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, 2013, 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, 2013 AND 2012 (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 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 Deloitte & Touche LLP 299 South Main Street Suite 1900 Salt Lake City, Utah United States of America Tel: Fax: 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, 2013, 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 Member of Deloitte Touche Tohmatsu

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 Deloitte & Touche LLP 299 South Main Street Suite 1900 Salt Lake City, Utah United States of America Tel: Fax: INDEPENDENT AUDITORS REPORT ON COMPLIANCE FOR EACH MAJOR 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, Member of Deloitte Touche Tohmatsu

6 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 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, 2013, and have issued our report thereon dated March 31, 2014, 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 - 4 -

7 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,

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: Agency for International Development: USAID sub CW&M Nielson $ - $ 22,373 $ 22,373 USAID sub W&M AID-OAA-A , ,476 Agency for International Development Total - 156, ,849 Corporation for National & Community Service: CNCS AmeriCorps sub UT # ,483 8,483 Corporation for National & Community Service Total - 8,483 8,483 Department of Agriculture: USDA ERS ,662 5,662 USDA ERS , ,722 USDA FS 09-CS ,124 2,124 USDA FS 09-CS (20) (20) USDA FS 09-JV ,274 11,274 USDA FS 09-JV ,692 9,692 USDA FS 10-CS ,100 18,100 USDA FS 10-JV ,195 78,195 USDA FS 11-CS ,611 3,611 USDA FS 11-JV ,953 5,953 USDA FS 11-JV ,772 45,772 USDA FS 11-JV ,109 56,109 USDA FS 12-CR ,053 6,053 USDA FS 12-CS ,384 50,384 USDA FS 12-JV ,801 80,801 USDA FS 12-JV ,535 83,535 USDA FS 13-CS ,542 5,542 USDA FS 13-CS ,147 5,147 USDA FS RMRS09-JV ,585 3,585 USDA NIFA ,695 77,695 USDA NIFA ,973 57,973 USDA NIFA , ,346 USDA NIFA , ,545 USDA ERS sub Cornell ,092 18,092 USDA NIFA sub Dine College ,360 22,360 USDA NIFA sub OSU AB BYU ,215 22,215 USDA sub GE Global Research ,911 39,911 USDA sub GE Global Research ,027 82,027 USDA UDAF sub Cornabys LLC ,682 5,682 Department of Agriculture Total 1,555, ,287 1,746,087 Department of Commerce: ARRA DOC NIST 60NANB10D , ,526 Department of Commerce Total 141, ,526 (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: DOD AF AEDC/PKE FA M $ 29,574 $ - $ 29,574 DOD AF FA ,265 2,265 DOD AF FA , ,856 DOD AFOSR FA ,797 64,797 DOD AFOSR FA ,273 32,273 DOD AFOSR FA , ,784 DOD AFRL FA ,555 9,555 DOD ARMY PEOSTRI W900KK13C , ,816 DOD ARO W911NF ,520 47,520 DOD DARPA #D13AP ,362 57,362 DOD NSA H (21,109) (21,109) DOD NSA H ,919 4,919 DOD NSA H ,688 2,688 DOD NSA H (19,884) (19,884) DOD NSA H ,717 30,717 DOD NSA H ,944 13,944 DOD NSA H ,658 31,658 DOD NSA NFLC H (10,800) (10,800) DOD NSA NFLC H (13,595) (13,595) DOD ONR N , ,002 DOD ONR N ,058 28,058 DOD ONR N ,594 32,594 DOD ONR N P (690) (690) DOD ONR N P ,750 72,750 DOD ONR W911NF ,870 40,870 DOD SSC DARPA N ,460 19,460 DOD US ARMY DPG Bsline&Montrng , ,411 DOD US ARMY DPG Small Mammal ,742 7,742 DOD US ARMY DPG Snowy Plover ,122 16,122 DOD US ARMY DPG Spring&Seep DOD US ARMY DPG Tech Support , ,312 DOD US ARMY W900KK-13-C , ,956 DOD US ARMY W911S6-12-P ,808 20,808 DOD US Army W912HZ-11-P ,350 7,350 DOD AF sub BRRC T ,315 24,315 DOD AF sub Concepts NREC PO# ,860 18,860 DOD AF sub ImSAR , ,179 DOD AF sub MLB Company ,142 68,142 DOD AF sub Scientific Systems ,897 39,897 DOD AF sub Utopia #UC2422-BYU DOD AF sub Utopia ,366 3,366 DOD AFRL sub Intelligent Light ,932 2,932 DOD AFRL sub Intelligent Light ,665 6,665 DOD AFRL sub ISSI SB ,813 3,813 DOD ARO sub UCDavis sub ,203 48,203 DOD ARO sub UCF ,792 81,792 DOD ARO sub UNC S ,076 61,076 DOD NSEP sub ACIE U631063AC ,006 31,006 DOD NSEP sub IIE U631063BYUK , ,292 DOD NSEP sub IIE U BYU-D , ,999 DOD NSEP sub IIE U BYU-O , ,203 (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 Defense: (Continued) DOD NSEP sub IIE U BYU-O $ - $ 122,533 $ 122,533 DOD NSEP sub IIE-U BYU-A , ,805 DOD NSEP sub IIE-U BYU-C ,079 11,079 DOD ONR sub AMP N C (3,598) (3,598) DOD ONR sub CarnegieMellonUniv ,621 90,621 DOD ONR Sub Duke 14-ONR ,991 4,991 DOD SBIR sub Torion Tech W911S (832) (832) DOD sub Aquaveo (1) (1) DOD sub IDA U ,309 91,309 DOD sub ISS, Inc. SB ,403 54,403 DOD sub Scientific Systems ,666 10,666 DOD sub Torion Technologies ,486 17,486 DOD sub U of U ,665 14,665 DOD sub Utopia Compression ,451 2,451 DOD US ARMY MED sub HJF ,237 10,237 DOD US ARMY PEO STRI sub ODT ,517 14,517 Department of Defense Total 2,010,885 2,724,613 4,735,498 Department of Education: DED P015A A 166, ,234 DED P015B B 262, ,404 DED P220A A 147, ,443 DED P229A A 184, ,872 DED T195N N 13,471 13,471 DED T365Z Z 237, ,611 DED sub Ashland P116M100004BYU M DED sub National Writing Pr ,800 5,800 DED sub National Writing Pr ,752 17,752 DED sub National Writing Project 09-UT A 7,150 7,150 DED sub Provo School District ,726 12,726 DED sub U o IL Sub# ,607 23,607 DED sub U of KansasCfR FY , ,352 DED sub U of U F A 19,710 19,710 DED sub U of U F A 283, ,194 DED sub USOE A 65,169 65,169 DED sub USOE-ID: BYU School Pa A 19,599 19,599 Department of Education Total 1,012, ,710 1,632,745 Department of Energy: ARRA DOE sub IL State Geo Survey ,801 17,801 DOE DE-FG02-03ER , ,839 DOE DE-FG02-05ER , ,948 DOE NNSA DE-FG52-10NA ,455 34,455 DOE NNSA DE-NA , ,482 DOE sub Boise State 5169-B , ,011 DOE sub GTI Project No ,951 42,951 DOE sub Hampton Univ ,536 52,536 DOE sub LBNL , ,563 (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 Energy: (Continued) DOE sub Los Alamos NL CHREC $ - $ 39,631 $ 39,631 DOE sub NETL RES ,648 46,648 DOE sub Sandia Membership (CHREC) ,685 60,685 DOE sub Sandia Natl Lab ,864 68,864 DOE sub Sandia Nat'l Labs ,467 21,467 DOE sub Sandia Nat'l Labs ,379 3,379 DOE sub U of IL A ,975 29,975 DOE sub U of U (Fletcher) ,897 39,897 DOE sub U of U BYU ,919 9,919 DOE sub U of U BYU ,713 47,713 DOE sub U of V GC ,872 37,872 Department of Energy Total 605, ,912 1,479,636 Department of Health and Human Services: ARRA DHHS NIH 1R15AI (186) (186) DHHS NIH #1R15GM ,700 81,700 DHHS NIH 1R01AA A , ,106 DHHS NIH 1R01AG , ,255 DHHS NIH 1R01GM ,088 31,088 DHHS NIH 1R01GM , ,020 DHHS NIH 1R03NS ,607 97,607 DHHS NIH 1R15AI ,270 8,270 DHHS NIH 1R15AI ,839 80,839 DHHS NIH 1R15AI ,966 70,966 DHHS NIH 1R15AI ,982 47,982 DHHS NIH 1R15CA A ,786 31,786 DHHS NIH 1R15GM ,013 82,013 DHHS NIH 1R15NS ,859 65,859 DHHS NIH 1U01AI , ,397 DHHS NIH 2R01EY A , ,434 DHHS NIH 2R15AI A ,853 80,853 DHHS NIH 5R01EB , ,193 DHHS NIH 7R00HD , ,438 DHHS NIH NIDCD , ,741 DHHS NIH SBIR sub LiquiLume Corp ,582 37,582 DHHS NIH sub Baylor ,459 12,459 DHHS NIH sub Boston U ,288 21,288 DHHS NIH sub Boston U ,006 47,006 DHHS NIH sub FSU R ,905 88,905 DHHS NIH sub McGillUniv ,492 76,492 DHHS NIH sub NCH ,773 10,773 DHHS NIH sub Stanford ,957 82,957 DHHS NIH sub TSRI ,043 69,043 DHHS NIH sub U of Cal ,842 93,842 DHHS NIH sub UCSC #S ,605 21,605 DHHS NIH sub UCSC #S ,606 35,606 DHHS NIH sub U of U ,688 66,688 (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 Health and Human Services: (Continued) DHHS NIH sub Univ of Chicago $ - $ 75,691 $ 75,691 DHHS NIH sub Univ of LRF #OGMB ,623 50,623 DHHS NIH sub Vander VUMC ,347 26,347 DHHS NIH sub Yale M12A11384(A08720) ,471 66,471 Department of Health and Human Services Total 3,341, ,378 4,224,739 Department of Homeland Security: DHS HSHQDC-10-C ,654 75,654 DHS HSHQDC-13-C-B ,885 13,885 DHS sub BNBI #BN ,131 28,131 DHS sub BNBI BN , ,615 DHS sub U of Mich ,808 65,808 Department of Homeland Security Total 89, , ,093 Department of Interior: ARRA USDI BLM L10AC ,449 30,449 USDI BLM L08AC ,884 3,884 USDI BLM L08AC ,271 11,271 USDI BLM L08AC ,247 14,247 USDI BLM L10AC ,715 1,715 USDI BLM L12AC USDI BLM L12AC ,929 4,929 USDI BOR R09AC ,386 25,386 USDI BOR R13AC ,812 2,812 USDI FWS F11PX ,961 11,961 USDI NPS CC-deposit ,840 1,840 USDI NPS GB CESU P11AC8R ,646 37,646 USDI NPS Great Basin Natl Park USDI NPS P08AC ,999 12,999 USDI NPS P12AC ,592 9,592 USDI USGS G10PX02547/G12PD ,932 19,932 USDI USGS G12AC ,446 35,446 USDI BOR sub USU # (R ,475 11,475 USDI FWS sub ND Game & Fish ,125 39,125 USDI NPS sub UW B-BYU ,173 2,173 USDI sub Nevada BLM L12PX , ,108 USDI sub U. of Wyoming , ,629 USDI sub UT RM & CC 09FC-UT ,164 58,164 Department of Interior Total 224, , ,099 Department of State: STATE sub NAS PGA-P ,705 38,705 Department of State Total - 38,705 38,705 (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: Department of Transportation: DOT FHA Fellowship $ 2,427 $ - $ 2,427 DOT sub OSU AB BYU.Lew ,272 28,272 Department of Transportation Total 2,427 28,272 30,699 Environmental Protection Agency: EPA SU (13) (13) EPA sub ClevelandClinic 208SUB ,985 20,985 Environmental Protection Agency Total (13) 20,985 20,972 National Aeronautics and Space Administration: NASA NNX08AQ95G ,836 6,836 NASA NNX10AJ44G , ,921 NASA NNX10AO91G , ,448 NASA NNX12AK42G ,682 49,682 NASA NNX12AN28H ,462 63,462 NASA NNX13 AI28A ,007 8,007 NASA NNX13AF52G ,488 85,488 NASA NNX13AL31H ,494 16,494 NASA NNX13AL43H ,065 18,065 NASA EPSCoR sub UofU (682) (682) NASA sub BRRC F ,619 85,619 NASA sub BRRC F ,763 7,763 NASA sub CIT JPL # (NNN ,679 18,679 NASA sub Concepts NREC ,357 18,357 NASA sub IU BL BYU (NN ,771 3,771 NASA sub JPL ,600 30,600 NASA sub JPL ,115 59,115 NASA sub Mosaic ATM 001S ,210 5,210 NASA sub TRACLabs Corporation NASA sub U of Colorado , ,782 NASA sub U of Oklahoma ,927 33,927 NASA sub U of U BYU ,174 17,174 NASA sub U of U BYU ,800 96,800 National Aeronautics and Space Administration Total 562, ,873 1,151,276 National Endowment of the Arts: NEA ,984 9,984 National Endowment of the Arts Total 9,984 9,984 National Endowment of Humanities: NEH sub Dr. Albert Rabil ,966 7,966 National Endowment of Humanities Total 7,966 7,966 (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: ARRA NSF CCF $ 6,954 $ - $ 6,954 ARRA NSF DMS ,396 47,396 ARRA NSF IIP ,574 6,574 ARRA NSF sub SDSM&T-BYU ,500 11,500 ARRA NSF sub UofU , ,912 NFS PHY ,986 86,986 NSF #ANT ,828 5,828 NSF CHRECInteragency ,500 46,500 NSF AGS ,020 52,020 NSF ANT ,414 58,414 NSF AST ,692 1,692 NSF AST , ,130 NSF ATM ,166 23,166 NSF Award #CBET ,837 75,837 NSF Award #DEB ,267 3,267 NSF CBET NSF CBET ,818 1,818 NSF CBET ,089 81,089 NSF CBET ,822 99,822 NSF CBET ,155 57,155 NSF CBET ,726 63,726 NSF CCF , ,078 NSF CCF ,052 52,052 NSF CCF ,764 62,764 NSF CCF ,078 7,078 NSF CMMI NSF CMMI ,377 21,377 NSF CMMI ,857 94,857 NSF CMMI ,347 8,347 NSF CMMI ,781 86,781 NSF CMMI , ,413 NSF CMMI ,727 64,727 NSF CMMI ,383 77,383 NSF CMMI ,041 38,041 NSF CMMI ,324 14,324 NSF CMMI ,780 81,780 NSF CNS ,095 19,095 NSF CNS ,195 70,195 NSF CNS ,193 3,193 NSF DBI , ,279 NSF DEB ,000 9,000 NSF DEB IOS ,470 46,470 NSF DEB ,819 20,819 NSF DEB NSF DEB ,592 2,592 NSF DEB ,367 13,367 NSF DEB , ,069 NSF DGE B. Miller ,796 14,796 NSF DGE R. Smith ,484 37,484 (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 DGE R. Webb $ 13,434 $ - $ 13,434 NSF DGE S. Ingley ,741 40,741 NSF DMR ,774 88,774 NSF DMR ,131 85,131 NSF DMS ,686 40,686 NSF DMS ,417 60,417 NSF DMS ,595 99,595 NSF DMS ,371 2,371 NSF DRL , ,731 NSF DRL NSF DUE ,086 7,086 NSF DUE ,304 4,304 NSF EAR ,124 15,124 NSF EAR ,471 63,471 NSF EAR ,008 12,008 NSF EAR ,917 1,917 NSF ECCS , ,439 NSF ECCS ,492 29,492 NSF EF ,168 64,168 NSF EF ,152 26,152 NSF EFRI , ,775 NSF EPS ,182,669 1,182,669 NSF IIP (319) (319) NSF IIP (CHREC) ,018 19,018 NSF IIP IUCRC BYU ,962 99,962 NSF IIP ,698 70,698 NSF IIP , ,477 NSF IIS ,083 33,083 NSF IIS ,950 81,950 NSF IOS ,358 90,358 NSF IOS NSF IOS , ,017 NSF IOS ,448 44,448 NSF PHY ,877 9,877 NSF PHY ,338 51,338 NSF PHY ,583 24,583 NSF PHY , ,919 NSF PHY ,027 83,027 NSF sub ASU *WAESO KMS NSF sub ASU *WAESO KMS NSF sub ASU (DRL ,803 4,803 NSF sub ASU ,418 24,418 NSF sub Chief Dull Knife College NSF sub Chief Dull Knife College ,085 4,085 NSF sub Chief Dull Knife HRD ,436 3,436 NSF sub Cornell ,130 56,130 NSF sub CUAHSI EAR ,669 7,669 NSF sub CUAHSI EAR ,400 23,400 NSF sub CUNY-Hunter 40B13-A ,930 16,930 (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 Harvard $ - $ 66,085 $ 66,085 NSF sub Iowa State A ,615 64,615 NSF sub LiquiLume Diagnostics NSF sub NAU (BCS ,120 18,120 NSF sub Ocean Leadership T330A ,603 5,603 NSF sub Temple Un ,751 52,751 NSF sub Texas A&M S ,301 24,301 NSF sub UC Berkeley # ,362 60,362 NSF sub UofColorado ,725 36,725 NSF sub USU , ,729 NSF sub USU SI2-SSI ,039 75,039 NSF sub Westminster # ,000 8,000 National Science Foundation Total 6,085,175 1,067,831 7,153,006 Veterans Administration: VA VA660-D ,442 35,442 VA VA660-D ,594 74,594 VA VA660-D ,879 32,879 VA VA660-D ,632 39,632 VA SLC HCS IPA-CALL Veterans Administration Total 182, ,548 RESEARCH AND DEVELOPMENT CLUSTER TOTAL 15,823,818 7,815,093 23,638,911 STUDENT FINANCIAL ASSISTANCE CLUSTER: Department of Education-Federal Direct Student Loans ,701,642 53,701,642 Department of Education-Pell Grant Program ,093,567 48,093,567 STUDENT FINANCIAL ASSISTANCE CLUSTER TOTAL 101,795, ,795,209 TOTAL FEDERAL EXPENDITURES $ 117,619,027 $ 7,815,093 $ 125,434,120 (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 on 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 Student Loans (including federal Stafford loans and Federal Parent Loans for Undergraduate Students), 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, 2013, the University authorized new loans under the Federal Direct Student Loan program for a total of $53,701, PASS-THROUGH FUNDS The University has subcontracted the following federal awards for the year ended December 31, 2013, as follows: CFDA Federal Federal Sponsor Number Expenditures Department of Agriculture: USDA NIFA $ 27,203 USDA NIFA ,771 USDA NIFA ,769 Total Department of Agriculture 723,743 Department of Defense: DOD NSEP sub IIE U631063BYUK ,500 DOD NSEP sub IIE U BYU-O ,609 DOD NSEP sub IIE-U BYU-A ,435 DOD US ARMY DPG Tech Support ,318 DOD US ARMY W900KK-13-C ,532 Total Department of Defense 605,394 (Continued)

18 CFDA Federal Federal Sponsor Number Expenditures Department of Education: DED T365Z Z $ 35,802 Department of Energy: DOE NNSA DE-NA ,160 DOE sub Hampton Univ ,669 Total Department of Energy 119,829 Department of Health and Human Services: DHHS NIH 1R01AG ,093 DHHS NIH 1R01GM ,786 DHHS NIH 1R03NS ,677 DHHS NIH 1U01AI ,894 DHHS NIH NIDCD ,779 Total Department of Health and Human Services 1,259,229 Department of Interior: USDI FWS sub ND Game & Fish ,196 National Aeronautics and Space Administration: NASA sub U of Colorado ,000 National Science Foundation: NSF DMR ,154 NSF DMS ,800 NSF DRL ,810 NSF EPS ,054 NSF IIS ,755 Total National Science Foundation 955,573 TOTAL SUBCONTRACTOR PAYMENTS $ 3,878,766 (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 Student Loans 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