FAC Explorer

Finding 409882 (2022-002)

Significant Deficiency
Requirement
F
Questioned Costs
-
Year
2022
Accepted
2023-03-29
Audit: 311956
Organization: University of Delaware (DE)
Auditor: Kpmg LLP

AI Summary

  • Core Issue: The University failed to conduct physical inventory counts for 10 out of 15 sampled departments, and one item was not properly tagged for identification.
  • Impacted Requirements: Compliance with 2 CFR sections 200.313(c) through (e) regarding property records, physical inventory, and control systems was not met.
  • Recommended Follow-up: Enhance internal controls for property records and ensure timely completion of physical inventories; implement accountability measures for leadership.

Finding Text

Finding 2022-002: EquipmentFederal ProgramResearch and Development Cluster (R&D) (AL No.: Various)Federal AgenciesAgencies included within the R&D clusterFederal Award YearJuly 1, 2021 through June 30, 2022Criteria or RequirementNon-federal entities other than states must follow 2 CFR sections 200.313(c) through (e) which require that: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 (including the federal award identification number), who holds title, the acquisition date, 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 sales price of the property (2 CFR section 200.313(d)(1)).2. A physical inventory of the property must be taken and the results reconciled with the property records at least once every two years (2 CFR section 200.313(d)(2)).4. A control system must be developed to ensure adequate safeguards to prevent loss, damage, or theft of the property. Any loss, damage, or theft must be investigated (2 CFR section 200.313(d)(3)). 5. Adequate maintenance procedures must be developed to keep the property in good condition (2 CFR section 200.313(d)(4))Per 2 CFR Section 200.303, the non-Federal entity must 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.Condition Found, Including PerspectiveThe University did not complete its physical inventory counts for 10 departments out of the 15 sampled University departments. The University has a total of 70 departments monitoring federal equipment. In addition, for one item in our sample of 40 physical inspections, we noted the property was not appropriately tagged for identification.Possible Cause and EffectThe control that equipment purchased on federal grants is counted, and reconciled to property records, within a two-year period was not operating effectively. Further, the control regarding tagging and identifying equipment to the University?s property records was not operating effectively.Questioned CostsNone identified.Statistical ValidityThe sample was not intended to be, and was not, a statistically valid sample.Repeat Finding in the Prior YearNo.RecommendationWe recommend the University enhance its internal control over compliance around establishing property records of newly acquired federally funded equipment in accordance with applicable Federal regulations, and completing the necessary physical inventories and reconciliations.Views of Responsible OfficialsThe University agrees with the finding and will strengthen processes including unit and senior leadership accountability around the tagging and surveying of federally funded equipment. The University will implement management and escalation procedures with executive leadership to ensure that accountability for all completed surveys resides with the senior leader. The entire process is being evaluated and controls will be enhanced where needed and training will be expanded to include the importance of timely compliance.

Corrective Action Plan

Corrective Action PlanYear Ended June 30, 2022Finding 2022-002: EquipmentCondition Found:The University did not complete its physical inventory counts for 10 departments out of the 15 sampled University departments. The University has a total of 70 departments monitoring federal equipment. In addition, for one item in our sample of 40 physical inspections, we noted the property was not appropriately tagged for identification.Recommendation:The auditors recommend the University enhance its internal control over compliance around establishing property records of newly acquired federally funded equipment in accordance with applicable Federal regulations and completing the necessary physical inventories and reconciliations.University of Delaware Corrective Action Plan:The University agrees with the finding and will strengthen processes including unit and senior leadership accountability around the tagging and surveying of federally funded equipment. The University will implement management and escalation procedures with executive leadership to ensure that accountability for all completed surveys resides with the senior leader. The entire process is being evaluated and controls will be enhanced where needed and training will be expanded to include the importance of timely compliance.Anticipated Completion Date:June 2023Contact Person:Lisa Marra Kelly, Controller, Controller?s Office

Categories

Equipment & Real Property Management

Other Findings in this Audit

  • 409883 2022-002
    Significant Deficiency
  • 409884 2022-002
    Significant Deficiency
  • 409885 2022-002
    Significant Deficiency
  • 409886 2022-002
    Significant Deficiency
  • 409887 2022-003
    Significant Deficiency
  • 409888 2022-003
    Significant Deficiency
  • 409889 2022-002
    Significant Deficiency
  • 409890 2022-002
    Significant Deficiency
  • 409891 2022-002
    Significant Deficiency
  • 409892 2022-002
    Significant Deficiency
  • 409893 2022-002
    Significant Deficiency
  • 409894 2022-002
    Significant Deficiency
  • 409895 2022-002
    Significant Deficiency
  • 409896 2022-002
    Significant Deficiency
  • 409897 2022-002
    Significant Deficiency
  • 409898 2022-002
    Significant Deficiency
  • 409899 2022-002
    Significant Deficiency
  • 409900 2022-002
    Significant Deficiency
  • 409901 2022-002
    Significant Deficiency
  • 409902 2022-002
    Significant Deficiency
  • 409903 2022-002
    Significant Deficiency
  • 409904 2022-002
    Significant Deficiency
  • 409905 2022-002
    Significant Deficiency
  • 409906 2022-002
    Significant Deficiency
  • 409907 2022-002
    Significant Deficiency
  • 409908 2022-002
    Significant Deficiency
  • 409909 2022-002
    Significant Deficiency
  • 409910 2022-002
    Significant Deficiency
  • 409911 2022-002
    Significant Deficiency
  • 409912 2022-002
    Significant Deficiency
  • 409913 2022-002
    Significant Deficiency
  • 409914 2022-002
    Significant Deficiency
  • 409915 2022-002
    Significant Deficiency
  • 409916 2022-002
    Significant Deficiency
  • 409917 2022-002
    Significant Deficiency
  • 409918 2022-002
    Significant Deficiency
  • 409919 2022-002
    Significant Deficiency
  • 409920 2022-002
    Significant Deficiency
  • 409921 2022-002
    Significant Deficiency
  • 409922 2022-002
    Significant Deficiency
  • 409923 2022-002
    Significant Deficiency
  • 409924 2022-002
    Significant Deficiency
  • 409925 2022-002
    Significant Deficiency
  • 409926 2022-002
    Significant Deficiency
  • 409927 2022-002
    Significant Deficiency
  • 409928 2022-002
    Significant Deficiency
  • 409929 2022-002
    Significant Deficiency
  • 409930 2022-002
    Significant Deficiency
  • 409931 2022-002
    Significant Deficiency
  • 409932 2022-002
    Significant Deficiency
  • 409933 2022-002
    Significant Deficiency
  • 409934 2022-002
    Significant Deficiency
  • 409935 2022-002
    Significant Deficiency
  • 409936 2022-002
    Significant Deficiency
  • 409937 2022-002
    Significant Deficiency
  • 409938 2022-002
    Significant Deficiency
  • 409939 2022-002
    Significant Deficiency
  • 409940 2022-002
    Significant Deficiency
  • 409941 2022-002
    Significant Deficiency
  • 409942 2022-002
    Significant Deficiency
  • 409943 2022-002
    Significant Deficiency
  • 409944 2022-002
    Significant Deficiency
  • 409945 2022-002
    Significant Deficiency
  • 409946 2022-002
    Significant Deficiency
  • 409947 2022-002
    Significant Deficiency
  • 409948 2022-002
    Significant Deficiency
  • 409949 2022-002
    Significant Deficiency
  • 409950 2022-002
    Significant Deficiency
  • 409951 2022-002
    Significant Deficiency
  • 409952 2022-002
    Significant Deficiency
  • 409953 2022-002
    Significant Deficiency
  • 409954 2022-002
    Significant Deficiency
  • 409955 2022-002
    Significant Deficiency
  • 409956 2022-002
    Significant Deficiency
  • 409957 2022-002
    Significant Deficiency
  • 409958 2022-002
    Significant Deficiency
  • 409959 2022-002
    Significant Deficiency
  • 409960 2022-002
    Significant Deficiency
  • 409961 2022-002
    Significant Deficiency
  • 409962 2022-002
    Significant Deficiency
  • 409963 2022-002
    Significant Deficiency
  • 409964 2022-002
    Significant Deficiency
  • 409965 2022-002
    Significant Deficiency
  • 409966 2022-002
    Significant Deficiency
  • 409967 2022-002
    Significant Deficiency
  • 409968 2022-002
    Significant Deficiency
  • 409969 2022-002
    Significant Deficiency
  • 409970 2022-002
    Significant Deficiency
  • 409971 2022-002
    Significant Deficiency
  • 409972 2022-002
    Significant Deficiency
  • 409973 2022-002
    Significant Deficiency
  • 409974 2022-002
    Significant Deficiency
  • 409975 2022-002
    Significant Deficiency
  • 409976 2022-002
    Significant Deficiency
  • 409977 2022-002
    Significant Deficiency
  • 409978 2022-002
    Significant Deficiency
  • 409979 2022-002
    Significant Deficiency
  • 409980 2022-002
    Significant Deficiency
  • 409981 2022-002
    Significant Deficiency
  • 409982 2022-002
    Significant Deficiency
  • 409983 2022-002
    Significant Deficiency
  • 409984 2022-002
    Significant Deficiency
  • 409985 2022-002
    Significant Deficiency
  • 409986 2022-002
    Significant Deficiency
  • 409987 2022-002
    Significant Deficiency
  • 409988 2022-002
    Significant Deficiency
  • 409989 2022-002
    Significant Deficiency
  • 409990 2022-002
    Significant Deficiency
  • 409991 2022-002
    Significant Deficiency
  • 409992 2022-002
    Significant Deficiency
  • 409993 2022-002
    Significant Deficiency
  • 409994 2022-002
    Significant Deficiency
  • 409995 2022-002
    Significant Deficiency
  • 409996 2022-002
    Significant Deficiency
  • 409997 2022-002
    Significant Deficiency
  • 409998 2022-002
    Significant Deficiency
  • 409999 2022-002
    Significant Deficiency
  • 410000 2022-002
    Significant Deficiency
  • 410001 2022-002
    Significant Deficiency
  • 410002 2022-002
    Significant Deficiency
  • 410003 2022-002
    Significant Deficiency
  • 410004 2022-002
    Significant Deficiency
  • 410005 2022-002
    Significant Deficiency
  • 410006 2022-002
    Significant Deficiency
  • 410007 2022-002
    Significant Deficiency
  • 410008 2022-002
    Significant Deficiency
  • 410009 2022-002
    Significant Deficiency
  • 410010 2022-002
    Significant Deficiency
  • 410011 2022-002
    Significant Deficiency
  • 410012 2022-002
    Significant Deficiency
  • 410013 2022-002
    Significant Deficiency
  • 410014 2022-002
    Significant Deficiency
  • 410015 2022-002
    Significant Deficiency
  • 410016 2022-002
    Significant Deficiency
  • 410017 2022-002
    Significant Deficiency
  • 410018 2022-002
    Significant Deficiency
  • 410019 2022-002
    Significant Deficiency
  • 410020 2022-002
    Significant Deficiency
  • 410021 2022-002
    Significant Deficiency
  • 410022 2022-002
    Significant Deficiency
  • 410023 2022-002
    Significant Deficiency
  • 410024 2022-002
    Significant Deficiency
  • 410025 2022-002
    Significant Deficiency
  • 410026 2022-002
    Significant Deficiency
  • 410027 2022-002
    Significant Deficiency
  • 410028 2022-002
    Significant Deficiency
  • 410029 2022-002
    Significant Deficiency
  • 410030 2022-002
    Significant Deficiency
  • 410031 2022-002
    Significant Deficiency
  • 410032 2022-002
    Significant Deficiency
  • 410033 2022-002
    Significant Deficiency
  • 410034 2022-002
    Significant Deficiency
  • 410035 2022-002
    Significant Deficiency
  • 410036 2022-002
    Significant Deficiency
  • 410037 2022-002
    Significant Deficiency
  • 410038 2022-002
    Significant Deficiency
  • 410039 2022-002
    Significant Deficiency
  • 410040 2022-002
    Significant Deficiency
  • 410041 2022-002
    Significant Deficiency
  • 410042 2022-002
    Significant Deficiency
  • 410043 2022-002
    Significant Deficiency
  • 410044 2022-002
    Significant Deficiency
  • 410045 2022-002
    Significant Deficiency
  • 410046 2022-002
    Significant Deficiency
  • 410047 2022-002
    Significant Deficiency
  • 410048 2022-002
    Significant Deficiency
  • 410049 2022-002
    Significant Deficiency
  • 410050 2022-002
    Significant Deficiency
  • 410051 2022-002
    Significant Deficiency
  • 410052 2022-002
    Significant Deficiency
  • 410053 2022-002
    Significant Deficiency
  • 410054 2022-002
    Significant Deficiency
  • 410055 2022-002
    Significant Deficiency
  • 410056 2022-002
    Significant Deficiency
  • 410057 2022-002
    Significant Deficiency
  • 410058 2022-002
    Significant Deficiency
  • 410059 2022-002
    Significant Deficiency
  • 410060 2022-002
    Significant Deficiency
  • 410061 2022-002
    Significant Deficiency
  • 410062 2022-002
    Significant Deficiency
  • 410063 2022-002
    Significant Deficiency
  • 410064 2022-002
    Significant Deficiency
  • 410065 2022-002
    Significant Deficiency
  • 410066 2022-002
    Significant Deficiency
  • 410067 2022-003
    Significant Deficiency
  • 410068 2022-003
    Significant Deficiency
  • 410069 2022-003
    Significant Deficiency
  • 410070 2022-003
    Significant Deficiency
  • 410071 2022-003
    Significant Deficiency
  • 410072 2022-004
    Significant Deficiency
  • 410073 2022-004
    Significant Deficiency
  • 410074 2022-004
    Significant Deficiency
  • 410075 2022-004
    Significant Deficiency
  • 410076 2022-004
    Significant Deficiency
  • 410077 2022-002
    Significant Deficiency
  • 410078 2022-002
    Significant Deficiency
  • 410079 2022-002
    Significant Deficiency
  • 410080 2022-002
    Significant Deficiency
  • 410081 2022-002
    Significant Deficiency
  • 410082 2022-002
    Significant Deficiency
  • 410083 2022-002
    Significant Deficiency
  • 410084 2022-002
    Significant Deficiency
  • 410085 2022-002
    Significant Deficiency
  • 410086 2022-002
    Significant Deficiency
  • 410087 2022-002
    Significant Deficiency
  • 410088 2022-002
    Significant Deficiency
  • 410089 2022-002
    Significant Deficiency
  • 410090 2022-002
    Significant Deficiency
  • 410091 2022-002
    Significant Deficiency
  • 410092 2022-002
    Significant Deficiency
  • 410093 2022-002
    Significant Deficiency
  • 410094 2022-002
    Significant Deficiency
  • 410095 2022-002
    Significant Deficiency
  • 410096 2022-002
    Significant Deficiency
  • 410097 2022-002
    Significant Deficiency
  • 410098 2022-002
    Significant Deficiency
  • 410099 2022-002
    Significant Deficiency
  • 410100 2022-002
    Significant Deficiency
  • 410101 2022-002
    Significant Deficiency
  • 410102 2022-002
    Significant Deficiency
  • 410103 2022-002
    Significant Deficiency
  • 410104 2022-002
    Significant Deficiency
  • 410105 2022-002
    Significant Deficiency
  • 410106 2022-002
    Significant Deficiency
  • 410107 2022-002
    Significant Deficiency
  • 410108 2022-002
    Significant Deficiency
  • 410109 2022-002
    Significant Deficiency
  • 410110 2022-002
    Significant Deficiency
  • 410111 2022-002
    Significant Deficiency
  • 410112 2022-002
    Significant Deficiency
  • 410113 2022-002
    Significant Deficiency
  • 410114 2022-002
    Significant Deficiency
  • 410115 2022-002
    Significant Deficiency
  • 410116 2022-002
    Significant Deficiency
  • 410117 2022-002
    Significant Deficiency
  • 410118 2022-002
    Significant Deficiency
  • 410119 2022-002
    Significant Deficiency
  • 410120 2022-002
    Significant Deficiency
  • 410121 2022-002
    Significant Deficiency
  • 410122 2022-002
    Significant Deficiency
  • 410123 2022-002
    Significant Deficiency
  • 410124 2022-002
    Significant Deficiency
  • 410125 2022-002
    Significant Deficiency
  • 410126 2022-002
    Significant Deficiency
  • 410127 2022-002
    Significant Deficiency
  • 410128 2022-002
    Significant Deficiency
  • 410129 2022-002
    Significant Deficiency
  • 410130 2022-002
    Significant Deficiency
  • 410131 2022-002
    Significant Deficiency
  • 410132 2022-002
    Significant Deficiency
  • 410133 2022-002
    Significant Deficiency
  • 410134 2022-002
    Significant Deficiency
  • 410135 2022-002
    Significant Deficiency
  • 410136 2022-002
    Significant Deficiency
  • 410137 2022-002
    Significant Deficiency
  • 410138 2022-002
    Significant Deficiency
  • 410139 2022-002
    Significant Deficiency
  • 410140 2022-002
    Significant Deficiency
  • 410141 2022-002
    Significant Deficiency
  • 410142 2022-002
    Significant Deficiency
  • 410143 2022-002
    Significant Deficiency
  • 410144 2022-002
    Significant Deficiency
  • 410145 2022-002
    Significant Deficiency
  • 410146 2022-002
    Significant Deficiency
  • 410147 2022-002
    Significant Deficiency
  • 410148 2022-002
    Significant Deficiency
  • 410149 2022-002
    Significant Deficiency
  • 410150 2022-002
    Significant Deficiency
  • 410151 2022-002
    Significant Deficiency
  • 410152 2022-002
    Significant Deficiency
  • 410153 2022-002
    Significant Deficiency
  • 410154 2022-002
    Significant Deficiency
  • 410155 2022-002
    Significant Deficiency
  • 410156 2022-002
    Significant Deficiency
  • 410157 2022-002
    Significant Deficiency
  • 410158 2022-002
    Significant Deficiency
  • 410159 2022-002
    Significant Deficiency
  • 410160 2022-002
    Significant Deficiency
  • 410161 2022-002
    Significant Deficiency
  • 410162 2022-002
    Significant Deficiency
  • 410163 2022-002
    Significant Deficiency
  • 410164 2022-002
    Significant Deficiency
  • 410165 2022-002
    Significant Deficiency
  • 410166 2022-002
    Significant Deficiency
  • 410167 2022-002
    Significant Deficiency
  • 410168 2022-002
    Significant Deficiency
  • 410169 2022-002
    Significant Deficiency
  • 410170 2022-002
    Significant Deficiency
  • 410171 2022-002
    Significant Deficiency
  • 410172 2022-002
    Significant Deficiency
  • 410173 2022-002
    Significant Deficiency
  • 410174 2022-002
    Significant Deficiency
  • 410175 2022-002
    Significant Deficiency
  • 410176 2022-002
    Significant Deficiency
  • 410177 2022-002
    Significant Deficiency
  • 410178 2022-002
    Significant Deficiency
  • 410179 2022-002
    Significant Deficiency
  • 410180 2022-002
    Significant Deficiency
  • 410181 2022-002
    Significant Deficiency
  • 410182 2022-002
    Significant Deficiency
  • 410183 2022-002
    Significant Deficiency
  • 410184 2022-002
    Significant Deficiency
  • 410185 2022-002
    Significant Deficiency
  • 410186 2022-002
    Significant Deficiency
  • 410187 2022-002
    Significant Deficiency
  • 410188 2022-002
    Significant Deficiency
  • 410189 2022-002
    Significant Deficiency
  • 410190 2022-002
    Significant Deficiency
  • 410191 2022-002
    Significant Deficiency
  • 410192 2022-002
    Significant Deficiency
  • 410193 2022-002
    Significant Deficiency
  • 410194 2022-002
    Significant Deficiency
  • 410195 2022-002
    Significant Deficiency
  • 410196 2022-002
    Significant Deficiency
  • 410197 2022-002
    Significant Deficiency
  • 410198 2022-002
    Significant Deficiency
  • 410199 2022-002
    Significant Deficiency
  • 410200 2022-002
    Significant Deficiency
  • 410201 2022-002
    Significant Deficiency
  • 410202 2022-002
    Significant Deficiency
  • 410203 2022-002
    Significant Deficiency
  • 410204 2022-002
    Significant Deficiency
  • 410205 2022-002
    Significant Deficiency
  • 410206 2022-002
    Significant Deficiency
  • 410207 2022-002
    Significant Deficiency
  • 410208 2022-002
    Significant Deficiency
  • 410209 2022-002
    Significant Deficiency
  • 410210 2022-002
    Significant Deficiency
  • 410211 2022-002
    Significant Deficiency
  • 410212 2022-002
    Significant Deficiency
  • 410213 2022-002
    Significant Deficiency
  • 410214 2022-002
    Significant Deficiency
  • 410215 2022-002
    Significant Deficiency
  • 410216 2022-002
    Significant Deficiency
  • 410217 2022-002
    Significant Deficiency
  • 410218 2022-002
    Significant Deficiency
  • 410219 2022-002
    Significant Deficiency
  • 410220 2022-002
    Significant Deficiency
  • 410221 2022-002
    Significant Deficiency
  • 410222 2022-002
    Significant Deficiency
  • 410223 2022-002
    Significant Deficiency
  • 410224 2022-002
    Significant Deficiency
  • 410225 2022-002
    Significant Deficiency
  • 410226 2022-002
    Significant Deficiency
  • 410227 2022-002
    Significant Deficiency
  • 410228 2022-002
    Significant Deficiency
  • 410229 2022-002
    Significant Deficiency
  • 410230 2022-002
    Significant Deficiency
  • 410231 2022-002
    Significant Deficiency
  • 410232 2022-002
    Significant Deficiency
  • 410233 2022-002
    Significant Deficiency
  • 410234 2022-002
    Significant Deficiency
  • 410235 2022-002
    Significant Deficiency
  • 410236 2022-002
    Significant Deficiency
  • 410237 2022-002
    Significant Deficiency
  • 410238 2022-002
    Significant Deficiency
  • 410239 2022-002
    Significant Deficiency
  • 410240 2022-002
    Significant Deficiency
  • 410241 2022-002
    Significant Deficiency
  • 410242 2022-002
    Significant Deficiency
  • 410243 2022-002
    Significant Deficiency
  • 410244 2022-002
    Significant Deficiency
  • 410245 2022-002
    Significant Deficiency
  • 410246 2022-002
    Significant Deficiency
  • 410247 2022-002
    Significant Deficiency
  • 410248 2022-002
    Significant Deficiency
  • 410249 2022-002
    Significant Deficiency
  • 410250 2022-002
    Significant Deficiency
  • 410251 2022-002
    Significant Deficiency
  • 410252 2022-002
    Significant Deficiency
  • 410253 2022-002
    Significant Deficiency
  • 410254 2022-002
    Significant Deficiency
  • 410255 2022-002
    Significant Deficiency
  • 410256 2022-002
    Significant Deficiency
  • 410257 2022-002
    Significant Deficiency
  • 410258 2022-002
    Significant Deficiency
  • 410259 2022-002
    Significant Deficiency
  • 410260 2022-002
    Significant Deficiency
  • 410261 2022-002
    Significant Deficiency
  • 410262 2022-002
    Significant Deficiency
  • 410263 2022-002
    Significant Deficiency
  • 410264 2022-002
    Significant Deficiency
  • 410265 2022-002
    Significant Deficiency
  • 410266 2022-002
    Significant Deficiency
  • 410267 2022-002
    Significant Deficiency
  • 410268 2022-002
    Significant Deficiency
  • 410269 2022-002
    Significant Deficiency
  • 410270 2022-002
    Significant Deficiency
  • 410271 2022-003
    Significant Deficiency
  • 410272 2022-003
    Significant Deficiency
  • 410273 2022-003
    Significant Deficiency
  • 410274 2022-004
    Significant Deficiency
  • 410275 2022-004
    Significant Deficiency
  • 410276 2022-004
    Significant Deficiency
  • 410277 2022-002
    Significant Deficiency
  • 410278 2022-002
    Significant Deficiency
  • 410279 2022-002
    Significant Deficiency
  • 410280 2022-002
    Significant Deficiency
  • 410281 2022-003
    Significant Deficiency
  • 410282 2022-003
    Significant Deficiency
  • 410283 2022-003
    Significant Deficiency
  • 410284 2022-003
    Significant Deficiency
  • 410285 2022-002
    Significant Deficiency
  • 410286 2022-002
    Significant Deficiency
  • 410287 2022-002
    Significant Deficiency
  • 410288 2022-002
    Significant Deficiency
  • 410289 2022-002
    Significant Deficiency
  • 410290 2022-002
    Significant Deficiency
  • 410291 2022-002
    Significant Deficiency
  • 410292 2022-002
    Significant Deficiency
  • 410293 2022-002
    Significant Deficiency
  • 410294 2022-002
    Significant Deficiency
  • 410295 2022-002
    Significant Deficiency
  • 410296 2022-002
    Significant Deficiency
  • 410297 2022-002
    Significant Deficiency
  • 410298 2022-002
    Significant Deficiency
  • 410299 2022-002
    Significant Deficiency
  • 410300 2022-002
    Significant Deficiency
  • 410301 2022-002
    Significant Deficiency
  • 410302 2022-002
    Significant Deficiency
  • 410303 2022-002
    Significant Deficiency
  • 410304 2022-002
    Significant Deficiency
  • 410305 2022-002
    Significant Deficiency
  • 410306 2022-002
    Significant Deficiency
  • 410307 2022-002
    Significant Deficiency
  • 410308 2022-002
    Significant Deficiency
  • 410309 2022-002
    Significant Deficiency
  • 410310 2022-002
    Significant Deficiency
  • 410311 2022-002
    Significant Deficiency
  • 410312 2022-002
    Significant Deficiency
  • 410313 2022-002
    Significant Deficiency
  • 410314 2022-002
    Significant Deficiency
  • 410315 2022-002
    Significant Deficiency
  • 410316 2022-002
    Significant Deficiency
  • 410317 2022-002
    Significant Deficiency
  • 410318 2022-002
    Significant Deficiency
  • 410319 2022-002
    Significant Deficiency
  • 410320 2022-002
    Significant Deficiency
  • 410321 2022-002
    Significant Deficiency
  • 410322 2022-002
    Significant Deficiency
  • 410323 2022-002
    Significant Deficiency
  • 410324 2022-002
    Significant Deficiency
  • 410325 2022-002
    Significant Deficiency
  • 410326 2022-002
    Significant Deficiency
  • 410327 2022-002
    Significant Deficiency
  • 410328 2022-002
    Significant Deficiency
  • 410329 2022-002
    Significant Deficiency
  • 410330 2022-002
    Significant Deficiency
  • 410331 2022-002
    Significant Deficiency
  • 410332 2022-002
    Significant Deficiency
  • 410333 2022-002
    Significant Deficiency
  • 410334 2022-002
    Significant Deficiency
  • 410335 2022-002
    Significant Deficiency
  • 410336 2022-002
    Significant Deficiency
  • 410337 2022-002
    Significant Deficiency
  • 410338 2022-001
    Significant Deficiency Repeat
  • 986324 2022-002
    Significant Deficiency
  • 986325 2022-002
    Significant Deficiency
  • 986326 2022-002
    Significant Deficiency
  • 986327 2022-002
    Significant Deficiency
  • 986328 2022-002
    Significant Deficiency
  • 986329 2022-003
    Significant Deficiency
  • 986330 2022-003
    Significant Deficiency
  • 986331 2022-002
    Significant Deficiency
  • 986332 2022-002
    Significant Deficiency
  • 986333 2022-002
    Significant Deficiency
  • 986334 2022-002
    Significant Deficiency
  • 986335 2022-002
    Significant Deficiency
  • 986336 2022-002
    Significant Deficiency
  • 986337 2022-002
    Significant Deficiency
  • 986338 2022-002
    Significant Deficiency
  • 986339 2022-002
    Significant Deficiency
  • 986340 2022-002
    Significant Deficiency
  • 986341 2022-002
    Significant Deficiency
  • 986342 2022-002
    Significant Deficiency
  • 986343 2022-002
    Significant Deficiency
  • 986344 2022-002
    Significant Deficiency
  • 986345 2022-002
    Significant Deficiency
  • 986346 2022-002
    Significant Deficiency
  • 986347 2022-002
    Significant Deficiency
  • 986348 2022-002
    Significant Deficiency
  • 986349 2022-002
    Significant Deficiency
  • 986350 2022-002
    Significant Deficiency
  • 986351 2022-002
    Significant Deficiency
  • 986352 2022-002
    Significant Deficiency
  • 986353 2022-002
    Significant Deficiency
  • 986354 2022-002
    Significant Deficiency
  • 986355 2022-002
    Significant Deficiency
  • 986356 2022-002
    Significant Deficiency
  • 986357 2022-002
    Significant Deficiency
  • 986358 2022-002
    Significant Deficiency
  • 986359 2022-002
    Significant Deficiency
  • 986360 2022-002
    Significant Deficiency
  • 986361 2022-002
    Significant Deficiency
  • 986362 2022-002
    Significant Deficiency
  • 986363 2022-002
    Significant Deficiency
  • 986364 2022-002
    Significant Deficiency
  • 986365 2022-002
    Significant Deficiency
  • 986366 2022-002
    Significant Deficiency
  • 986367 2022-002
    Significant Deficiency
  • 986368 2022-002
    Significant Deficiency
  • 986369 2022-002
    Significant Deficiency
  • 986370 2022-002
    Significant Deficiency
  • 986371 2022-002
    Significant Deficiency
  • 986372 2022-002
    Significant Deficiency
  • 986373 2022-002
    Significant Deficiency
  • 986374 2022-002
    Significant Deficiency
  • 986375 2022-002
    Significant Deficiency
  • 986376 2022-002
    Significant Deficiency
  • 986377 2022-002
    Significant Deficiency
  • 986378 2022-002
    Significant Deficiency
  • 986379 2022-002
    Significant Deficiency
  • 986380 2022-002
    Significant Deficiency
  • 986381 2022-002
    Significant Deficiency
  • 986382 2022-002
    Significant Deficiency
  • 986383 2022-002
    Significant Deficiency
  • 986384 2022-002
    Significant Deficiency
  • 986385 2022-002
    Significant Deficiency
  • 986386 2022-002
    Significant Deficiency
  • 986387 2022-002
    Significant Deficiency
  • 986388 2022-002
    Significant Deficiency
  • 986389 2022-002
    Significant Deficiency
  • 986390 2022-002
    Significant Deficiency
  • 986391 2022-002
    Significant Deficiency
  • 986392 2022-002
    Significant Deficiency
  • 986393 2022-002
    Significant Deficiency
  • 986394 2022-002
    Significant Deficiency
  • 986395 2022-002
    Significant Deficiency
  • 986396 2022-002
    Significant Deficiency
  • 986397 2022-002
    Significant Deficiency
  • 986398 2022-002
    Significant Deficiency
  • 986399 2022-002
    Significant Deficiency
  • 986400 2022-002
    Significant Deficiency
  • 986401 2022-002
    Significant Deficiency
  • 986402 2022-002
    Significant Deficiency
  • 986403 2022-002
    Significant Deficiency
  • 986404 2022-002
    Significant Deficiency
  • 986405 2022-002
    Significant Deficiency
  • 986406 2022-002
    Significant Deficiency
  • 986407 2022-002
    Significant Deficiency
  • 986408 2022-002
    Significant Deficiency
  • 986409 2022-002
    Significant Deficiency
  • 986410 2022-002
    Significant Deficiency
  • 986411 2022-002
    Significant Deficiency
  • 986412 2022-002
    Significant Deficiency
  • 986413 2022-002
    Significant Deficiency
  • 986414 2022-002
    Significant Deficiency
  • 986415 2022-002
    Significant Deficiency
  • 986416 2022-002
    Significant Deficiency
  • 986417 2022-002
    Significant Deficiency
  • 986418 2022-002
    Significant Deficiency
  • 986419 2022-002
    Significant Deficiency
  • 986420 2022-002
    Significant Deficiency
  • 986421 2022-002
    Significant Deficiency
  • 986422 2022-002
    Significant Deficiency
  • 986423 2022-002
    Significant Deficiency
  • 986424 2022-002
    Significant Deficiency
  • 986425 2022-002
    Significant Deficiency
  • 986426 2022-002
    Significant Deficiency
  • 986427 2022-002
    Significant Deficiency
  • 986428 2022-002
    Significant Deficiency
  • 986429 2022-002
    Significant Deficiency
  • 986430 2022-002
    Significant Deficiency
  • 986431 2022-002
    Significant Deficiency
  • 986432 2022-002
    Significant Deficiency
  • 986433 2022-002
    Significant Deficiency
  • 986434 2022-002
    Significant Deficiency
  • 986435 2022-002
    Significant Deficiency
  • 986436 2022-002
    Significant Deficiency
  • 986437 2022-002
    Significant Deficiency
  • 986438 2022-002
    Significant Deficiency
  • 986439 2022-002
    Significant Deficiency
  • 986440 2022-002
    Significant Deficiency
  • 986441 2022-002
    Significant Deficiency
  • 986442 2022-002
    Significant Deficiency
  • 986443 2022-002
    Significant Deficiency
  • 986444 2022-002
    Significant Deficiency
  • 986445 2022-002
    Significant Deficiency
  • 986446 2022-002
    Significant Deficiency
  • 986447 2022-002
    Significant Deficiency
  • 986448 2022-002
    Significant Deficiency
  • 986449 2022-002
    Significant Deficiency
  • 986450 2022-002
    Significant Deficiency
  • 986451 2022-002
    Significant Deficiency
  • 986452 2022-002
    Significant Deficiency
  • 986453 2022-002
    Significant Deficiency
  • 986454 2022-002
    Significant Deficiency
  • 986455 2022-002
    Significant Deficiency
  • 986456 2022-002
    Significant Deficiency
  • 986457 2022-002
    Significant Deficiency
  • 986458 2022-002
    Significant Deficiency
  • 986459 2022-002
    Significant Deficiency
  • 986460 2022-002
    Significant Deficiency
  • 986461 2022-002
    Significant Deficiency
  • 986462 2022-002
    Significant Deficiency
  • 986463 2022-002
    Significant Deficiency
  • 986464 2022-002
    Significant Deficiency
  • 986465 2022-002
    Significant Deficiency
  • 986466 2022-002
    Significant Deficiency
  • 986467 2022-002
    Significant Deficiency
  • 986468 2022-002
    Significant Deficiency
  • 986469 2022-002
    Significant Deficiency
  • 986470 2022-002
    Significant Deficiency
  • 986471 2022-002
    Significant Deficiency
  • 986472 2022-002
    Significant Deficiency
  • 986473 2022-002
    Significant Deficiency
  • 986474 2022-002
    Significant Deficiency
  • 986475 2022-002
    Significant Deficiency
  • 986476 2022-002
    Significant Deficiency
  • 986477 2022-002
    Significant Deficiency
  • 986478 2022-002
    Significant Deficiency
  • 986479 2022-002
    Significant Deficiency
  • 986480 2022-002
    Significant Deficiency
  • 986481 2022-002
    Significant Deficiency
  • 986482 2022-002
    Significant Deficiency
  • 986483 2022-002
    Significant Deficiency
  • 986484 2022-002
    Significant Deficiency
  • 986485 2022-002
    Significant Deficiency
  • 986486 2022-002
    Significant Deficiency
  • 986487 2022-002
    Significant Deficiency
  • 986488 2022-002
    Significant Deficiency
  • 986489 2022-002
    Significant Deficiency
  • 986490 2022-002
    Significant Deficiency
  • 986491 2022-002
    Significant Deficiency
  • 986492 2022-002
    Significant Deficiency
  • 986493 2022-002
    Significant Deficiency
  • 986494 2022-002
    Significant Deficiency
  • 986495 2022-002
    Significant Deficiency
  • 986496 2022-002
    Significant Deficiency
  • 986497 2022-002
    Significant Deficiency
  • 986498 2022-002
    Significant Deficiency
  • 986499 2022-002
    Significant Deficiency
  • 986500 2022-002
    Significant Deficiency
  • 986501 2022-002
    Significant Deficiency
  • 986502 2022-002
    Significant Deficiency
  • 986503 2022-002
    Significant Deficiency
  • 986504 2022-002
    Significant Deficiency
  • 986505 2022-002
    Significant Deficiency
  • 986506 2022-002
    Significant Deficiency
  • 986507 2022-002
    Significant Deficiency
  • 986508 2022-002
    Significant Deficiency
  • 986509 2022-003
    Significant Deficiency
  • 986510 2022-003
    Significant Deficiency
  • 986511 2022-003
    Significant Deficiency
  • 986512 2022-003
    Significant Deficiency
  • 986513 2022-003
    Significant Deficiency
  • 986514 2022-004
    Significant Deficiency
  • 986515 2022-004
    Significant Deficiency
  • 986516 2022-004
    Significant Deficiency
  • 986517 2022-004
    Significant Deficiency
  • 986518 2022-004
    Significant Deficiency
  • 986519 2022-002
    Significant Deficiency
  • 986520 2022-002
    Significant Deficiency
  • 986521 2022-002
    Significant Deficiency
  • 986522 2022-002
    Significant Deficiency
  • 986523 2022-002
    Significant Deficiency
  • 986524 2022-002
    Significant Deficiency
  • 986525 2022-002
    Significant Deficiency
  • 986526 2022-002
    Significant Deficiency
  • 986527 2022-002
    Significant Deficiency
  • 986528 2022-002
    Significant Deficiency
  • 986529 2022-002
    Significant Deficiency
  • 986530 2022-002
    Significant Deficiency
  • 986531 2022-002
    Significant Deficiency
  • 986532 2022-002
    Significant Deficiency
  • 986533 2022-002
    Significant Deficiency
  • 986534 2022-002
    Significant Deficiency
  • 986535 2022-002
    Significant Deficiency
  • 986536 2022-002
    Significant Deficiency
  • 986537 2022-002
    Significant Deficiency
  • 986538 2022-002
    Significant Deficiency
  • 986539 2022-002
    Significant Deficiency
  • 986540 2022-002
    Significant Deficiency
  • 986541 2022-002
    Significant Deficiency
  • 986542 2022-002
    Significant Deficiency
  • 986543 2022-002
    Significant Deficiency
  • 986544 2022-002
    Significant Deficiency
  • 986545 2022-002
    Significant Deficiency
  • 986546 2022-002
    Significant Deficiency
  • 986547 2022-002
    Significant Deficiency
  • 986548 2022-002
    Significant Deficiency
  • 986549 2022-002
    Significant Deficiency
  • 986550 2022-002
    Significant Deficiency
  • 986551 2022-002
    Significant Deficiency
  • 986552 2022-002
    Significant Deficiency
  • 986553 2022-002
    Significant Deficiency
  • 986554 2022-002
    Significant Deficiency
  • 986555 2022-002
    Significant Deficiency
  • 986556 2022-002
    Significant Deficiency
  • 986557 2022-002
    Significant Deficiency
  • 986558 2022-002
    Significant Deficiency
  • 986559 2022-002
    Significant Deficiency
  • 986560 2022-002
    Significant Deficiency
  • 986561 2022-002
    Significant Deficiency
  • 986562 2022-002
    Significant Deficiency
  • 986563 2022-002
    Significant Deficiency
  • 986564 2022-002
    Significant Deficiency
  • 986565 2022-002
    Significant Deficiency
  • 986566 2022-002
    Significant Deficiency
  • 986567 2022-002
    Significant Deficiency
  • 986568 2022-002
    Significant Deficiency
  • 986569 2022-002
    Significant Deficiency
  • 986570 2022-002
    Significant Deficiency
  • 986571 2022-002
    Significant Deficiency
  • 986572 2022-002
    Significant Deficiency
  • 986573 2022-002
    Significant Deficiency
  • 986574 2022-002
    Significant Deficiency
  • 986575 2022-002
    Significant Deficiency
  • 986576 2022-002
    Significant Deficiency
  • 986577 2022-002
    Significant Deficiency
  • 986578 2022-002
    Significant Deficiency
  • 986579 2022-002
    Significant Deficiency
  • 986580 2022-002
    Significant Deficiency
  • 986581 2022-002
    Significant Deficiency
  • 986582 2022-002
    Significant Deficiency
  • 986583 2022-002
    Significant Deficiency
  • 986584 2022-002
    Significant Deficiency
  • 986585 2022-002
    Significant Deficiency
  • 986586 2022-002
    Significant Deficiency
  • 986587 2022-002
    Significant Deficiency
  • 986588 2022-002
    Significant Deficiency
  • 986589 2022-002
    Significant Deficiency
  • 986590 2022-002
    Significant Deficiency
  • 986591 2022-002
    Significant Deficiency
  • 986592 2022-002
    Significant Deficiency
  • 986593 2022-002
    Significant Deficiency
  • 986594 2022-002
    Significant Deficiency
  • 986595 2022-002
    Significant Deficiency
  • 986596 2022-002
    Significant Deficiency
  • 986597 2022-002
    Significant Deficiency
  • 986598 2022-002
    Significant Deficiency
  • 986599 2022-002
    Significant Deficiency
  • 986600 2022-002
    Significant Deficiency
  • 986601 2022-002
    Significant Deficiency
  • 986602 2022-002
    Significant Deficiency
  • 986603 2022-002
    Significant Deficiency
  • 986604 2022-002
    Significant Deficiency
  • 986605 2022-002
    Significant Deficiency
  • 986606 2022-002
    Significant Deficiency
  • 986607 2022-002
    Significant Deficiency
  • 986608 2022-002
    Significant Deficiency
  • 986609 2022-002
    Significant Deficiency
  • 986610 2022-002
    Significant Deficiency
  • 986611 2022-002
    Significant Deficiency
  • 986612 2022-002
    Significant Deficiency
  • 986613 2022-002
    Significant Deficiency
  • 986614 2022-002
    Significant Deficiency
  • 986615 2022-002
    Significant Deficiency
  • 986616 2022-002
    Significant Deficiency
  • 986617 2022-002
    Significant Deficiency
  • 986618 2022-002
    Significant Deficiency
  • 986619 2022-002
    Significant Deficiency
  • 986620 2022-002
    Significant Deficiency
  • 986621 2022-002
    Significant Deficiency
  • 986622 2022-002
    Significant Deficiency
  • 986623 2022-002
    Significant Deficiency
  • 986624 2022-002
    Significant Deficiency
  • 986625 2022-002
    Significant Deficiency
  • 986626 2022-002
    Significant Deficiency
  • 986627 2022-002
    Significant Deficiency
  • 986628 2022-002
    Significant Deficiency
  • 986629 2022-002
    Significant Deficiency
  • 986630 2022-002
    Significant Deficiency
  • 986631 2022-002
    Significant Deficiency
  • 986632 2022-002
    Significant Deficiency
  • 986633 2022-002
    Significant Deficiency
  • 986634 2022-002
    Significant Deficiency
  • 986635 2022-002
    Significant Deficiency
  • 986636 2022-002
    Significant Deficiency
  • 986637 2022-002
    Significant Deficiency
  • 986638 2022-002
    Significant Deficiency
  • 986639 2022-002
    Significant Deficiency
  • 986640 2022-002
    Significant Deficiency
  • 986641 2022-002
    Significant Deficiency
  • 986642 2022-002
    Significant Deficiency
  • 986643 2022-002
    Significant Deficiency
  • 986644 2022-002
    Significant Deficiency
  • 986645 2022-002
    Significant Deficiency
  • 986646 2022-002
    Significant Deficiency
  • 986647 2022-002
    Significant Deficiency
  • 986648 2022-002
    Significant Deficiency
  • 986649 2022-002
    Significant Deficiency
  • 986650 2022-002
    Significant Deficiency
  • 986651 2022-002
    Significant Deficiency
  • 986652 2022-002
    Significant Deficiency
  • 986653 2022-002
    Significant Deficiency
  • 986654 2022-002
    Significant Deficiency
  • 986655 2022-002
    Significant Deficiency
  • 986656 2022-002
    Significant Deficiency
  • 986657 2022-002
    Significant Deficiency
  • 986658 2022-002
    Significant Deficiency
  • 986659 2022-002
    Significant Deficiency
  • 986660 2022-002
    Significant Deficiency
  • 986661 2022-002
    Significant Deficiency
  • 986662 2022-002
    Significant Deficiency
  • 986663 2022-002
    Significant Deficiency
  • 986664 2022-002
    Significant Deficiency
  • 986665 2022-002
    Significant Deficiency
  • 986666 2022-002
    Significant Deficiency
  • 986667 2022-002
    Significant Deficiency
  • 986668 2022-002
    Significant Deficiency
  • 986669 2022-002
    Significant Deficiency
  • 986670 2022-002
    Significant Deficiency
  • 986671 2022-002
    Significant Deficiency
  • 986672 2022-002
    Significant Deficiency
  • 986673 2022-002
    Significant Deficiency
  • 986674 2022-002
    Significant Deficiency
  • 986675 2022-002
    Significant Deficiency
  • 986676 2022-002
    Significant Deficiency
  • 986677 2022-002
    Significant Deficiency
  • 986678 2022-002
    Significant Deficiency
  • 986679 2022-002
    Significant Deficiency
  • 986680 2022-002
    Significant Deficiency
  • 986681 2022-002
    Significant Deficiency
  • 986682 2022-002
    Significant Deficiency
  • 986683 2022-002
    Significant Deficiency
  • 986684 2022-002
    Significant Deficiency
  • 986685 2022-002
    Significant Deficiency
  • 986686 2022-002
    Significant Deficiency
  • 986687 2022-002
    Significant Deficiency
  • 986688 2022-002
    Significant Deficiency
  • 986689 2022-002
    Significant Deficiency
  • 986690 2022-002
    Significant Deficiency
  • 986691 2022-002
    Significant Deficiency
  • 986692 2022-002
    Significant Deficiency
  • 986693 2022-002
    Significant Deficiency
  • 986694 2022-002
    Significant Deficiency
  • 986695 2022-002
    Significant Deficiency
  • 986696 2022-002
    Significant Deficiency
  • 986697 2022-002
    Significant Deficiency
  • 986698 2022-002
    Significant Deficiency
  • 986699 2022-002
    Significant Deficiency
  • 986700 2022-002
    Significant Deficiency
  • 986701 2022-002
    Significant Deficiency
  • 986702 2022-002
    Significant Deficiency
  • 986703 2022-002
    Significant Deficiency
  • 986704 2022-002
    Significant Deficiency
  • 986705 2022-002
    Significant Deficiency
  • 986706 2022-002
    Significant Deficiency
  • 986707 2022-002
    Significant Deficiency
  • 986708 2022-002
    Significant Deficiency
  • 986709 2022-002
    Significant Deficiency
  • 986710 2022-002
    Significant Deficiency
  • 986711 2022-002
    Significant Deficiency
  • 986712 2022-002
    Significant Deficiency
  • 986713 2022-003
    Significant Deficiency
  • 986714 2022-003
    Significant Deficiency
  • 986715 2022-003
    Significant Deficiency
  • 986716 2022-004
    Significant Deficiency
  • 986717 2022-004
    Significant Deficiency
  • 986718 2022-004
    Significant Deficiency
  • 986719 2022-002
    Significant Deficiency
  • 986720 2022-002
    Significant Deficiency
  • 986721 2022-002
    Significant Deficiency
  • 986722 2022-002
    Significant Deficiency
  • 986723 2022-003
    Significant Deficiency
  • 986724 2022-003
    Significant Deficiency
  • 986725 2022-003
    Significant Deficiency
  • 986726 2022-003
    Significant Deficiency
  • 986727 2022-002
    Significant Deficiency
  • 986728 2022-002
    Significant Deficiency
  • 986729 2022-002
    Significant Deficiency
  • 986730 2022-002
    Significant Deficiency
  • 986731 2022-002
    Significant Deficiency
  • 986732 2022-002
    Significant Deficiency
  • 986733 2022-002
    Significant Deficiency
  • 986734 2022-002
    Significant Deficiency
  • 986735 2022-002
    Significant Deficiency
  • 986736 2022-002
    Significant Deficiency
  • 986737 2022-002
    Significant Deficiency
  • 986738 2022-002
    Significant Deficiency
  • 986739 2022-002
    Significant Deficiency
  • 986740 2022-002
    Significant Deficiency
  • 986741 2022-002
    Significant Deficiency
  • 986742 2022-002
    Significant Deficiency
  • 986743 2022-002
    Significant Deficiency
  • 986744 2022-002
    Significant Deficiency
  • 986745 2022-002
    Significant Deficiency
  • 986746 2022-002
    Significant Deficiency
  • 986747 2022-002
    Significant Deficiency
  • 986748 2022-002
    Significant Deficiency
  • 986749 2022-002
    Significant Deficiency
  • 986750 2022-002
    Significant Deficiency
  • 986751 2022-002
    Significant Deficiency
  • 986752 2022-002
    Significant Deficiency
  • 986753 2022-002
    Significant Deficiency
  • 986754 2022-002
    Significant Deficiency
  • 986755 2022-002
    Significant Deficiency
  • 986756 2022-002
    Significant Deficiency
  • 986757 2022-002
    Significant Deficiency
  • 986758 2022-002
    Significant Deficiency
  • 986759 2022-002
    Significant Deficiency
  • 986760 2022-002
    Significant Deficiency
  • 986761 2022-002
    Significant Deficiency
  • 986762 2022-002
    Significant Deficiency
  • 986763 2022-002
    Significant Deficiency
  • 986764 2022-002
    Significant Deficiency
  • 986765 2022-002
    Significant Deficiency
  • 986766 2022-002
    Significant Deficiency
  • 986767 2022-002
    Significant Deficiency
  • 986768 2022-002
    Significant Deficiency
  • 986769 2022-002
    Significant Deficiency
  • 986770 2022-002
    Significant Deficiency
  • 986771 2022-002
    Significant Deficiency
  • 986772 2022-002
    Significant Deficiency
  • 986773 2022-002
    Significant Deficiency
  • 986774 2022-002
    Significant Deficiency
  • 986775 2022-002
    Significant Deficiency
  • 986776 2022-002
    Significant Deficiency
  • 986777 2022-002
    Significant Deficiency
  • 986778 2022-002
    Significant Deficiency
  • 986779 2022-002
    Significant Deficiency
  • 986780 2022-001
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $101.48M
11.619 Arrangements for Interdisciplinary Research Infrastructure $19.17M
84.425E Education Stabilization Fund $16.68M
84.063 Federal Pell Grant Program $14.52M
11.619 Covid-19 -- Arrangements for Interdisciplinary Research Infrastructure $11.41M
21.027 Coronavirus State and Local Fiscal Recovery Funds $6.07M
84.038 Federal Perkins Loan Program $5.53M
11.609 Measurement and Engineering Research and Standards $2.57M
93.867 Vision Research $2.40M
93.837 Heart and Vascular Diseases Research $2.39M
81.135 Advanced Research Projects Agency - Energy $2.15M
93.788 Opioid Str $1.96M
59.037 Small Business Development Centers $1.49M
93.351 Research Infrastructure Programs $1.46M
47.079 Office of International and Integrative Activities $1.41M
10.203 Payments to Agricultural Experiment Stations Under the Hatch Act $1.31M
84.007 Federal Supplemental Education $1.27M
93.364 Federal Nursing Student Loan $1.19M
12.300 Basic and Applied Scientific Research $1.18M
93.121 Oral Diseases and Disorders Research $920,680
10.511 1862 Ces (smith-Lever) and Dcppera, 1862 Smith-Lever Special Needs, and Smith-Lever Special Needs-Competitive $881,281
43.002 Aeronautics $873,133
84.033 Federal Work-Study Program $863,478
93.393 Cancer Cause and Prevention Research $860,955
93.286 Discovery and Applied Research for Technological Innovations to Improve Human Health $827,064
43.008 Education $685,222
81.086 Conservation Research and Development $618,730
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $571,616
12.740 Defense Pow/mia Accounting Agency (dpaa) Past Conflict Accounting Grants and Cooperative Agreements Program (dpaa Gcap) $559,540
93.632 University Centers for Excellence in Developmental Disabilities Education, Research, and Service $525,796
12.910 Research and Technology Development $524,110
93.395 Cancer Treatment Research $522,371
84.027 Special Education Grants to States $472,455
15.655 Migratory Bird Monitoring, Assessment and Conservation $459,714
84.047 Trio Upward Bound $458,060
20.200 Highway Research and Development Program $432,810
93.856 Microbiology and Infectious Di $389,838
12.431 Basic Scientific Research $383,925
11.012 Integrated Ocean Observing System (ioos) $364,454
93.464 Acl Assistive Technology $360,365
20.701 University Transportation Centers Program $329,467
47.049 Mathematical and Physical Sciences $315,575
10.514 Expanded Food and Nutrition Education Program $303,322
12.114 Collaborative Research and Dev $290,522
11.460 Special Oceanic and Atmospheri $281,851
84.217 Trio McNair Post-Baccalaureate Achievement $279,322
12.002 Procurement Technical Assistance for Business Firms $277,299
84.042 Trio Student Support Services $247,639
93.283 Centers for Disease Control and Prevention Investigations and Technical Assistance $245,708
93.879 Medical Library Assistance $232,284
11.999 Marine Debris Program $231,195
93.285 National Institutes of Health Pediatric Research Loan Repayment Program $224,604
12.800 Air Force Defense Research Sciences Program $213,707
45.149 Promotion of the Humanities Division of Preservation and Access $207,969
59.077 Community Navigator Pilot Program $207,235
16.560 National Institute of Justice Research, Evaluation, and Development Project Grants $190,126
47.050 Geosciences $179,154
11.307 Economic Adjustment Assistance $178,301
10.025 Plant and Animal Disease, Pest Control, and Animal Care $177,865
93.213 Research and Training in Complementary and Integrative Health $175,969
20.205 Highway Planning and Construction $173,129
81.117 Energy Efficiency and Renewable Energy Information Dissemination, Outreach, Training and Technical Analysis/assistance $171,755
47.083 Office of Integrative Activities $161,057
11.022 Bipartisan Budget Act 2018 $152,987
10.912 Environmental Quality Incentives Program $152,238
20.313 Railroad Research and Development $151,230
93.061 Innovations in Applied Public $150,986
15.810 National Cooperative Geologic Mapping Program $150,781
20.515 State Planning and Research $150,000
11.417 Sea Grant Support $138,550
19.009 Academic Exchange Programs - Undergraduate Programs $138,047
59.058 Federal and State Technology Partnership Program $137,530
11.000 Department of Commerce Program $130,813
19.000 Department of State Programs $127,459
15.805 Assistance to State Water Resources Research Institutes $123,194
15.808 U.s. Geological Survey Research and Data Collection $122,384
15.423 Bureau of Ocean Energy Management (boem) Environmental Studies Program (esp) $121,405
81.112 Stewardship Science Grant Prog $114,190
47.078 Polar Programs $111,882
10.202 Cooperative Forestry Research $109,888
84.325 Special Education - Personnel Development to Improve Services and Results for Children with Disabilities $107,691
10.001 Agricultural Research Basic and Applied Research $105,295
84.200 Graduate Assistance in Areas O $104,790
93.172 Human Genome Research $95,977
93.575 Child Care and Development Block Grant $93,214
10.525 Farm and Ranch Stress Assistance Network Competitive Grants Program $93,149
66.461 Wetland Program Grants $91,573
10.558 Child and Adult Care Food Program $90,812
15.814 National Geological and Geophysical Data Preservation Program $88,531
10.250 Agricultural and Rural Economic Research, Cooperative Agreements and Collaborations $87,008
84.324 Research in Special Education $85,766
16.726 Juvenile Mentoring Program $84,599
93.000 Department of Health and Human Services Programs $83,459
19.415 Professional and Cultural Exchange Programs - Citizen Exchanges $81,342
81.087 Renewable Energy Research and Development $80,866
20.500 Federal Transit Capital Investment Grants $79,944
19.021 Investing in People in the Middle East and North Africa $79,004
10.219 Biotechnology Risk Assessment $77,178
94.006 Americorps $77,031
15.663 National Fish and Wildlife Foundation $76,057
19.401 Academic Exchange Programs - Scholars $74,902
97.042 Emergency Management Performance Grants $74,820
93.838 Lung Diseases Research $74,797
11.478 Center for Sponsored Coastal Ocean Research Coastal Ocean Program $72,959
43.001 Science $72,930
11.432 National Oceanic and Atmospheric Administration (noaa) Cooperative Institutes $72,518
93.279 Drug Abuse and Addiction Research Programs $71,537
12.330 Science, Technology, Engineering & Mathematics (stem) Education, Outreach and Workforce Program $70,131
12.905 Cybersecurity Core Curriculum $68,972
93.855 Allergy and Infectious Diseases Research $65,426
81.089 Fossil Energy Research and Development $62,484
12.750 Uniformed Services University Medical Research Projects $60,835
66.472 Beach Monitoring and Notification Program Implementation Grants $57,848
93.958 Block Grants for Community Mental Health Services $57,564
10.902 Soil and Water Conservation $56,559
47.048 Science Education Development $55,625
93.959 Block Grants for Prevention and Treatment of Substance Abuse $55,044
97.041 National Dam Safety Program $52,895
12.630 Basic, Applied, and Advanced Research in Science and Engineering $51,371
47.075 Social, Behavioral, and Economic Sciences $50,750
15.611 Wildlife Restoration and Basic Hunter Education $50,591
15.424 Marine Minerals Activities - Hurricane Sandy $50,337
84.425F Education Stabilization Fund $50,000
93.110 Maternal and Child Health Federal Consolidated Programs $47,997
66.708 Pollution Prevention Grants Prorgam $46,802
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $46,391
16.812 Second Chance Act Reentry Initiative $45,215
93.853 Extramural Research Programs in the Neurosciences and Neurological Disorders $45,114
10.515 Renewable Resources Extension Act and National Focus Fund Projects $44,873
81.049 Office of Science Financial Assistance Program $42,207
47.070 Computer and Information Science and Engineering $41,942
10.207 Animal Health and Disease Research $41,042
93.846 Arthritis, Musculoskeletal and Skin Diseases Research $40,834
93.630 Developmental Disabilities Basic Support and Advocacy Grants $40,700
16.000 Department of Justice Programs $40,154
66.419 Water Pollution Control State, Interstate, and Tribal Program Support $39,824
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nation?s Health $37,565
93.103 Food and Drug Administration Research $36,804
19.900 Aeeca/esf Pd Programs $36,232
11.467 Meteorologic and Hydrologic Modernization Development $36,064
11.419 Coastal Zone Management Administration Awards $35,501
93.048 Special Programs for the Aging Title IV and Title II Discretionary Projects $35,269
15.630 Coastal Program $34,864
47.074 Biological Sciences $34,137
93.778 Medical Assistance Program $32,247
10.253 Consumer Data and Nutrition Research $32,208
42.010 Teaching with Primary Sources $31,187
43.012 Space Technology $30,514
10.326 Capacity Building for Non-Land Grant Colleges of Agriculture (nlgca) $28,685
11.431 Climate and Atmospheric Resear $27,798
43.007 Space Operations $25,693
11.620 Science, Technology, Business And/or Education Outreach $25,549
10.304 Homeland Security Agricultural $24,900
10.310 Agriculture and Food Research Initiative (afri) $24,755
10.229 Extension Collaborative on Immunization Teaching & Engagement $24,178
99.000 Consumer Financial Protection Bureau - 21a00413 $24,055
43.000 National Aeronautics and Space Administration Programs $23,841
20.000 Department of Transportation Programs $22,192
32.000 Federal Communications Commission Programs $22,093
16.745 Criminal and Juvenile Justice and Mental Health Collaboration Program $20,958
15.815 National Land Remote Sensing Education Outreach and Research $20,440
84.013 Title I State Agency Program for Neglected and Delinquent Children and Youth $19,596
10.520 Agriculture Risk Management Education Partnerships Competitive Grants Program $19,219
10.707 Research Joint Venture and Cost Reimbursable Agreements $18,626
64.000 Department of Veterans Affairs Programs $18,269
47.076 Education and Human Resources $18,237
97.000 Department of Homeland Security Programs $18,144
12.000 Department of Defense Programs $18,142
66.468 Capitalization Grants for Drinking Water State Revolving Funds $18,020
15.980 National Ground-Water Monitoring Network $17,840
93.877 Autism Collaboration, Accountability, Research, Education, and Support $17,776
15.945 Cooperative Research and Training Programs - Resources of the National Park System $17,712
93.143 Niehs Superfund Hazardous Substances Basic Research and Education $17,306
81.000 Department of Energy Programs $17,235
21.019 Coronavirus Relief Fund $16,076
15.634 State Wildlife Grants $16,023
93.913 Grants to States for Operation of Offices of Rural Health $15,708
93.280 National Institutes of Health Loan Repayment Program for Clinical Researchers $15,419
10.309 Specialty Crop Research Initiative $15,214
12.610 Community Economic Adjustment $14,760
11.457 Chesapeake Bay Studies $13,403
93.859 Biomedical Research and Research Training $12,945
10.329 Crop Protection and Pest Management Competitive Grants Program $12,672
93.310 Trans-Nih Research Support $12,505
99.000 General Services Administration, Ogp - 22a00075 $12,194
10.215 Sustainable Agriculture Research and Education $12,012
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $12,003
93.173 Research Related to Deafness and Communication Disorders $11,758
93.847 Diabetes, Digestive, and Kidney Diseases Extramural Research $11,530
15.000 Department of the Interior Programs $11,181
10.699 Partnership Agreements $10,408
93.136 Injury Prevention and Control Research and State and Community Based Programs $10,120
66.000 Environmental Protection Agency Programs $10,000
47.000 National Science Foundation Programs $9,529
93.113 Environmental Health $9,297
11.008 Noaa Mission-Related Education Awards $8,790
39.000 General Services Administratio $8,505
11.017 Ocean Acidification Program (oap) $7,457
15.923 National Center for Preservation Technology and Training $7,210
15.904 Historic Preservation Fund Grants-in-Aid $6,976
66.716 Research, Development, Monitoring, Public Education, Training, Demonstrations, and Studies $6,811
93.866 Aging Research $6,666
10.200 Grants for Agricultural Research, Special Research Grants $6,360
11.303 Economic Development_technical $6,349
12.420 Military Medical Research and Development $6,204
11.474 Atlantic Coastal Fisheries Coo $6,175
84.287 Twenty-First Century Community Learning Centers $5,965
84.305 Education Research, Development and Dissemination $5,941
45.129 Promotion of the Humanities Federal/state Partnership $5,371
20.530 Public Transportation Innovation $4,658
11.420 Coastal Zone Management Estuarine Research Reserves $4,195
10.170 Specialty Crop Block Grant Program - Farm Bill $4,084
93.865 Child Health and Human Development Extramural Research $3,900
84.367 Improving Teacher Quality State Grants $3,750
97.067 Homeland Security Grant Program $3,646
59.000 Small Business Administration Programs $3,129
93.242 Mental Health Research Grants $3,005
10.500 Cooperative Extension Service $2,648
93.074 Hospital Preparedness Program (hpp) and Public Health Emergency Preparedness (phep) Aligned Cooperative Agreements $2,497
93.433 Acl National Institute on Disability, Independent Living, and Rehabilitation Research $2,165
93.104 Comprehensive Community Mental $2,131
45.025 Promotion of the Arts Partnership Agreements $2,000
10.156 Federal-State Marketing Improvement Program $1,820
10.903 Soil Survey $1,397
93.600 Head Start $1,380
93.991 Preventive Health and Health S $1,332
10.675 Urban and Community Forestry P $1,232
93.273 Alcohol Research Programs $886
10.216 1890 Institution Capacity Buil $806
93.044 Special Programs for the Aging $582
11.011 Ocean Exploration $248
93.361 Nursing Research $135
93.839 Blood Diseases and Resources Research $101
45.130 Promotion of the Humanities Challenge Grants $63
93.498 Provider Relief Fund $24
66.466 Chesapeake Bay Program $22
84.000 Department of Education Programs $13
93.087 Administration for Children and Families $1
12.351 Basic Research for Combating Weapons of Mass Destruction $-1,838
93.307 Minority Health and Health Disparities Research $-3,156
47.041 Engineering Grants $-9,435
93.396 Cancer Biology Research $-13,222