### Instruction:

Extract the cause and effect entities from the following sentence:
The plethora of forms coupled with most institutions collecting data on a per-subaward basis rather than on a per-entity basis has led to significant administrative burden without commensurate benefit from a risk management perspective

### Assistant:

EFFECT_1: significant administrative burden
EFFECT_2: commensurate benefit from a risk management perspective
CAUSE_1: The plethora of forms
CAUSE_2: most institutions collecting data on a per-subaward basis
CAUSE_3: on a per-entity basis has
KEYWORD: led to
NEGATION: rather than
VARIABLE: commensurate benefit from a risk management perspective
CONDITION: significant

