Cleveland Clinic Lerner College of Medicine Inappropriately Drew Down Hurricane Sandy Disaster Relief Act Funds and Did Not Always Implement Effective Internal Controls 

Cleveland Clinic Lerner College of Medicine of Case Western Reserve University (Lerner College) inappropriately drew down some Disaster Relief Act funds and did not implement effective internal controls to monitor Disaster Relief Act funds. Of the $588,000 in Disaster Relief Act funds that we reviewed, $299,000 in funds were drawn down without an immediate cash need for a Hurricane Sandy-related activity. We did not determine whether the Disaster Relief Act funds were used for allowable costs.