001
    Material Weakness Repeat
  • 388776 2023-001
    Material Weakness Repeat
  • 388777 2023-001
    Material Weakness Repeat
  • 388778 2023-001
    Material Weakness Repeat
  • 388779 2023-001
    Material Weakness Repeat
  • 388780 2023-001
    Material Weakness Repeat
  • 388781 2023-001
    Material Weakness Repeat
  • 388782 2023-001
    Material Weakness Repeat
  • 388783 2023-001
    Material Weakness Repeat
  • 388784 2023-001
    Material Weakness Repeat
  • 388785 2023-001
    Material Weakness Repeat
  • 388786 2023-001
    Material Weakness Repeat
  • 388787 2023-001
    Material Weakness Repeat
  • 388788 2023-001
    Material Weakness Repeat
  • 388789 2023-001
    Material Weakness Repeat
  • 388790 2023-001
    Material Weakness Repeat
  • 388791 2023-001
    Material Weakness Repeat
  • 388792 2023-001
    Material Weakness Repeat
  • 388793 2023-001
    Material Weakness Repeat
  • 388794 2023-001
    Material Weakness Repeat
  • 388795 2023-001
    Material Weakness Repeat
  • 388796 2023-001
    Material Weakness Repeat
  • 388797 2023-001
    Material Weakness Repeat
  • 388798 2023-001
    Material Weakness Repeat
  • 388799 2023-001
    Material Weakness Repeat
  • 388800 2023-001
    Material Weakness Repeat
  • 388801 2023-001
    Material Weakness Repeat
  • 388802 2023-001
    Material Weakness Repeat
  • 388803 2023-001
    Material Weakness Repeat
  • 388804 2023-001
    Material Weakness Repeat
  • 388805 2023-001
    Material Weakness Repeat
  • 388806 2023-001
    Material Weakness Repeat
  • 388807 2023-001
    Material Weakness Repeat
  • 388808 2023-001
    Material Weakness Repeat
  • 388809 2023-001
    Material Weakness Repeat
  • 388810 2023-001
    Material Weakness Repeat
  • 388811 2023-001
    Material Weakness Repeat
  • 388812 2023-001
    Material Weakness Repeat
  • 388813 2023-001
    Material Weakness Repeat
  • 388814 2023-001
    Material Weakness Repeat
  • 388815 2023-001
    Material Weakness Repeat
  • 388816 2023-001
    Material Weakness Repeat
  • 388817 2023-001
    Material Weakness Repeat
  • 388818 2023-001
    Material Weakness Repeat
  • 388819 2023-001
    Material Weakness Repeat
  • 388820 2023-001
    Material Weakness Repeat
  • 388821 2023-001
    Material Weakness Repeat
  • 388822 2023-001
    Material Weakness Repeat
  • 388823 2023-001
    Material Weakness Repeat
  • 388824 2023-001
    Material Weakness Repeat
  • 388825 2023-001
    Material Weakness Repeat
  • 388826 2023-001
    Material Weakness Repeat
  • 388827 2023-001
    Material Weakness Repeat
  • 388828 2023-001
    Material Weakness Repeat
  • 388829 2023-001
    Material Weakness Repeat
  • 388830 2023-001
    Material Weakness Repeat
  • 388831 2023-001
    Material Weakness Repeat
  • 388832 2023-001
    Material Weakness Repeat
  • 388833 2023-001
    Material Weakness Repeat
  • 388834 2023-001
    Material Weakness Repeat
  • 388835 2023-001
    Material Weakness Repeat
  • 388836 2023-001
    Material Weakness Repeat
  • 388837 2023-001
    Material Weakness Repeat
  • 388838 2023-001
    Material Weakness Repeat
  • 388839 2023-001
    Material Weakness Repeat
  • 388840 2023-001
    Material Weakness Repeat
  • 388841 2023-001
    Material Weakness Repeat
  • 388842 2023-001
    Material Weakness Repeat
  • 388843 2023-001
    Material Weakness Repeat
  • 388844 2023-001
    Material Weakness Repeat
  • 388845 2023-001
    Material Weakness Repeat
  • 388846 2023-001
    Material Weakness Repeat
  • 388847 2023-001
    Material Weakness Repeat
  • 388848 2023-001
    Material Weakness Repeat
  • 388849 2023-001
    Material Weakness Repeat
  • 388850 2023-001
    Material Weakness Repeat
  • 388851 2023-001
    Material Weakness Repeat
  • 388852 2023-001
    Material Weakness Repeat
  • 388853 2023-001
    Material Weakness Repeat
  • 388854 2023-001
    Material Weakness Repeat
  • 388855 2023-001
    Material Weakness Repeat
  • 388856 2023-001
    Material Weakness Repeat
  • 388857 2023-001
    Material Weakness Repeat
  • 388858 2023-001
    Material Weakness Repeat
  • 388859 2023-001
    Material Weakness Repeat
  • 388860 2023-001
    Material Weakness Repeat
  • 388861 2023-001
    Material Weakness Repeat
  • 388862 2023-001
    Material Weakness Repeat
  • 388863 2023-001
    Material Weakness Repeat
  • 388864 2023-001
    Material Weakness Repeat
  • 388865 2023-001
    Material Weakness Repeat
  • 388866 2023-001
    Material Weakness Repeat
  • 388867 2023-001
    Material Weakness Repeat
  • 388868 2023-001
    Material Weakness Repeat
  • 388869 2023-001
    Material Weakness Repeat
  • 388870 2023-001
    Material Weakness Repeat
  • 388871 2023-001
    Material Weakness Repeat
  • 388872 2023-001
    Material Weakness Repeat
  • 388873 2023-001
    Material Weakness Repeat
  • 388874 2023-001
    Material Weakness Repeat
  • 388875 2023-001
    Material Weakness Repeat
  • 388876 2023-001
    Material Weakness Repeat
  • 388877 2023-001
    Material Weakness Repeat
  • 388878 2023-001
    Material Weakness Repeat
  • 388879 2023-001
    Material Weakness Repeat
  • 388880 2023-001
    Material Weakness Repeat
  • 388881 2023-001
    Material Weakness Repeat
  • 388882 2023-001
    Material Weakness Repeat
  • 388883 2023-001
    Material Weakness Repeat
  • 388884 2023-001
    Material Weakness Repeat
  • 388885 2023-001
    Material Weakness Repeat
  • 388886 2023-001
    Material Weakness Repeat
  • 388887 2023-001
    Material Weakness Repeat
  • 388888 2023-001
    Material Weakness Repeat
  • 388889 2023-001
    Material Weakness Repeat
  • 388890 2023-001
    Material Weakness Repeat
  • 388891 2023-001
    Material Weakness Repeat
  • 388892 2023-001
    Material Weakness Repeat
  • 388893 2023-001
    Material Weakness Repeat
  • 388894 2023-001
    Material Weakness Repeat
  • 388895 2023-001
    Material Weakness Repeat
  • 388896 2023-001
    Material Weakness Repeat
  • 388897 2023-001
    Material Weakness Repeat
  • 388898 2023-001
    Material Weakness Repeat
  • 388899 2023-001
    Material Weakness Repeat
  • 388900 2023-001
    Material Weakness Repeat
  • 388901 2023-001
    Material Weakness Repeat
  • 388902 2023-001
    Material Weakness Repeat
  • 388903 2023-001
    Material Weakness Repeat
  • 388904 2023-001
    Material Weakness Repeat
  • 388905 2023-001
    Material Weakness Repeat
  • 388906 2023-001
    Material Weakness Repeat
  • 388907 2023-001
    Material Weakness Repeat
  • 388908 2023-001
    Material Weakness Repeat
  • 388909 2023-001
    Material Weakness Repeat
  • 388910 2023-001
    Material Weakness Repeat
  • 388911 2023-001
    Material Weakness Repeat
  • 388912 2023-001
    Material Weakness Repeat
  • 388913 2023-001
    Material Weakness Repeat
  • 388914 2023-001
    Material Weakness Repeat
  • 388915 2023-001
    Material Weakness Repeat
  • 388916 2023-001
    Material Weakness Repeat
  • 388917 2023-001
    Material Weakness Repeat
  • 388918 2023-001
    Material Weakness Repeat
  • 388919 2023-001
    Material Weakness Repeat
  • 388920 2023-001
    Material Weakness Repeat
  • 388921 2023-001
    Material Weakness Repeat
  • 388922 2023-001
    Material Weakness Repeat
  • 388923 2023-001
    Material Weakness Repeat
  • 388924 2023-001
    Material Weakness Repeat
  • 388925 2023-001
    Material Weakness Repeat
  • 388926 2023-001
    Material Weakness Repeat
  • 388927 2023-001
    Material Weakness Repeat
  • 388928 2023-001
    Material Weakness Repeat
  • 388929 2023-001
    Material Weakness Repeat
  • 388930 2023-001
    Material Weakness Repeat
  • 388931 2023-001
    Material Weakness Repeat
  • 388932 2023-001
    Material Weakness Repeat
  • 388933 2023-001
    Material Weakness Repeat
  • 388934 2023-001
    Material Weakness Repeat
  • 388935 2023-001
    Material Weakness Repeat
  • 388936 2023-001
    Material Weakness Repeat
  • 388937 2023-001
    Material Weakness Repeat
  • 388938 2023-001
    Material Weakness Repeat
  • 388939 2023-001
    Material Weakness Repeat
  • 388940 2023-002
    Material Weakness Repeat
  • 388941 2023-002
    Material Weakness Repeat
  • 388942 2023-002
    Material Weakness Repeat
  • 388943 2023-002
    Material Weakness Repeat
  • 388944 2023-002
    Material Weakness Repeat
  • 388945 2023-002
    Material Weakness Repeat
  • 388946 2023-002
    Material Weakness Repeat
  • 388947 2023-002
    Material Weakness Repeat
  • 388948 2023-002
    Material Weakness Repeat
  • 388949 2023-002
    Material Weakness Repeat
  • 388950 2023-002
    Material Weakness Repeat
  • 388951 2023-002
    Material Weakness Repeat
  • 388952 2023-002
    Material Weakness Repeat
  • 388953 2023-002
    Material Weakness Repeat
  • 388954 2023-002
    Material Weakness Repeat
  • 388955 2023-002
    Material Weakness Repeat
  • 388956 2023-002
    Material Weakness Repeat
  • 388957 2023-002
    Material Weakness Repeat
  • 388958 2023-002
    Material Weakness Repeat
  • 388959 2023-002
    Material Weakness Repeat
  • 388960 2023-002
    Material Weakness Repeat
  • 388961 2023-002
    Material Weakness Repeat
  • 388962 2023-002
    Material Weakness Repeat
  • 388963 2023-002
    Material Weakness Repeat
  • 388964 2023-002
    Material Weakness Repeat
  • 388965 2023-002
    Material Weakness Repeat
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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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  • 389090 2023-002
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  • 389097 2023-002
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    Material Weakness Repeat
  • 389100 2023-002
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  • 389101 2023-002
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  • 389102 2023-002
    Material Weakness Repeat
  • 389103 2023-002
    Material Weakness Repeat
  • 389104 2023-002
    Material Weakness Repeat
  • 389105 2023-002
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  • 389106 2023-002
    Material Weakness Repeat
  • 389107 2023-002
    Material Weakness Repeat
  • 389108 2023-002
    Material Weakness Repeat
  • 389109 2023-002
    Material Weakness Repeat
  • 389110 2023-002
    Material Weakness Repeat
  • 389111 2023-002
    Material Weakness Repeat
  • 389112 2023-002
    Material Weakness Repeat
  • 389113 2023-002
    Material Weakness Repeat
  • 389114 2023-002
    Material Weakness Repeat
  • 389115 2023-002
    Material Weakness Repeat
  • 389116 2023-002
    Material Weakness Repeat
  • 389117 2023-002
    Material Weakness Repeat
  • 389118 2023-002
    Material Weakness Repeat
  • 389119 2023-002
    Material Weakness Repeat
  • 389120 2023-002
    Material Weakness Repeat
  • 389121 2023-002
    Material Weakness Repeat
  • 389122 2023-002
    Material Weakness Repeat
  • 389123 2023-002
    Material Weakness Repeat
  • 389124 2023-002
    Material Weakness Repeat
  • 389125 2023-002
    Material Weakness Repeat
  • 389126 2023-002
    Material Weakness Repeat
  • 389127 2023-002
    Material Weakness Repeat
  • 389128 2023-002
    Material Weakness Repeat
  • 389129 2023-002
    Material Weakness Repeat
  • 389130 2023-002
    Material Weakness Repeat
  • 389131 2023-002
    Material Weakness Repeat
  • 389132 2023-002
    Material Weakness Repeat
  • 389133 2023-002
    Material Weakness Repeat
  • 389134 2023-002
    Material Weakness Repeat
  • 389135 2023-002
    Material Weakness Repeat
  • 389136 2023-002
    Material Weakness Repeat
  • 389137 2023-002
    Material Weakness Repeat
  • 389138 2023-002
    Material Weakness Repeat
  • 389139 2023-002
    Material Weakness Repeat
  • 389140 2023-002
    Material Weakness Repeat
  • 389141 2023-002
    Material Weakness Repeat
  • 389142 2023-002
    Material Weakness Repeat
  • 389143 2023-002
    Material Weakness Repeat
  • 389144 2023-002
    Material Weakness Repeat
  • 389145 2023-002
    Material Weakness Repeat
  • 389146 2023-002
    Material Weakness Repeat
  • 389147 2023-002
    Material Weakness Repeat
  • 389148 2023-002
    Material Weakness Repeat
  • 389149 2023-002
    Material Weakness Repeat
  • 389150 2023-002
    Material Weakness Repeat
  • 389151 2023-002
    Material Weakness Repeat
  • 389152 2023-002
    Material Weakness Repeat
  • 389153 2023-002
    Material Weakness Repeat
  • 389154 2023-002
    Material Weakness Repeat
  • 389155 2023-002
    Material Weakness Repeat
  • 389156 2023-002
    Material Weakness Repeat
  • 389157 2023-002
    Material Weakness Repeat
  • 389158 2023-002
    Material Weakness Repeat
  • 389159 2023-002
    Material Weakness Repeat
  • 389160 2023-002
    Material Weakness Repeat
  • 389161 2023-002
    Material Weakness Repeat
  • 389162 2023-002
    Material Weakness Repeat
  • 389163 2023-002
    Material Weakness Repeat
  • 389164 2023-002
    Material Weakness Repeat
  • 389165 2023-002
    Material Weakness Repeat
  • 389166 2023-002
    Material Weakness Repeat
  • 389167 2023-002
    Material Weakness Repeat
  • 389168 2023-002
    Material Weakness Repeat
  • 389169 2023-002
    Material Weakness Repeat
  • 389170 2023-002
    Material Weakness Repeat
  • 389171 2023-002
    Material Weakness Repeat
  • 389172 2023-002
    Material Weakness Repeat
  • 389173 2023-002
    Material Weakness Repeat
  • 389174 2023-002
    Material Weakness Repeat
  • 389175 2023-002
    Material Weakness Repeat
  • 389176 2023-002
    Material Weakness Repeat
  • 389177 2023-002
    Material Weakness Repeat
  • 389178 2023-002
    Material Weakness Repeat
  • 389179 2023-002
    Material Weakness Repeat
  • 389180 2023-002
    Material Weakness Repeat
  • 389181 2023-002
    Material Weakness Repeat
  • 389182 2023-002
    Material Weakness Repeat
  • 389183 2023-002
    Material Weakness Repeat
  • 389184 2023-002
    Material Weakness Repeat
  • 389185 2023-002
    Material Weakness Repeat
  • 389186 2023-002
    Material Weakness Repeat
  • 389187 2023-002
    Material Weakness Repeat
  • 389188 2023-002
    Material Weakness Repeat
  • 389189 2023-002
    Material Weakness Repeat
  • 389190 2023-002
    Material Weakness Repeat
  • 389191 2023-002
    Material Weakness Repeat
  • 389192 2023-002
    Material Weakness Repeat
  • 389193 2023-002
    Material Weakness Repeat
  • 389194 2023-002
    Material Weakness Repeat
  • 389195 2023-002
    Material Weakness Repeat
  • 389196 2023-002
    Material Weakness Repeat
  • 389197 2023-002
    Material Weakness Repeat
  • 389198 2023-002
    Material Weakness Repeat
  • 389199 2023-002
    Material Weakness Repeat
  • 389200 2023-002
    Material Weakness Repeat
  • 389201 2023-002
    Material Weakness Repeat
  • 389202 2023-002
    Material Weakness Repeat
  • 389203 2023-002
    Material Weakness Repeat
  • 389204 2023-002
    Material Weakness Repeat
  • 389205 2023-002
    Material Weakness Repeat
  • 389206 2023-002
    Material Weakness Repeat
  • 389207 2023-002
    Material Weakness Repeat
  • 389208 2023-002
    Material Weakness Repeat
  • 389209 2023-002
    Material Weakness Repeat
  • 389210 2023-002
    Material Weakness Repeat
  • 389211 2023-002
    Material Weakness Repeat
  • 389212 2023-002
    Material Weakness Repeat
  • 389213 2023-002
    Material Weakness Repeat
  • 389214 2023-002
    Material Weakness Repeat
  • 389215 2023-002
    Material Weakness Repeat
  • 389216 2023-002
    Material Weakness Repeat
  • 389217 2023-002
    Material Weakness Repeat
  • 389218 2023-002
    Material Weakness Repeat
  • 389219 2023-002
    Material Weakness Repeat
  • 389220 2023-002
    Material Weakness Repeat
  • 389221 2023-002
    Material Weakness Repeat
  • 389222 2023-002
    Material Weakness Repeat
  • 389223 2023-002
    Material Weakness Repeat
  • 389224 2023-002
    Material Weakness Repeat
  • 389225 2023-002
    Material Weakness Repeat
  • 389226 2023-002
    Material Weakness Repeat
  • 389227 2023-002
    Material Weakness Repeat
  • 389228 2023-002
    Material Weakness Repeat
  • 389229 2023-002
    Material Weakness Repeat
  • 389230 2023-002
    Material Weakness Repeat
  • 389231 2023-002
    Material Weakness Repeat
  • 389232 2023-002
    Material Weakness Repeat
  • 389233 2023-002
    Material Weakness Repeat
  • 389234 2023-002
    Material Weakness Repeat
  • 389235 2023-002
    Material Weakness Repeat
  • 389236 2023-002
    Material Weakness Repeat
  • 389237 2023-002
    Material Weakness Repeat
  • 389238 2023-002
    Material Weakness Repeat
  • 389239 2023-002
    Material Weakness Repeat
  • 389240 2023-002
    Material Weakness Repeat
  • 389241 2023-002
    Material Weakness Repeat
  • 389242 2023-002
    Material Weakness Repeat
  • 389243 2023-002
    Material Weakness Repeat
  • 389244 2023-002
    Material Weakness Repeat
  • 389245 2023-002
    Material Weakness Repeat
  • 389246 2023-002
    Material Weakness Repeat
  • 389247 2023-002
    Material Weakness Repeat
  • 389248 2023-002
    Material Weakness Repeat
  • 389249 2023-002
    Material Weakness Repeat
  • 389250 2023-002
    Material Weakness Repeat
  • 389251 2023-002
    Material Weakness Repeat
  • 389252 2023-002
    Material Weakness Repeat
  • 389253 2023-002
    Material Weakness Repeat
  • 389254 2023-002
    Material Weakness Repeat
  • 389255 2023-002
    Material Weakness Repeat
  • 389256 2023-002
    Material Weakness Repeat
  • 389257 2023-002
    Material Weakness Repeat
  • 389258 2023-002
    Material Weakness Repeat
  • 389259 2023-002
    Material Weakness Repeat
  • 389260 2023-002
    Material Weakness Repeat
  • 389261 2023-002
    Material Weakness Repeat
  • 389262 2023-002
    Material Weakness Repeat
  • 389263 2023-002
    Material Weakness Repeat
  • 389264 2023-002
    Material Weakness Repeat
  • 389265 2023-002
    Material Weakness Repeat
  • 389266 2023-002
    Material Weakness Repeat
  • 389267 2023-002
    Material Weakness Repeat
  • 389268 2023-002
    Material Weakness Repeat
  • 389269 2023-002
    Material Weakness Repeat
  • 389270 2023-002
    Material Weakness Repeat
  • 389271 2023-002
    Material Weakness Repeat
  • 389272 2023-002
    Material Weakness Repeat
  • 389273 2023-002
    Material Weakness Repeat
  • 389274 2023-002
    Material Weakness Repeat
  • 389275 2023-002
    Material Weakness Repeat
  • 389276 2023-002
    Material Weakness Repeat
  • 389277 2023-002
    Material Weakness Repeat
  • 389278 2023-002
    Material Weakness Repeat
  • 389279 2023-003
    Material Weakness Repeat
  • 389280 2023-003
    Material Weakness Repeat
  • 965043 2023-001
    Material Weakness Repeat
  • 965044 2023-001
    Material Weakness Repeat
  • 965045 2023-001
    Material Weakness Repeat
  • 965046 2023-001
    Material Weakness Repeat
  • 965047 2023-001
    Material Weakness Repeat
  • 965048 2023-001
    Material Weakness Repeat
  • 965049 2023-001
    Material Weakness Repeat
  • 965050 2023-001
    Material Weakness Repeat
  • 965051 2023-001
    Material Weakness Repeat
  • 965052 2023-001
    Material Weakness Repeat
  • 965053 2023-001
    Material Weakness Repeat
  • 965054 2023-001
    Material Weakness Repeat
  • 965055 2023-001
    Material Weakness Repeat
  • 965056 2023-001
    Material Weakness Repeat
  • 965057 2023-001
    Material Weakness Repeat
  • 965058 2023-001
    Material Weakness Repeat
  • 965059 2023-001
    Material Weakness Repeat
  • 965060 2023-001
    Material Weakness Repeat
  • 965061 2023-001
    Material Weakness Repeat
  • 965062 2023-001
    Material Weakness Repeat
  • 965063 2023-001
    Material Weakness Repeat
  • 965064 2023-001
    Material Weakness Repeat
  • 965065 2023-001
    Material Weakness Repeat
  • 965066 2023-001
    Material Weakness Repeat
  • 965067 2023-001
    Material Weakness Repeat
  • 965068 2023-001
    Material Weakness Repeat
  • 965069 2023-001
    Material Weakness Repeat
  • 965070 2023-001
    Material Weakness Repeat
  • 965071 2023-001
    Material Weakness Repeat
  • 965072 2023-001
    Material Weakness Repeat
  • 965073 2023-001
    Material Weakness Repeat
  • 965074 2023-001
    Material Weakness Repeat
  • 965075 2023-001
    Material Weakness Repeat
  • 965076 2023-001
    Material Weakness Repeat
  • 965077 2023-001
    Material Weakness Repeat
  • 965078 2023-001
    Material Weakness Repeat
  • 965079 2023-001
    Material Weakness Repeat
  • 965080 2023-001
    Material Weakness Repeat
  • 965081 2023-001
    Material Weakness Repeat
  • 965082 2023-001
    Material Weakness Repeat
  • 965083 2023-001
    Material Weakness Repeat
  • 965084 2023-001
    Material Weakness Repeat
  • 965085 2023-001
    Material Weakness Repeat
  • 965086 2023-001
    Material Weakness Repeat
  • 965087 2023-001
    Material Weakness Repeat
  • 965088 2023-001
    Material Weakness Repeat
  • 965089 2023-001
    Material Weakness Repeat
  • 965090 2023-001
    Material Weakness Repeat
  • 965091 2023-001
    Material Weakness Repeat
  • 965092 2023-001
    Material Weakness Repeat
  • 965093 2023-001
    Material Weakness Repeat
  • 965094 2023-001
    Material Weakness Repeat
  • 965095 2023-001
    Material Weakness Repeat
  • 965096 2023-001
    Material Weakness Repeat
  • 965097 2023-001
    Material Weakness Repeat
  • 965098 2023-001
    Material Weakness Repeat
  • 965099 2023-001
    Material Weakness Repeat
  • 965100 2023-001
    Material Weakness Repeat
  • 965101 2023-001
    Material Weakness Repeat
  • 965102 2023-001
    Material Weakness Repeat
  • 965103 2023-001
    Material Weakness Repeat
  • 965104 2023-001
    Material Weakness Repeat
  • 965105 2023-001
    Material Weakness Repeat
  • 965106 2023-001
    Material Weakness Repeat
  • 965107 2023-001
    Material Weakness Repeat
  • 965108 2023-001
    Material Weakness Repeat
  • 965109 2023-001
    Material Weakness Repeat
  • 965110 2023-001
    Material Weakness Repeat
  • 965111 2023-001
    Material Weakness Repeat
  • 965112 2023-001
    Material Weakness Repeat
  • 965113 2023-001
    Material Weakness Repeat
  • 965114 2023-001
    Material Weakness Repeat
  • 965115 2023-001
    Material Weakness Repeat
  • 965116 2023-001
    Material Weakness Repeat
  • 965117 2023-001
    Material Weakness Repeat
  • 965118 2023-001
    Material Weakness Repeat
  • 965119 2023-001
    Material Weakness Repeat
  • 965120 2023-001
    Material Weakness Repeat
  • 965121 2023-001
    Material Weakness Repeat
  • 965122 2023-001
    Material Weakness Repeat
  • 965123 2023-001
    Material Weakness Repeat
  • 965124 2023-001
    Material Weakness Repeat
  • 965125 2023-001
    Material Weakness Repeat
  • 965126 2023-001
    Material Weakness Repeat
  • 965127 2023-001
    Material Weakness Repeat
  • 965128 2023-001
    Material Weakness Repeat
  • 965129 2023-001
    Material Weakness Repeat
  • 965130 2023-001
    Material Weakness Repeat
  • 965131 2023-001
    Material Weakness Repeat
  • 965132 2023-001
    Material Weakness Repeat
  • 965133 2023-001
    Material Weakness Repeat
  • 965134 2023-001
    Material Weakness Repeat
  • 965135 2023-001
    Material Weakness Repeat
  • 965136 2023-001
    Material Weakness Repeat
  • 965137 2023-001
    Material Weakness Repeat
  • 965138 2023-001
    Material Weakness Repeat
  • 965139 2023-001
    Material Weakness Repeat
  • 965140 2023-001
    Material Weakness Repeat
  • 965141 2023-001
    Material Weakness Repeat
  • 965142 2023-001
    Material Weakness Repeat
  • 965143 2023-001
    Material Weakness Repeat
  • 965144 2023-001
    Material Weakness Repeat
  • 965145 2023-001
    Material Weakness Repeat
  • 965146 2023-001
    Material Weakness Repeat
  • 965147 2023-001
    Material Weakness Repeat
  • 965148 2023-001
    Material Weakness Repeat
  • 965149 2023-001
    Material Weakness Repeat
  • 965150 2023-001
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  • 965151 2023-001
    Material Weakness Repeat
  • 965152 2023-001
    Material Weakness Repeat
  • 965153 2023-001
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  • 965154 2023-001
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  • 965155 2023-001
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  • 965156 2023-001
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  • 965157 2023-001
    Material Weakness Repeat
  • 965158 2023-001
    Material Weakness Repeat
  • 965159 2023-001
    Material Weakness Repeat
  • 965160 2023-001
    Material Weakness Repeat
  • 965161 2023-001
    Material Weakness Repeat
  • 965162 2023-001
    Material Weakness Repeat
  • 965163 2023-001
    Material Weakness Repeat
  • 965164 2023-001
    Material Weakness Repeat
  • 965165 2023-001
    Material Weakness Repeat
  • 965166 2023-001
    Material Weakness Repeat
  • 965167 2023-001
    Material Weakness Repeat
  • 965168 2023-001
    Material Weakness Repeat
  • 965169 2023-001
    Material Weakness Repeat
  • 965170 2023-001
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  • 965171 2023-001
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  • 965172 2023-001
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  • 965173 2023-001
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  • 965174 2023-001
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  • 965175 2023-001
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  • 965176 2023-001
    Material Weakness Repeat
  • 965177 2023-001
    Material Weakness Repeat
  • 965178 2023-001
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  • 965179 2023-001
    Material Weakness Repeat
  • 965180 2023-001
    Material Weakness Repeat
  • 965181 2023-001
    Material Weakness Repeat
  • 965182 2023-001
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  • 965183 2023-001
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  • 965184 2023-001
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  • 965185 2023-001
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  • 965186 2023-001
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  • 965187 2023-001
    Material Weakness Repeat
  • 965188 2023-001
    Material Weakness Repeat
  • 965189 2023-001
    Material Weakness Repeat
  • 965190 2023-001
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  • 965191 2023-001
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  • 965192 2023-001
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  • 965193 2023-001
    Material Weakness Repeat
  • 965194 2023-001
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  • 965370 2023-001
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  • 965373 2023-001
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  • 965375 2023-001
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  • 965376 2023-001
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  • 965379 2023-001
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  • 965380 2023-001
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  • 965381 2023-001
    Material Weakness Repeat
  • 965382 2023-002
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  • 965386 2023-002
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  • 965387 2023-002
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  • 965388 2023-002
    Material Weakness Repeat
  • 965389 2023-002
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  • 965390 2023-002
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    Material Weakness Repeat
  • 965392 2023-002
    Material Weakness Repeat
  • 965393 2023-002
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  • 965394 2023-002
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  • 965395 2023-002
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  • 965398 2023-002
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  • 965399 2023-002
    Material Weakness Repeat
  • 965400 2023-002
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  • 965401 2023-002
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  • 965410 2023-002
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    Material Weakness Repeat
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  • 965415 2023-002
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  • 965417 2023-002
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  • 965418 2023-002
    Material Weakness Repeat
  • 965419 2023-002
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  • 965420 2023-002
    Material Weakness Repeat
  • 965421 2023-002
    Material Weakness Repeat
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    Material Weakness Repeat
  • 965423 2023-002
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    Material Weakness Repeat
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    Material Weakness Repeat
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    Material Weakness Repeat
  • 965427 2023-002
    Material Weakness Repeat
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  • 965430 2023-002
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    Material Weakness Repeat
  • 965449 2023-002
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  • 965450 2023-002
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  • 965460 2023-002
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  • 965495 2023-002
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  • 965500 2023-002
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  • 965501 2023-002
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  • 965505 2023-002
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  • 965507 2023-002
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  • 965509 2023-002
    Material Weakness Repeat
  • 965510 2023-002
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  • 965511 2023-002
    Material Weakness Repeat
  • 965512 2023-002
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  • 965513 2023-002
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  • 965514 2023-002
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  • 965515 2023-002
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  • 965516 2023-002
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  • 965517 2023-002
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  • 965518 2023-002
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  • 965519 2023-002
    Material Weakness Repeat
  • 965520 2023-002
    Material Weakness Repeat
  • 965521 2023-002
    Material Weakness Repeat
  • 965522 2023-002
    Material Weakness Repeat
  • 965523 2023-002
    Material Weakness Repeat
  • 965524 2023-002
    Material Weakness Repeat
  • 965525 2023-002
    Material Weakness Repeat
  • 965526 2023-002
    Material Weakness Repeat
  • 965527 2023-002
    Material Weakness Repeat
  • 965528 2023-002
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  • 965529 2023-002
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  • 965530 2023-002
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  • 965531 2023-002
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  • 965532 2023-002
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  • 965533 2023-002
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  • 965534 2023-002
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  • 965535 2023-002
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  • 965537 2023-002
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  • 965538 2023-002
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  • 965539 2023-002
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  • 965540 2023-002
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  • 965541 2023-002
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  • 965543 2023-002
    Material Weakness Repeat
  • 965544 2023-002
    Material Weakness Repeat
  • 965545 2023-002
    Material Weakness Repeat
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  • 965547 2023-002
    Material Weakness Repeat
  • 965548 2023-002
    Material Weakness Repeat
  • 965549 2023-002
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  • 965550 2023-002
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  • 965551 2023-002
    Material Weakness Repeat
  • 965552 2023-002
    Material Weakness Repeat
  • 965553 2023-002
    Material Weakness Repeat
  • 965554 2023-002
    Material Weakness Repeat
  • 965555 2023-002
    Material Weakness Repeat
  • 965556 2023-002
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  • 965557 2023-002
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  • 965558 2023-002
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    Material Weakness Repeat
  • 965560 2023-002
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  • 965561 2023-002
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  • 965567 2023-002
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  • 965568 2023-002
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  • 965571 2023-002
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  • 965575 2023-002
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  • 965581 2023-002
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  • 965586 2023-002
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  • 965587 2023-002
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  • 965588 2023-002
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  • 965591 2023-002
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  • 965600 2023-002
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  • 965601 2023-002
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  • 965610 2023-002
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  • 965614 2023-002
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  • 965615 2023-002
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  • 965620 2023-002
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  • 965621 2023-002
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  • 965623 2023-002
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  • 965625 2023-002
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  • 965627 2023-002
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  • 965630 2023-002
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  • 965635 2023-002
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  • 965641 2023-002
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  • 965645 2023-002
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  • 965646 2023-002
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  • 965647 2023-002
    Material Weakness Repeat
  • 965648 2023-002
    Material Weakness Repeat
  • 965649 2023-002
    Material Weakness Repeat
  • 965650 2023-002
    Material Weakness Repeat
  • 965651 2023-002
    Material Weakness Repeat
  • 965652 2023-002
    Material Weakness Repeat
  • 965653 2023-002
    Material Weakness Repeat
  • 965654 2023-002
    Material Weakness Repeat
  • 965655 2023-002
    Material Weakness Repeat
  • 965656 2023-002
    Material Weakness Repeat
  • 965657 2023-002
    Material Weakness Repeat
  • 965658 2023-002
    Material Weakness Repeat
  • 965659 2023-002
    Material Weakness Repeat
  • 965660 2023-002
    Material Weakness Repeat
  • 965661 2023-002
    Material Weakness Repeat
  • 965662 2023-002
    Material Weakness Repeat
  • 965663 2023-002
    Material Weakness Repeat
  • 965664 2023-002
    Material Weakness Repeat
  • 965665 2023-002
    Material Weakness Repeat
  • 965666 2023-002
    Material Weakness Repeat
  • 965667 2023-002
    Material Weakness Repeat
  • 965668 2023-002
    Material Weakness Repeat
  • 965669 2023-002
    Material Weakness Repeat
  • 965670 2023-002
    Material Weakness Repeat
  • 965671 2023-002
    Material Weakness Repeat
  • 965672 2023-002
    Material Weakness Repeat
  • 965673 2023-002
    Material Weakness Repeat
  • 965674 2023-002
    Material Weakness Repeat
  • 965675 2023-002
    Material Weakness Repeat
  • 965676 2023-002
    Material Weakness Repeat
  • 965677 2023-002
    Material Weakness Repeat
  • 965678 2023-002
    Material Weakness Repeat
  • 965679 2023-002
    Material Weakness Repeat
  • 965680 2023-002
    Material Weakness Repeat
  • 965681 2023-002
    Material Weakness Repeat
  • 965682 2023-002
    Material Weakness Repeat
  • 965683 2023-002
    Material Weakness Repeat
  • 965684 2023-002
    Material Weakness Repeat
  • 965685 2023-002
    Material Weakness Repeat
  • 965686 2023-002
    Material Weakness Repeat
  • 965687 2023-002
    Material Weakness Repeat
  • 965688 2023-002
    Material Weakness Repeat
  • 965689 2023-002
    Material Weakness Repeat
  • 965690 2023-002
    Material Weakness Repeat
  • 965691 2023-002
    Material Weakness Repeat
  • 965692 2023-002
    Material Weakness Repeat
  • 965693 2023-002
    Material Weakness Repeat
  • 965694 2023-002
    Material Weakness Repeat
  • 965695 2023-002
    Material Weakness Repeat
  • 965696 2023-002
    Material Weakness Repeat
  • 965697 2023-002
    Material Weakness Repeat
  • 965698 2023-002
    Material Weakness Repeat
  • 965699 2023-002
    Material Weakness Repeat
  • 965700 2023-002
    Material Weakness Repeat
  • 965701 2023-002
    Material Weakness Repeat
  • 965702 2023-002
    Material Weakness Repeat
  • 965703 2023-002
    Material Weakness Repeat
  • 965704 2023-002
    Material Weakness Repeat
  • 965705 2023-002
    Material Weakness Repeat
  • 965706 2023-002
    Material Weakness Repeat
  • 965707 2023-002
    Material Weakness Repeat
  • 965708 2023-002
    Material Weakness Repeat
  • 965709 2023-002
    Material Weakness Repeat
  • 965710 2023-002
    Material Weakness Repeat
  • 965711 2023-002
    Material Weakness Repeat
  • 965712 2023-002
    Material Weakness Repeat
  • 965713 2023-002
    Material Weakness Repeat
  • 965714 2023-002
    Material Weakness Repeat
  • 965715 2023-002
    Material Weakness Repeat
  • 965716 2023-002
    Material Weakness Repeat
  • 965717 2023-002
    Material Weakness Repeat
  • 965718 2023-002
    Material Weakness Repeat
  • 965719 2023-002
    Material Weakness Repeat
  • 965720 2023-002
    Material Weakness Repeat
  • 965721 2023-003
    Material Weakness Repeat
  • 965722 2023-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.063 Federal Pell Grant Program $8.72M
84.038 Federal Perkins Loan Program $6.05M
84.268 Federal Direct Student Loans $3.09M
84.007 Federal Supplemental Educational Opportunity Grants $2.25M
93.342 Health Professions Student Loans, Including Primary Care Loans/loans for Disadvantaged Students $1.04M
93.969 Pphf Geriatric Education Centers $996,124
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $963,727
93.364 Nursing Student Loans $926,545
84.033 Federal Work-Study Program $743,662
93.178 Nursing Workforce Diversity $719,532
93.RD Department of Health and Human Services Unknown $671,700
93.498 Provider Relief Fund $558,561
93.732 Mental and Behavioral Health Education and Training Grants $469,456
93.396 Cancer Biology Research $420,862
93.264 Nurse Faculty Loan Program (nflp) $416,570
93.914 Hiv Emergency Relief Project Grants $411,385
93.493 Congressional Directives $396,616
84.044A Trio_talent Search $266,023
93.351 Research Infrastructure Programs $249,528
47.084 Technology, Innovation and Partnerships $244,317
81.049 Office of Science Financial Assistance Program $243,562
93.394 Cancer Detection and Diagnosis Research $233,191
84.047 Trio_upward Bound $208,248
93.279 Drug Abuse and Addiction Research Programs $162,308
84.217 Trio_mcnair Post-Baccalaureate Achievement $158,036
93.011 National Organizations of State and Local Officials $149,792
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $143,057
43.009 Cross Agency Support $126,579
17.502 Occupational Safety and Health_susan Harwood Training Grants $117,401
84.RD Department of Education Unknown $111,390
14.U14 Department of Housing and Urban Development Unknown $100,470
12.114 Collaborative Research and Development $100,232
93.134 Grants to Increase Organ Donations $99,958
19.017 Environmental and Scientific Partnerships and Programs $99,422
12.300 Basic and Applied Scientific Research $93,886
12.800 Air Force Defense Research Sciences Program $90,723
93.516 Affordable Care Act (aca) Public Health Training Centers Program $89,224
16.560 National Institute of Justice Research, Evaluation, and Development Project Grants $77,203
47.050 Geosciences $72,989
93.867 Vision Research $70,921
95.006 Model State Drug Laws Initiative $69,941
93.191 Graduate Psychology Education Program and Patient Navigator and Chronic Disease Prevention Program $67,794
21.016 Equitable Sharing $65,043
93.837 Cardiovascular Diseases Research $64,435
10.310 Agriculture and Food Research Initiative (afri) $62,646
20.205 Highway Planning and Construction $62,015
12.910 Research and Technology Development $61,955
93.310 Trans-Nih Research Support $61,511
93.173 Research Related to Deafness and Communication Disorders $60,180
64.RD Department of Veterans Affairs Unknown $58,764
12.630 Basic, Applied, and Advanced Research in Science and Engineering $57,406
93.838 Lung Diseases Research $51,664
93.107 Area Health Education Centers Point of Service Maintenance and Enhancement Awards $47,965
19.345 International Programs to Support Democracy, Human Rights and Labor $47,707
11.U11 Department of Commerce Unknown $47,004
93.945 Assistance Programs for Chronic Disease Prevention and Control $41,579
93.121 Oral Diseases and Disorders Research $40,341
47.070 Computer and Information Science and Engineering $40,219
81.135 Advanced Research Projects Agency - Energy $38,110
93.840 Translation and Implementation Science Research for Heart, Lung, Blood Diseases, and Sleep Disorders $35,720
15.805 Assistance to State Water Resources Research Institutes $34,452
45.163 Promotion of the Humanities_professional Development $33,963
93.859 Biomedical Research and Research Training $33,574
93.077 Family Smoking Prevention and Tobacco Control Act Regulatory Research $33,070
45.160 Promotion of the Humanities_fellowships and Stipends $31,513
93.393 Cancer Cause and Prevention Research $30,762
93.846 Arthritis, Musculoskeletal and Skin Diseases Research $30,617
93.110 Maternal and Child Health Federal Consolidated Programs $29,967
93.398 Cancer Research Manpower $28,438
45.169 Promotion of the Humanities_office of Digital Humanities $26,380
93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement $25,996
43.001 Science $25,153
93.855 Allergy, Immunology and Transplantation Research $21,387
93.839 Blood Diseases and Resources Research $21,287
93.866 Aging Research $21,241
93.865 Child Health and Human Development Extramural Research $17,902
12.420 Military Medical Research and Development $15,626
47.076 Education and Human Resources $14,537
47.041 Engineering $12,854
15.815 National Land Remote Sensing_education Outreach and Research $11,164
10.001 Agricultural Research_basic and Applied Research $10,759
93.788 Opioid Str $10,269
93.080 Blood Disorder Program: Prevention, Surveillance, and Research $9,390
84.425D Education Stabilization Fund $9,054
93.928 Special Projects of National Significance $9,006
93.758 Preventive Health and Health Services Block Grant Funded Solely with Prevention and Public Health Funds (pphf) $8,562
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $7,504
16.602 Corrections_research and Evaluation and Policy Formulation $6,688
47.049 Mathematical and Physical Sciences $5,677
43.RD National Aeronautics and Space Administration Unknown $5,486
43.008 Education $4,715
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $2,661
84.425E Education Stabilization Fund $2,240
10.215 Sustainable Agriculture Research and Education $2,200
45.162 Promotion of the Humanities_teaching and Learning Resources and Curriculum Development $2,018
93.242 Mental Health Research Grants $1,842
84.334 Gaining Early Awareness and Readiness for Undergraduate Programs $1,646
93.988 Cooperative Agreements for State-Based Diabetes Control Programs and Evaluation of Surveillance Systems $1,391
93.361 Nursing Research $1,285
47.075 Social, Behavioral, and Economic Sciences $638
12.RD Department of Defense Unknown $354
15.807 Earthquake Hazards Research Grants $95
47.074 Biological Sciences $49
66.815 Environmental Workforce Development and Job Training Cooperative Agreements $-24
93.153 Coordinated Services and Access to Research for Women, Infants, Children, and Youth $-199
93.395 Cancer Treatment Research $-587
11.467 Meteorologic and Hydrologic Modernization Development $-604
93.113 Environmental Health $-1,298
93.350 National Center for Advancing Translational Sciences $-2,984
93.853 Extramural Research Programs in the Neurosciences and Neurological Disorders $-6,307
93.918 Grants to Provide Outpatient Early Intervention Services with Respect to Hiv Disease $-6,311
15.808 U.s. Geological Survey_ Research and Data Collection $-9,047
21.019 Coronavirus Relief Fund $-9,431
84.042 Trio_student Support Services $-15,964
93.884 Grants for Primary Care Training and Enhancement $-17,275
93.994 Maternal and Child Health Services Block Grant to the States $-22,484
93.847 Diabetes, Digestive, and Kidney Diseases Extramural Research $-56,761