Northwestern University Did Not Always Comply With Federal Requirements To Perform Risk Assessments of Subrecipients, but Claimed Allowable Costs

Although Northwestern claimed allowable expenditures on subawards it awarded and received, it did not always perform required subaward risk assessments. For 24 of the 30 grants to subrecipients, Northwestern did not perform a risk assessment on 1 or more of the subrecipients. The 30 grants had subawards to 61 subrecipients, 48 of which should have had a risk assessment, but did not. The remaining 13 subrecipients either had a risk assessment or were not required to have a risk assessment. As a result, Federal funds of approximately $9.7 million were awarded to subrecipients without performing the required risk assessment.