Brigham Young University

Transcription

1 Brigham Young University Compliance Reports Required Under the Single Audit Act Amendment of 1996 for the Year Ended December 31, 2014, and Independent Auditors Reports

2 TABLE OF CONTENTS Page INDEPENDENT AUDITORS REPORT (Not included herein) FINANCIAL STATEMENTS AS OF AND FOR THE YEARS ENDED DECEMBER 31, 2014 AND 2013 (Not included herein) INDEPENDENT AUDITORS REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS 1 2 INDEPENDENT AUDITORS REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL PROGRAM, ON INTERNAL CONTROL OVER COMPLIANCE, AND ON THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS REQUIRED BY OMB CIRCULAR A SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE YEAR ENDED DECEMBER 31, NOTES TO THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS SCHEDULE OF FINDINGS AND QUESTIONED COSTS FOR THE YEAR ENDED DECEMBER 31, SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS FOR THE YEAR ENDED DECEMBER 31,

3 INDEPENDENT AUDITORS REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS Board of Trustees Brigham Young University We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of Brigham Young University (the University ), which comprise the statement of financial position as of December 31, 2014, and the related statements of activities and cash flows for the year then ended, and the related notes to the financial statements, and have issued our report thereon dated March 31, Internal Control over Financial Reporting In planning and performing our audit of the financial statements, we considered the University s internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the University s internal control. Accordingly, we do not express an opinion on the effectiveness of the University s internal control. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity s financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. Compliance and Other Matters As part of obtaining reasonable assurance about whether the University s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material

4 effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. Purpose of this Report The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity s internal control and compliance. Accordingly, this communication is not suitable for any other purpose. March 31,

5 INDEPENDENT AUDITORS REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL PROGRAM, ON INTERNAL CONTROL OVER COMPLIANCE, AND ON THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS REQUIRED BY OMB CIRCULAR A-133 Board of Trustees Brigham Young University Report on Compliance for Each Major Federal Program We have audited Brigham Young University s compliance with the types of compliance requirements described in the OMB Circular A-133 Compliance Supplement that could have a direct and material effect on each of Brigham Young University s major federal programs for the year ended December 31, Brigham Young University s major federal programs are identified in the summary of auditors results section of the accompanying schedule of findings and questioned costs. Management s Responsibility Management is responsible for compliance with the requirements of laws, regulations, contracts, and grants applicable to its federal programs. Auditors Responsibility Our responsibility is to express an opinion on compliance for each of Brigham Young University s major federal programs based on our audit of the types of compliance requirements referred to above. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations. Those standards and OMB Circular A-133 require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about Brigham Young University s compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion on compliance for each major federal program. However, our audit does not provide a legal determination of Brigham Young University s compliance. Opinion on Each Major Federal Program In our opinion, Brigham Young University complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended December 31, Report on Internal Control over Compliance Management of Brigham Young University is responsible for establishing and maintaining effective internal control over compliance with the types of compliance requirements referred to above. In planning and performing our audit of compliance, we considered Brigham Young University s internal control over

6 compliance with the types of requirements that could have a direct and material effect on each major federal program to determine the auditing procedures that are appropriate in the circumstances for the purpose of expressing an opinion on compliance for each major federal program and to test and report on internal control over compliance in accordance with OMB Circular A-133, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of the Brigham Young University s internal control over compliance. A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance. Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of OMB Circular A-133. Accordingly, this report is not suitable for any other purpose. Report on Schedule of Expenditures of Federal Awards Required by OMB Circular A-133 We have audited the financial statements of Brigham Young University as of and for the year ended December 31, 2014, and have issued our report thereon dated March 31, 2015, which contained an unmodified opinion on those financial statements. Our audit was conducted for the purpose of forming an opinion on the financial statements as a whole. The accompanying schedule of expenditures of federal awards is presented for purposes of additional analysis as required by OMB Circular A-133 and is not a required part of the financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the financial statements. The information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the schedule of expenditure of federal awards is fairly stated in all material respects in relation to the financial statements as a whole. March 31,

7 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS CFDA Direct Pass-Through Total Federal Federal Agency and Pass-Through Entity Number Award Awards Expenditures RESEARCH AND DEVELOPMENT CLUSTER: Agency for International Development: USAID sub CW&M Nielson $ - $ 30,427 $ 30,427 USAID sub CW&M AID-OAA-A , ,635 Agency for International Development Total - 255, ,062 Corporation for National & Community Service: CNCS AmeriCorps sub U Serve UT ,949 8,949 CNCS AmeriCorps sub UT # ,903 7,903 Corporation for National & Community Service Total - 16,852 16,852 Department of Agriculture: USDA APHIS CA ,774 44,774 USDA ARS NPGS ,725 7,725 USDA ERS ,679 19,679 USDA FS 09-CS ,497 14,497 USDA FS 09-JV (6,888) (6,888) USDA FS 10-CS USDA FS 10-JV ,642 9,642 USDA FS 11-CS ,990 3,990 USDA FS 11-JV ,454 20,454 USDA FS 11-JV ,154 67,154 USDA FS 11-JV ,813 46,813 USDA FS 12-CR ,827 23,827 USDA FS 12-CS ,535 59,535 USDA FS 12-JV ,081 2,081 USDA FS 12-JV ,893 69,893 USDA FS 13-CA ,378 53,378 USDA FS 13-CS ,857 32,857 USDA FS 13-CS ,343 18,343 USDA FS 13-JV ,084 21,084 USDA FS 14-CS ,035 8,035 USDA FS 14-JV ,399 2,399 USDA FS AG-82FT-C ,050 28,050 USDA FS RMRS09-JV ,227 2,227 USDA NIFA ,179 33,179 USDA NIFA , ,663 USDA NIFA , ,329 USDA NRCS 69-3A , ,425 USDA ERS sub Cornell ,854 4,854 USDA NIFA sub Dine College ,285 12,285 USDA sub GE Global Research (9) (9) USDA sub GE Global Research (5) (5) USDA sub SmartVisionWorks ,428 23,428 USDA sub UC Davis IR ,104 8,104 USDA UDAF sub Cornabys LLC (757) (757) Department of Agriculture Total 1,346,163 47,900 1,394,063 (Continued) - 5 -

8 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS CFDA Direct Pass-Through Total Federal Federal Agency and Pass-Through Entity Number Award Awards Expenditures RESEARCH AND DEVELOPMENT CLUSTER: Department of Defense: DOD AF AEDC FA M $ 60,388 $ - $ 60,388 DOD AF AEDC/PKE FA M (4,438) (4,438) DOD AF FA ,518 81,518 DOD AF W9126G ,617 45,617 DOD AFOSR FA ,288 16,288 DOD AFOSR FA ,948 98,948 DOD AFOSR FA ,431 80,431 DOD AFRL FA ,076 17,076 DOD ARMY ACC-APG-RTP W911NF ,164 11,164 DOD ARMY DPG Bsline&Montrng ,370 80,370 DOD ARMY DPG DITTO/AVERY ,936 9,936 DOD ARMY DPG Spring&Seep ,959 4,959 DOD ARMY DPG Tech Support , ,245 DOD ARMY DPG Tree Nursery ,197 46,197 DOD ARMY PEOSTRI W900KK13C , ,784 DOD ARMY W900KK-13-C , ,197 DOD ARMY W911S6-12-P ,927 26,927 DOD ARO/ONR W911NF , ,608 DOD DARPA #D13AP , ,891 DOD NRL N P ,000 25,000 DOD NSA H ,094 45,094 DOD NSA H ,144 62,144 DOD NSA H ,599 87,599 DOD NSA H ,912 12,912 DOD NSA H ,076 84,076 DOD ONR N ,981 81,981 DOD ONR N , ,636 DOD ONR N ,503 10,503 DOD ONR N P ,369 41,369 DOD AF SBIR sub ConceptsNREC ,691 18,691 DOD AF sub Ball Tech 13P1286F ,206 4,206 DOD AF sub BRRC T ,094 61,094 DOD AF sub Concepts NREC PO# DOD AF sub MLB Company ,951 56,951 DOD AF sub Utopia #UC2422-BYU ,206 19,206 DOD AF sub Utopia #UC2422-BYU ,489 19,489 DOD AF sub Utopia #UC2422-BYU ,151 41,151 DOD AFRL SIFT sub BYUTHREADS-BY ,364 3,364 DOD AFRL sub Intelligent Light ,864 48,864 DOD AFRL sub TIPD 6426BYU ,000 20,000 DOD AFRL sub TIPD LLC 6571BYU ,871 11,871 DOD AFRL sub U of Colorado ,816 5,816 DOD AFRL sub Utopia Compression UC2422-B ,415 6,415 DOD ARMY PEO STRI sub ODT ,592 37,592 DOD ARMY sub USC ,063 74,063 (Continued) - 6 -

9 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS CFDA Direct Pass-Through Total Federal Federal Agency and Pass-Through Entity Number Award Awards Expenditures RESEARCH AND DEVELOPMENT CLUSTER: Department of Defense: (Continued) DOD ARO sub UCDavis sub $ - $ 4,818 $ 4,818 DOD ARO sub UCF ,327 45,327 DOD ARO sub UNC S ,086 22,086 DOD ARO sub VCU PT SC , ,850 DOD DARPA sub Utopia #UC0118-B ,584 13,584 DOD NSEP sub ACIE U631063AC (136) (136) DOD NSEP sub IIE 2340-BYU-5-FL ,374 49,374 DOD NSEP sub IIE 2340-BYU-5-OS-CHN ,902 51,902 DOD NSEP sub IIE U631063BYUK , ,037 DOD NSEP sub IIE U BYU-D , ,111 DOD NSEP sub IIE U BYU-O , ,324 DOD NSEP sub IIE-U BYU-A , ,766 DOD NSEP sub IIE-U BYU-C ,931 10,931 DOD ONR sub Carnegie Mellon Univ ,565 94,565 DOD ONR sub Duke 14-ONR , ,511 DOD sub HiPerformTech PE ,778 34,778 DOD sub HPT PETTT BYU ,736 13,736 DOD sub IDA U , ,459 DOD sub ISS, Inc. SB (2,796) (2,796) DOD sub TAMU 02-S ,054 9,054 DOD USAMRAA sub HJF ,735 1,735 Department of Defense Total 2,346,420 3,087,169 5,433,589 Department of Education: DED P015A A 140, ,165 DED P015B B 139, ,056 DED P220A A 209, ,273 DED P220A A 31,551 31,551 DED P229A A 123, ,813 DED T365Z Z 349, ,072 DED sub Cal Berkeley B 4,600 4,600 DED sub Common Core Inc ,061 46,061 DED sub National Writing Project ,771 4,771 DED sub Provo School District ,731 14,731 DED sub U of U F A 95,719 95,719 DED sub U of U F A 175, ,776 DED sub U of U A 2,430 2,430 DED sub U of U B A 96,378 96,378 DED sub U of U A 125, ,669 DED sub U of Kansas CfR FY , ,376 DED sub USOE # A 20,488 20,488 DED sub USOE-ID: BYU A 49,835 49,835 Department of Education Total 992, ,834 1,832,764 (Continued) - 7 -

10 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS CFDA Direct Pass-Through Total Federal Federal Agency and Pass-Through Entity Number Award Awards Expenditures RESEARCH AND DEVELOPMENT CLUSTER: Department of Energy: DOE DE-FG02-03ER $ 7,346 $ - $ 7,346 DOE DE-FG02-05ER ,863 83,863 DOE DE-SC ,067 22,067 DOE NNSA DE-FG52-10NA ,108 1,108 DOE NNSA DE-NA , ,083 DOE NREL XFC ,480 1,480 DOE sub Boise State 5169-B , ,381 DOE sub LANL # ,876 79,876 DOE sub LANL Capst Project ,500 23,500 DOE sub LBNL , ,715 DOE sub Los Alamos NL CHREC ,369 36,369 DOE sub Sandia Memb (CHREC) ,564 36,564 DOE sub Sandia Nat Lab ,486 46,486 DOE sub Sandia Nat Lab ,629 18,629 DOE sub U of V GC ,820 49,820 DOE sub University of Utah ,808 43,808 DOE sub University of Utah ,674 38,674 DOE sub U of IL A ,987 30,987 DOE sub U of U (Fletcher) ,232 9,232 DOE sub U of U BYU ,045 25,045 DOE sub U of U BYU ,887 6,887 DOE sub UT Battelle ,024 5,024 DOE sub Utah State University ,304 17,304 Department of Energy Total 284, ,781 1,221,248 Department of Health and Human Services: DHHS NIH 1R15GM , ,199 DHHS NIH 1R01AA A , ,566 DHHS NIH 1R01AG , ,296 DHHS NIH 1R01DA A , ,578 DHHS NIH 1R01GM , ,664 DHHS NIH 1R03NS ,657 2,657 DHHS NIH 1R15AI ,576 4,576 DHHS NIH 1R15AI , ,753 DHHS NIH 1R15AI ,749 90,749 DHHS NIH 1R15CA A ,471 3,471 DHHS NIH 1R15GM ,722 18,722 DHHS NIH 1R15GM ,790 38,790 DHHS NIH 1R15NS ,986 86,986 DHHS NIH 1U01AI ,199 18,199 DHHS NIH 2R01EY A , ,832 DHHS NIH 2R15AI A ,840 74,840 DHHS NIH 5R01EB , ,667 DHHS NIH 7R00HD , ,598 (Continued) - 8 -

11 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS CFDA Direct Pass-Through Total Federal Federal Agency and Pass-Through Entity Number Award Awards Expenditures RESEARCH AND DEVELOPMENT CLUSTER: Department of Health and Human Services: (Continued) DHHS NIH NHLBI 4R00HL $ 90,281 $ - $ 90,281 DHHS NIH NIDCD R01 DC A , ,024 DHHS NIGMS sub John Hopkins DHHS NIH sub Boston U ,087 19,087 DHHS NIH sub Boston U ,480 36,480 DHHS NIH sub CO State G ,672 12,672 DHHS NIH sub FSU R , ,801 DHHS NIH sub Hydromer B DHHS NIH sub McGill University ,022 7,022 DHHS NIH sub Michigan State RC ,347 84,347 DHHS NIH sub NCH ,417 44,417 DHHS NIH sub Scripps R01A ,726 96,726 DHHS NIH sub Stanford ,401 48,401 DHHS NIH sub TSRI ,264 44,264 DHHS NIH sub U of Cal ,267 50,267 DHHS NIH sub UC Davis-MIND ,762 5,762 DHHS NIH sub UCSC #S ,750 40,750 DHHS NIH sub U of Cal SCS ,288 41,288 DHHS NIH sub U of U ,649 9,649 DHHS NIH sub U of U ,615 14,615 DHHS NIH sub U of LRF OGMB , ,181 DHHS NIH sub Vander VUMC ,688 7,688 DHHS NIH sub Yale M12A11384(A08720) ,352 35,352 Department of Health and Human Services Total 2,796, ,335 3,625,783 Department of Homeland Security: DHS HSHQDC-13-C-B ,787 90,787 DHS sub BNBI BN ,485 2,485 DHS sub U of Mich ,540 18,540 Department of Homeland Security Total 90,787 21, ,812 Department of Interior: USDI BLM L14AC USDI BLM L10AC ,653 1,653 USDI BLM L12AC ,174 22,174 USDI BLM L12AC ,785 1,785 USDI BLM L12AC ,758 9,758 USDI BLM L14AC ,177 7,177 USDI BLM UT RM&CC 14FC-UT ,720 26,720 USDI BLM Utah L14AC ,734 1,734 USDI BOR R09AC ,510 31,510 USDI BOR R13AC ,172 23,172 USDI FWS F11PX ,443 1,443 (Continued) - 9 -

12 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS CFDA Direct Pass-Through Total Federal Federal Agency and Pass-Through Entity Number Award Awards Expenditures RESEARCH AND DEVELOPMENT CLUSTER: Department of Interior: (Continued) USDI FWS F14PX $ 107 $ - $ 107 USDI FWS F15AC ,540 8,540 USDI NPS GB CESU P11AC8R USDI NPS P12AC ,926 10,926 USDI USGS G10PX02547/G13PD ,680 38,680 USDI USGS G12AC ,984 8,984 USDI USGS G14AC ,446 9,446 USDI USGS G14AP ,412 15,412 USDI USGS G14AP ,791 43,791 USDI BOR sub USU (R ,525 3,525 USDI BOR sub USU ,549 21,549 USDI FWS sub ND Game & Fish ,609 13,609 USDI NPS sub UW B-BYU ,825 2,825 USDI sub Nevada BLM L12PX ,550 68,550 USDI sub UT RM & CC 09FC-UT ,774 48,774 Department of Interior Total 263, , ,594 Department of State: STATE sub NAS PGA-P ,253 11,253 Department of State Total - 11,253 11,253 Department of Transportation: DOT FHA DTFH6414G ,994 1,994 DOT FHA Fellowship ,392 1,392 DOT FHA sub VHB ,405 11,405 DOT sub OSU AB BYU.Lew (269) (269) Department of Transportation Total 3,386 11,136 14,522 Environmental Protection Agency: EPA ,906 14,906 Environmental Protection Agency Total 14,906-14,906 National Aeronautics and Space Administration: NASA NNX10AJ44G , ,812 NASA NNX10AO91G , ,955 NASA NNX12AK42G ,536 51,536 NASA NNX12AN28H ,678 48,678 NASA NNX13 AI28A ,735 60,735 NASA NNX13AF52G ,814 36,814 NASA NNX13AL31H ,497 62,497 (Continued)

13 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS CFDA Direct Pass-Through Total Federal Federal Agency and Pass-Through Entity Number Award Awards Expenditures RESEARCH AND DEVELOPMENT CLUSTER: National Aeronautics and Space Administration: (Continued) NASA NNX13AL43H $ 39,402 $ - $ 39,402 NASA NNX14AO51G ,747 82,747 NASA ROSES 2013 NNX14AM67G ,417 4,417 NASA EPSCoR sub U of U NASA sub BRRC F ,216 42,216 NASA sub CIT JPL # (NNN ,770 11,770 NASA sub Concepts NREC ,767 18,767 NASA sub IU BL BYU (NN ,758 56,758 NASA sub JPL , ,867 NASA sub Mosaic ATM 001S ,209 20,209 NASA sub TRACLabs Corporation ,315 52,315 NASA sub U of Colorado ,345 17,345 NASA sub U of U BYU ,826 7,826 NASA sub U of U Intrl subaward ,357 3,357 NASA sub U of Oklahoma NASA sub U of U BYU , ,500 NASA sub U of U BYU ,713 6,713 National Aeronautics and Space Administration Total 761, ,092 1,291,685 National Endowment of Humanities: NEH FV ,233 7,233 National Endowment of Humanities Total 7,233-7,233 National Science Foundation: ARRA NSF DMS ,949 18,949 ARRA NSF IIP (212) (212) ARRA NSF sub SDSM&T-BYU ,117 1,117 NSF CHREC Interagency ,900 29,900 NSF for US Army ,067 66,067 NSF CHREC II Interagency ,451 24,451 NSF AGS , ,033 NSF ANT ,614 6,614 NSF ANT ,035 2,035 NSF AST ,795 36,795 NSF AST , ,669 NSF CBET PSC REU NSF CBET ,819 4,819 NSF CBET ,011 82,011 NSF CBET ,416 87,416 NSF CBET , ,504 NSF CBET , ,120 NSF CBET ,041 98,041 NSF CBET ,950 10,950 (Continued)

14 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS CFDA Direct Pass-Through Total Federal Federal Agency and Pass-Through Entity Number Award Awards Expenditures RESEARCH AND DEVELOPMENT CLUSTER: National Science Foundation: (Continued) NSF CCF $ 77,155 $ - $ 77,155 NSF CCF , ,192 NSF CCF ,771 58,771 NSF CHE ,921 9,921 NSF CHE ,976 62,976 NSF CMMI ,489 1,489 NSF CMMI ,427 40,427 NSF CMMI ,818 26,818 NSF CMMI ,318 39,318 NSF CMMI ,373 78,373 NSF CMMI ,406 97,406 NSF CMMI ,411 75,411 NSF CMMI , ,253 NSF CMMI ,142 97,142 NSF CMMI ,339 20,339 NSF CMMI ,586 16,586 NSF CMMI ,235 5,235 NSF CMMI , ,717 NSF CNS ,419 21,419 NSF CNS ,367 73,367 NSF DBI ,558 16,558 NSF DEB ,228 6,228 NSF DEB IOS , ,922 NSF DEB NSF DEB NSF DEB ,023 12,023 NSF DGE Ingley ,582 42,582 NSF DGE Smith ,715 23,715 NSF DGE Webb ,017 29,017 NSF DMR ,897 42,897 NSF DMR , ,074 NSF DMS ,921 54,921 NSF DMS ,697 1,697 NSF DMS , ,690 NSF DMS ,441 66,441 NSF DMS ,555 32,555 NSF DMS ,369 21,369 NSF DMS NSF DMS ,905 6,905 NSF DRL , ,750 NSF DRL , ,539 NSF DUE ,814 5,814 NSF DUE , ,617 NSF DUE ,984 1,984 NSF EAR ,107 16,107 (Continued)

15 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS CFDA Direct Pass-Through Total Federal Federal Agency and Pass-Through Entity Number Award Awards Expenditures RESEARCH AND DEVELOPMENT CLUSTER: National Science Foundation: (Continued) NSF EAR $ 84,544 $ - $ 84,544 NSF EAR , ,908 NSF EAR ,608 29,608 NSF ECCS , ,800 NSF ECCS ,340 42,340 NSF ECCS ,321 5,321 NSF EF ,404 7,404 NSF EF , ,159 NSF EF ,500 12,500 NSF EF ,763 6,763 NSF EFRI , ,549 NSF EPS , ,433 NSF I/UCRC IIP ,034 31,034 NSF IIP (CHREC) ,318 36,318 NSF IIP IUCRC BYU ,939 83,939 NSF IIP , ,005 NSF IIP , ,200 NSF IIS ,674 58,674 NSF IIS ,000 15,000 NSF IIS ,025 16,025 NSF IOS , ,828 NSF IOS , ,864 NSF IOS , ,464 NSF IPP ,188 27,188 NSF ISS ,438 21,438 NSF PHY ,937 71,937 NSF PHY ,414 85,414 NSF PHY , ,358 NSF PHY ,582 59,582 NSF PHY ,598 11,598 NSF sub ASU (DRL ,700 11,700 NSF sub ASU KMS /SUB NSF sub ASU subaward No ,187 11,187 NSF sub Chief Dull Knife HRD ,147 14,147 NSF sub Cornell ,358 9,358 NSF sub CRDF RUP EK ,279 4,279 NSF sub CUAHSI EAR ,304 10,304 NSF sub CUAHSI EAR ,222 21,222 NSF sub Harvard ,342 72,342 NSF sub Iowa State A , ,147 NSF sub MAA # ,945 20,945 NSF sub NAU (BCS ,849 17,849 NSF sub Ocean Leadership T330A NSF sub Oklahoma U AA ,767 8,767 NSF sub Penn State 4988BYUNSF ,273 24,273 (Continued)

16 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS CFDA Direct Pass-Through Total Federal Federal Agency and Pass-Through Entity Number Award Awards Expenditures RESEARCH AND DEVELOPMENT CLUSTER: National Science Foundation: (Continued) NSF sub UC Berkeley # $ - $ 65,883 $ 65,883 NSF sub U of Colorado ,064 77,064 NSF sub USU , ,934 NSF sub USU SI2-SSI , ,887 NSF sub UT #UTA ,160 68,160 NSF sub Westminster ,998 19,998 National Science Foundation Total 7,731, ,235 8,683,700 Veterans Administration: VA IPA Meredith Taylor ,053 9,053 VA PO 660-C ,941 35,941 VA PO 660-C ,682 33,682 VA PO 660-C ,540 74,540 Veterans Administration Total 153, ,216 RESEARCH AND DEVELOPMENT CLUSTER TOTAL 16,792,776 7,697,506 24,490,282 STUDENT FINANCIAL ASSISTANCE CLUSTER: Department of Education-Federal Direct Student Loans ,986,261 49,986,261 Department of Education-Pell Grant Program ,185,218 46,185,218 STUDENT FINANCIAL ASSISTANCE CLUSTER TOTAL 96,171,479-96,171,479 TOTAL FEDERAL EXPENDITURES $ 112,964,255 $ 7,697,506 $ 120,661,761 (Concluded)

17 NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS 1. BASIS OF ACCOUNTING The expenditures in the Schedule of Expenditures of Federal Awards are recognized as incurred based the accrual basis of accounting and the cost accounting principles contained in U.S. Office of Management and Budget ( OMB ) Circular A-21, Cost Principles for Educational Institutions. Under those cost principles, certain types of expenditures are not allowable or are limited as to reimbursement. 2. FEDERAL LOANS PROGRAM The University administers the Federal Direct Loan Program (including Direct Subsidized Loans, Direct Unsubsidized Loans, and Direct PLUS Loans), CFDA No The University is responsible for completing portions of the loan applications, verifying student eligibility, filing student confirmation reports, processing refunds, and disbursing loan proceeds. During the year ended December 31, 2014, the University authorized new loans under the Federal Direct Loan Program for a total of $49,986, PASS-THROUGH FUNDS The University has subcontracted the following federal awards for the year ended December 31, 2014, as follows: CFDA Federal Federal Sponsor Number Expenditures Department of Agriculture: USDA NIFA $ 33,179 USDA NIFA ,150 USDA NIFA ,810 USDA NRCS 69-3A ,623 Total Department of Agriculture 684,762 Department of Defense: DOD ARMY DPG Tech Support ,800 DOD ARMY PEOSTRI W900KK13C ,130 DOD ARMY W900KK-13-C ,331 DOD NSEP sub IIE U BYU-K ,970 DOD NSEP sub IIE U BYU-O ,596 DOD NSEP sub IIE U BYU-A ,248 Total Department of Defense 1,090,075 (Continued)

18 CFDA Federal Federal Sponsor Number Expenditures Department of Education: DED T365Z Z $ 87,050 Department of Energy: DOE NNSA DE-NA ,509 DOE sub LANL # ,725 Total Department of Energy 67,234 Department of Health and Human Services: DHHS NIH NIDCD R01 DC A ,714 DHHS NIH 1U01AI ,197 DHHS NIH 1R03NS ,238 DHHS NIH 1R01GM ,725 DHHS NIH 1R01AG ,092 DHHS NIH 1R01DA A ,294 Total Department of Health and Human Services 487,260 Department of Homeland Security: DHS HSHQDC-13-C-B ,114 Department of Interior: USDI FWS sub ND Game & Fish National Science Foundation: NSF DMR ,772 NSF IIS ,351 NSF EPS ,108 NSF DMS ,796 NSF DRL ,200 NSF EF ,869 NSF IOS ,052 NSF DEB ,015 Total National Science Foundation 913,163 Total subcontractor payments $ 3,330,707 ****** (Concluded)

19 SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION I SUMMARY OF AUDITORS RESULTS Financial Statements 1. The independent auditors report on the financial statements expressed an unmodified opinion. 2. No deficiencies were identified in internal control over financial reporting that were considered to be significant deficiencies or material weaknesses. 3. No instance of noncompliance considered material to the financial statements was disclosed by the audit. Federal Awards 4. No deficiencies were identified in internal control over compliance with requirements applicable to major federal award programs that were considered to be significant deficiencies or material weaknesses. 5. The independent auditors report on compliance for each major federal program expressed an unmodified opinion. 6. The audit disclosed no compliance findings required to be reported by OMB Circular A The University s major program was: Name of Federal Program or Cluster CFDA Number Student Financial Assistance Cluster: Federal Direct Loan Program Pell Grant Program A threshold of $3,000,000 was used to distinguish between Type A and Type B programs as those terms are defined in OMB Circular A The University did qualify as a low-risk auditee as that term is defined in OMB Circular A-133. PART II FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS SECTION None PART III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS SECTION None

20 SCHEDULE OF PRIOR-YEAR FINDINGS AND QUESTIONED COSTS None