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
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-133 3 4 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE YEAR ENDED DECEMBER 31, 2014 5 14 NOTES TO THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS 15 16 SCHEDULE OF FINDINGS AND QUESTIONED COSTS FOR THE YEAR ENDED DECEMBER 31, 2014 17 SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS FOR THE YEAR ENDED DECEMBER 31, 2014 18
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, 2015. 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
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, 2015-2 -
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-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, 2014. 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, 2014. 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, 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, 2015-4 -
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 740681-Nielson 98.001 $ - $ 30,427 $ 30,427 USAID sub CW&M AID-OAA-A-12-00096 98.001 224,635 224,635 Agency for International Development Total - 255,062 255,062 Corporation for National & Community Service: CNCS AmeriCorps sub U Serve UT 94.006 8,949 8,949 CNCS AmeriCorps sub UT #141022 94.006 7,903 7,903 Corporation for National & Community Service Total - 16,852 16,852 Department of Agriculture: USDA APHIS 14-8130-0448-CA 10.000 44,774 44,774 USDA ARS NPGS 59-1245-1-001 10.001 7,725 7,725 USDA ERS 59-5000-1-0034 10.253 19,679 19,679 USDA FS 09-CS-11041709-006 10.600 14,497 14,497 USDA FS 09-JV-11221632-284 10.600 (6,888) (6,888) USDA FS 10-CS-11041914-019 10.600 18 18 USDA FS 10-JV-11221632-199 10.600 9,642 9,642 USDA FS 11-CS-11040100-017 10.600 3,990 3,990 USDA FS 11-JV-11221632-013 10.600 20,454 20,454 USDA FS 11-JV-11272167-044 10.600 67,154 67,154 USDA FS 11-JV-11272167-054 10.600 46,813 46,813 USDA FS 12-CR-11031600-062 10.600 23,827 23,827 USDA FS 12-CS-11041000-036 10.600 59,535 59,535 USDA FS 12-JV-11221632-036 10.600 2,081 2,081 USDA FS 12-JV-11221632-103 10.600 69,893 69,893 USDA FS 13-CA-11420004-149 10.600 53,378 53,378 USDA FS 13-CS-11040800-029 10.600 32,857 32,857 USDA FS 13-CS-11041000-033 10.600 18,343 18,343 USDA FS 13-JV-11221632-128 10.600 21,084 21,084 USDA FS 14-CS-11046000-010 10.600 8,035 8,035 USDA FS 14-JV-11221632-099 10.600 2,399 2,399 USDA FS AG-82FT-C-14-0002 10.600 28,050 28,050 USDA FS RMRS09-JV-11221632-200 10.600 2,227 2,227 USDA NIFA 2010-38415-21908 10.200 33,179 33,179 USDA NIFA 2010-51181-20190 10.309 274,663 274,663 USDA NIFA 2011-67009-20366 10.310 219,329 219,329 USDA NRCS 69-3A75-14-61 10.912 269,425 269,425 USDA ERS sub Cornell 62140-9611 10.253 4,854 4,854 USDA NIFA sub Dine College 10.001 12,285 12,285 USDA sub GE Global Research 10.000 (9) (9) USDA sub GE Global Research 10.000 (5) (5) USDA sub SmartVisionWorks 2014-336 10.212 23,428 23,428 USDA sub UC Davis IR-4 2014028 10.200 8,104 8,104 USDA UDAF sub Cornabys LLC 10.170 (757) (757) Department of Agriculture Total 1,346,163 47,900 1,394,063 (Continued) - 5 -
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 FA9101-14-M-0001 12.800 $ 60,388 $ - $ 60,388 DOD AF AEDC/PKE FA9101-12-M-00 12.800 (4,438) (4,438) DOD AF FA8651-13-1-0005 12.800 81,518 81,518 DOD AF W9126G-14-2-0041 12.300 45,617 45,617 DOD AFOSR FA9550-11-1-0329 12.800 16,288 16,288 DOD AFOSR FA9550-12-1-0308 12.800 98,948 98,948 DOD AFOSR FA9550-14-1-0113 12.800 80,431 80,431 DOD AFRL FA9453-13-1-0240 12.800 17,076 17,076 DOD ARMY ACC-APG-RTP W911NF-14 12.431 11,164 11,164 DOD ARMY DPG Bsline&Montrng 12.400 80,370 80,370 DOD ARMY DPG DITTO/AVERY 12.400 9,936 9,936 DOD ARMY DPG Spring&Seep 12.400 4,959 4,959 DOD ARMY DPG Tech Support 12.400 205,245 205,245 DOD ARMY DPG Tree Nursery 12.400 46,197 46,197 DOD ARMY PEOSTRI W900KK13C0005 12.300 234,784 234,784 DOD ARMY W900KK-13-C-0026 12.100 389,197 389,197 DOD ARMY W911S6-12-P-0185 12.100 26,927 26,927 DOD ARO/ONR W911NF-12-1-0469 12.431 104,608 104,608 DOD DARPA #D13AP00037 12.910 253,891 253,891 DOD NRL N00173-14-P-6401 12.300 25,000 25,000 DOD NSA H98230-13-1-0101 12.900 45,094 45,094 DOD NSA H98230-13-1-0102 12.900 62,144 62,144 DOD NSA H98230-13-1-0133 12.900 87,599 87,599 DOD NSA H98230-14-0113 12.901 12,912 12,912 DOD NSA H98230-14-1-0065 12.900 84,076 84,076 DOD ONR N00014-11-1-0896 12.300 81,981 81,981 DOD ONR N00014-13-1-0544 12.300 132,636 132,636 DOD ONR N00014-14-0494 12.300 10,503 10,503 DOD ONR N68936-12-P-0592 12.300 41,369 41,369 DOD AF SBIR sub ConceptsNREC1315 12.800 18,691 18,691 DOD AF sub Ball Tech 13P1286F 12.000 4,206 4,206 DOD AF sub BRRC 130118T-501 12.800 61,094 61,094 DOD AF sub Concepts NREC PO# 1 12.000 380 380 DOD AF sub MLB Company 13-01 12.800 56,951 56,951 DOD AF sub Utopia #UC2422-BYU- 12.800 19,206 19,206 DOD AF sub Utopia #UC2422-BYU- 12.800 19,489 19,489 DOD AF sub Utopia #UC2422-BYU- 12.800 41,151 41,151 DOD AFRL SIFT sub BYUTHREADS-BY 12.800 3,364 3,364 DOD AFRL sub Intelligent Light 12.800 48,864 48,864 DOD AFRL sub TIPD 6426BYU 12.800 20,000 20,000 DOD AFRL sub TIPD LLC 6571BYU 12.800 11,871 11,871 DOD AFRL sub U of Colorado 12.800 5,816 5,816 DOD AFRL sub Utopia Compression UC2422-B 12.800 6,415 6,415 DOD ARMY PEO STRI sub ODT 12.000 37,592 37,592 DOD ARMY sub USC 44787930 12.000 74,063 74,063 (Continued) - 6 -
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 0700156 12.431 $ - $ 4,818 $ 4,818 DOD ARO sub UCF 64018284-01 12.400 45,327 45,327 DOD ARO sub UNC S55039 12.431 22,086 22,086 DOD ARO sub VCU PT108802-SC20 12.420 103,850 103,850 DOD DARPA sub Utopia #UC0118-B 12.910 13,584 13,584 DOD NSEP sub ACIE U631063AC10 12.550 (136) (136) DOD NSEP sub IIE 2340-BYU-5-FL 12.550 49,374 49,374 DOD NSEP sub IIE 2340-BYU-5-OS-CHN- 12.550 51,902 51,902 DOD NSEP sub IIE U631063BYUK12 12.550 583,037 583,037 DOD NSEP sub IIE U631073-BYU-D 12.550 549,111 549,111 DOD NSEP sub IIE U631083-BYU-O 12.550 374,324 374,324 DOD NSEP sub IIE-U631073-BYU-A 12.550 284,766 284,766 DOD NSEP sub IIE-U631083-BYU-C 12.550 10,931 10,931 DOD ONR sub Carnegie Mellon Univ 12.300 94,565 94,565 DOD ONR sub Duke 14-ONR-1004 12.300 218,511 218,511 DOD sub HiPerformTech 14463-PE 12.000 34,778 34,778 DOD sub HPT 14463-PETTT BYU 12.000 13,736 13,736 DOD sub IDA U-2013-001 12.000 195,459 195,459 DOD sub ISS, Inc. SB20131 12.000 (2,796) (2,796) DOD sub TAMU 02-S140279 12.431 9,054 9,054 DOD USAMRAA sub HJF 784373 12.420 1,735 1,735 Department of Defense Total 2,346,420 3,087,169 5,433,589 Department of Education: DED P015A100175 84.015A 140,165 140,165 DED P015B100175 84.015B 139,056 139,056 DED P220A100014 84.220A 209,273 209,273 DED P220A140019 84.220A 31,551 31,551 DED P229A100028 84.229A 123,813 123,813 DED T365Z120236 84.365Z 349,072 349,072 DED sub Cal Berkeley 84.015B 4,600 4,600 DED sub Common Core Inc. 84.000 46,061 46,061 DED sub National Writing Project 84.367 4,771 4,771 DED sub Provo School District 84.000 14,731 14,731 DED sub U of U 10018622F1 84.015A 95,719 95,719 DED sub U of U 10018622F2 84.015A 175,776 175,776 DED sub U of U 10035958 84.015A 2,430 2,430 DED sub U of U 10036143B 84.015A 96,378 96,378 DED sub U of U 10037283 84.015A 125,669 125,669 DED sub U of Kansas CfR FY2012-095 84.342 203,376 203,376 DED sub USOE #150011 84.027A 20,488 20,488 DED sub USOE-ID: BYU 84.027A 49,835 49,835 Department of Education Total 992,930 839,834 1,832,764 (Continued) - 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: Department of Energy: DOE DE-FG02-03ER15410 81.049 $ 7,346 $ - $ 7,346 DOE DE-FG02-05ER15666 81.000 83,863 83,863 DOE DE-SC0012587 81.049 22,067 22,067 DOE NNSA DE-FG52-10NA29655 81.112 1,108 1,108 DOE NNSA DE-NA0000439 81.113 170,083 170,083 DOE NREL XFC-5-42070-01 81.000 1,480 1,480 DOE sub Boise State 5169-B 81.117 167,381 167,381 DOE sub LANL #257825 81.000 79,876 79,876 DOE sub LANL Capst Project 300954 81.000 23,500 23,500 DOE sub LBNL 7056409 81.000 299,715 299,715 DOE sub Los Alamos NL CHREC 81.000 36,369 36,369 DOE sub Sandia Memb (CHREC) 81.000 36,564 36,564 DOE sub Sandia Nat Lab 1125143 81.000 46,486 46,486 DOE sub Sandia Nat Lab 1340686 81.000 18,629 18,629 DOE sub U of V GC10044-138614 81.049 49,820 49,820 DOE sub University of Utah 100 81.124 43,808 43,808 DOE sub University of Utah 100 81.124 38,674 38,674 DOE sub U of IL 2005-05060-26 A5507 81.089 30,987 30,987 DOE sub U of U (Fletcher) 81.000 9,232 9,232 DOE sub U of U 10015374-BYU 81.000 25,045 25,045 DOE sub U of U 10018503-BYU 81.000 6,887 6,887 DOE sub UT Battelle 4000135639 81.000 5,024 5,024 DOE sub Utah State University 81.113 17,304 17,304 Department of Energy Total 284,467 936,781 1,221,248 Department of Health and Human Services: DHHS NIH 1R15GM100376-01 93.859 132,199 132,199 DHHS NIH 1R01AA020919-01A1 93.273 312,566 312,566 DHHS NIH 1R01AG042611-01 93.866 254,296 254,296 DHHS NIH 1R01DA035958-01A1 93.279 128,578 128,578 DHHS NIH 1R01GM104972-01 93.859 346,664 346,664 DHHS NIH 1R03NS078700-01 93.853 2,657 2,657 DHHS NIH 1R15AI091517-01 93.855 4,576 4,576 DHHS NIH 1R15AI101958-01 93.855 153,753 153,753 DHHS NIH 1R15AI107753-01 93.855 90,749 90,749 DHHS NIH 1R15CA141385-01A1 93.393 3,471 3,471 DHHS NIH 1R15GM096222-01 93.859 18,722 18,722 DHHS NIH 1R15GM110646-01 93.859 38,790 38,790 DHHS NIH 1R15NS078645-01 93.853 86,986 86,986 DHHS NIH 1U01AI082209-01 93.855 18,199 18,199 DHHS NIH 2R01EY012287-10A2 93.897 341,832 341,832 DHHS NIH 2R15AI072769-02A1 93.855 74,840 74,840 DHHS NIH 5R01EB006124-05 93.286 330,667 330,667 DHHS NIH 7R00HD055054-06 93.865 153,598 153,598 (Continued) - 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 Health and Human Services: (Continued) DHHS NIH NHLBI 4R00HL113105 93.837 $ 90,281 $ - $ 90,281 DHHS NIH NIDCD R01 DC009616-01A1 93.000 213,024 213,024 DHHS NIGMS sub John Hopkins 200232 93.859 73 73 DHHS NIH sub Boston U 4500001166 93.865 19,087 19,087 DHHS NIH sub Boston U 9500301003 93.172 36,480 36,480 DHHS NIH sub CO State G-89840-1 93.866 12,672 12,672 DHHS NIH sub FSU R01466 93.855 113,801 113,801 DHHS NIH sub Hydromer 2014-01-B 93.847 493 493 DHHS NIH sub McGill University 216730 93.173 7,022 7,022 DHHS NIH sub Michigan State RC10369 93.701 84,347 84,347 DHHS NIH sub NCH 933813 93.865 44,417 44,417 DHHS NIH sub Scripps R01A10289 93.000 96,726 96,726 DHHS NIH sub Stanford 25823710 93.286 48,401 48,401 DHHS NIH sub TSRI 5-50193 93.000 44,264 44,264 DHHS NIH sub U of Cal 10321293 93.865 50,267 50,267 DHHS NIH sub UC Davis-MIND 08-00405 93.865 5,762 5,762 DHHS NIH sub UCSC #S0183835 93.855 40,750 40,750 DHHS NIH sub U of Cal SCS0183795 93.172 41,288 41,288 DHHS NIH sub U of U 10022090-02 93.847 9,649 9,649 DHHS NIH sub U of U 10028316-01 93.173 14,615 14,615 DHHS NIH sub U of LRF OGMB110242 93.113 116,181 116,181 DHHS NIH sub Vander VUMC 39587 93.305 7,688 7,688 DHHS NIH sub Yale M12A11384(A08720) 93.859 35,352 35,352 Department of Health and Human Services Total 2,796,448 829,335 3,625,783 Department of Homeland Security: DHS HSHQDC-13-C-B0052 97.000 90,787 90,787 DHS sub BNBI BN13-0001 97.000 2,485 2,485 DHS sub U of Mich 3002095728 97.077 18,540 18,540 Department of Homeland Security Total 90,787 21,025 111,812 Department of Interior: USDI BLM L14AC00389 15.231 127 127 USDI BLM L10AC16150 15.231 1,653 1,653 USDI BLM L12AC20071 15.238 22,174 22,174 USDI BLM L12AC20093 15.224 1,785 1,785 USDI BLM L12AC20591 15.238 9,758 9,758 USDI BLM L14AC00346 15.238 7,177 7,177 USDI BLM UT RM&CC 14FC-UT-1930 15.200 26,720 26,720 USDI BLM Utah L14AC00370 15.238 1,734 1,734 USDI BOR R09AC40010 15.500 31,510 31,510 USDI BOR R13AC10030 15.560 23,172 23,172 USDI FWS F11PX01627 15.600 1,443 1,443 (Continued) - 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 Interior: (Continued) USDI FWS F14PX0539 15.600 $ 107 $ - $ 107 USDI FWS F15AC00046 15.600 8,540 8,540 USDI NPS GB CESU P11AC8R001 15.945 623 623 USDI NPS P12AC10873 15.945 10,926 10,926 USDI USGS G10PX02547/G13PD006 15.800 38,680 38,680 USDI USGS G12AC20174 15.808 8,984 8,984 USDI USGS G14AC00206 15.810 9,446 9,446 USDI USGS G14AP00119 15.807 15,412 15,412 USDI USGS G14AP0031 15.807 43,791 43,791 USDI BOR sub USU 11055302(R11 15.507 3,525 3,525 USDI BOR sub USU 13092001 15.557 21,549 21,549 USDI FWS sub ND Game & Fish 15.611 13,609 13,609 USDI NPS sub UW 1001576B-BYU 15.945 2,825 2,825 USDI sub Nevada BLM L12PX00286 15.200 68,550 68,550 USDI sub UT RM & CC 09FC-UT-1610 15.000 48,774 48,774 Department of Interior Total 263,762 158,832 422,594 Department of State: STATE sub NAS PGA-P210878 19.000 11,253 11,253 Department of State Total - 11,253 11,253 Department of Transportation: DOT FHA DTFH6414G00054 20.200 1,994 1,994 DOT FHA Fellowship 20.200 1,392 1,392 DOT FHA sub VHB 38110.07 20.200 11,405 11,405 DOT sub OSU AB-5-67160.BYU.Lew 20.761 (269) (269) Department of Transportation Total 3,386 11,136 14,522 Environmental Protection Agency: EPA 83552201 66.516 14,906 14,906 Environmental Protection Agency Total 14,906-14,906 National Aeronautics and Space Administration: NASA NNX10AJ44G 43.000 150,812 150,812 NASA NNX10AO91G 43.000 223,955 223,955 NASA NNX12AK42G 43.001 51,536 51,536 NASA NNX12AN28H 43.008 48,678 48,678 NASA NNX13 AI28A 43.001 60,735 60,735 NASA NNX13AF52G 43.009 36,814 36,814 NASA NNX13AL31H 43.008 62,497 62,497 (Continued) - 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: National Aeronautics and Space Administration: (Continued) NASA NNX13AL43H 43.008 $ 39,402 $ - $ 39,402 NASA NNX14AO51G 43.009 82,747 82,747 NASA ROSES 2013 NNX14AM67G 43.001 4,417 4,417 NASA EPSCoR sub U of U 1002956 43.000 566 566 NASA sub BRRC 130117F-501 43.000 42,216 42,216 NASA sub CIT JPL #1484549 (NNN 43.000 11,770 11,770 NASA sub Concepts NREC 43.000 18,767 18,767 NASA sub IU BL-4363100-BYU (NN 43.001 56,758 56,758 NASA sub JPL 1450386 43.000 183,867 183,867 NASA sub Mosaic ATM 001S4001 43.000 20,209 20,209 NASA sub TRACLabs Corporation 43.000 52,315 52,315 NASA sub U of Colorado 1548568 43.002 17,345 17,345 NASA sub U of U 10029568 BYU 43.008 7,826 7,826 NASA sub U of U Intrl subaward 43.000 3,357 3,357 NASA sub U of Oklahoma 2011-47 43.001 883 883 NASA sub U of U 10017666 BYU 43.000 107,500 107,500 NASA sub U of U 10017666 BYU 43.000 6,713 6,713 National Aeronautics and Space Administration Total 761,593 530,092 1,291,685 National Endowment of Humanities: NEH FV-50387-14 45.163 7,233 7,233 National Endowment of Humanities Total 7,233-7,233 National Science Foundation: ARRA NSF DMS-0847074 47.082 18,949 18,949 ARRA NSF IIP-0934377 47.082 (212) (212) ARRA NSF sub SDSM&T-BYU 12-03 47.082 1,117 1,117 NSF 0801876 CHREC Interagency 47.041 29,900 29,900 NSF 1067940 for US Army 47.041 66,067 66,067 NSF 1265957 CHREC II Interagency 47.041 24,451 24,451 NSF AGS-1238947 47.050 130,033 130,033 NSF ANT-0944730 47.078 6,614 6,614 NSF ANT-1241487 47.078 2,035 2,035 NSF AST-1106218 47.000 36,795 36,795 NSF AST-1309832 47.049 146,669 146,669 NSF CBET - 1254148 PSC REU 47.041 254 254 NSF CBET - 1254148 47.041 4,819 4,819 NSF CBET-1054867 47.041 82,011 82,011 NSF CBET-1066356 47.000 87,416 87,416 NSF CBET-1159423 47.041 133,504 133,504 NSF CBET-1160289 47.041 101,120 101,120 NSF CBET-1235881 47.041 98,041 98,041 NSF CBET-1403403 47.041 10,950 10,950 (Continued) - 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: National Science Foundation: (Continued) NSF CCF-1017004 47.070 $ 77,155 $ - $ 77,155 NSF CCF-1302524 47.070 110,192 110,192 NSF CCF-1347556 47.070 58,771 58,771 NSF CHE-1404886 47.049 9,921 9,921 NSF CHE-1412289 47.049 62,976 62,976 NSF CMMI-0952758 47.000 1,489 1,489 NSF CMMI-0954580 47.041 40,427 40,427 NSF CMMI-1052645 47.041 26,818 26,818 NSF CMMI-1126862 47.000 39,318 39,318 NSF CMMI-1130482 47.041 78,373 78,373 NSF CMMI-1131203 47.041 97,406 97,406 NSF CMMI-1235365 47.041 75,411 75,411 NSF CMMI-1235526 47.041 136,253 136,253 NSF CMMI-1301247 47.041 97,142 97,142 NSF CMMI-1401777 47.041 20,339 20,339 NSF CMMI-1404771 47.041 16,586 16,586 NSF CMMI-1405508 47.041 5,235 5,235 NSF CMMI-1408892 47.000 113,717 113,717 NSF CNS-1054075 47.000 21,419 21,419 NSF CNS-1422831 47.070 73,367 73,367 NSF DBI-1203616 47.074 16,558 16,558 NSF DEB - 1311298 47.074 6,228 6,228 NSF DEB IOS-1265714 47.074 114,922 114,922 NSF DEB-115208 47.074 395 395 NSF DEB-1210346 47.074 182 182 NSF DEB-1354791 47.000 12,023 12,023 NSF DGE-1247046 - Ingley 47.000 42,582 42,582 NSF DGE-1247046 - Smith 47.000 23,715 23,715 NSF DGE-1247046 - Webb 47.000 29,017 29,017 NSF DMR-0906385 47.049 42,897 42,897 NSF DMR-0908753 47.049 115,074 115,074 NSF DMS-0909400 47.000 54,921 54,921 NSF DMS-1007437 47.049 1,697 1,697 NSF DMS-1148695 47.049 271,690 271,690 NSF DMS-1252687 47.049 66,441 66,441 NSF DMS-1341413 47.000 32,555 32,555 NSF DMS-1404066 47.049 21,369 21,369 NSF DMS-1413603 47.049 557 557 NSF DMS-1417856 47.049 6,905 6,905 NSF DRL-1220141 47.076 216,750 216,750 NSF DRL-1323787 47.076 403,539 403,539 NSF DUE-1019594 47.076 5,814 5,814 NSF DUE-1323785 47.000 121,617 121,617 NSF DUE-1431454 47.076 1,984 1,984 NSF EAR-0948386 47.050 16,107 16,107 (Continued) - 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: National Science Foundation: (Continued) NSF EAR-1227215 47.050 $ 84,544 $ - $ 84,544 NSF EAR-1304397 47.050 101,908 101,908 NSF EAR-1424682 47.050 29,608 29,608 NSF ECCS-1055916 47.000 103,800 103,800 NSF ECCS-1101902 47.000 42,340 42,340 NSF ECCS-1101902 47.041 5,321 5,321 NSF EF-115038 47.074 7,404 7,404 NSF EF-1241885 47.074 217,159 217,159 NSF EF-1241885 47.074 12,500 12,500 NSF EF-1408607 47.000 6,763 6,763 NSF EFRI-1240417 47.041 521,549 521,549 NSF EPS-1135482 47.081 959,433 959,433 NSF I/UCRC IIP-1265957 47.041 31,034 31,034 NSF IIP-0801876 (CHREC) 47.041 36,318 36,318 NSF IIP-1067940 IUCRC BYU 47.041 83,939 83,939 NSF IIP-1161036 47.041 361,005 361,005 NSF IIP-1161036 47.041 142,200 142,200 NSF IIS-1124548 47.070 58,674 58,674 NSF IIS-1343068 47.000 15,000 15,000 NSF IIS-1409739 47.070 16,025 16,025 NSF IOS-1054980 47.074 141,828 141,828 NSF IOS-1253241 47.074 135,864 135,864 NSF IOS-1339412 47.074 400,464 400,464 NSF IPP-1445428 47.041 27,188 27,188 NSF ISS-1406578 47.070 21,438 21,438 NSF PHY - 1308727 47.049 71,937 71,937 NSF PHY-0970065 47.049 85,414 85,414 NSF PHY-1157078 47.049 172,358 172,358 NSF PHY-1205736 47.000 59,582 59,582 NSF PHY-1404488 47.049 11,598 11,598 NSF sub ASU 13-271(DRL-105072 47.076 11,700 11,700 NSF sub ASU KMS0051-1-38/SUB 47.076 378 378 NSF sub ASU subaward No.12-932 47.076 11,187 11,187 NSF sub Chief Dull Knife HRD 47.000 14,147 14,147 NSF sub Cornell 66196-10032 47.049 9,358 9,358 NSF sub CRDF RUP1-7079-EK-12 47.079 4,279 4,279 NSF sub CUAHSI EAR-0753521 47.050 10,304 10,304 NSF sub CUAHSI EAR-1248152 47.050 21,222 21,222 NSF sub Harvard 108075-5026901 47.076 72,342 72,342 NSF sub Iowa State 420-61-82A 47.074 102,147 102,147 NSF sub MAA #3-8-710-949 47.049 20,945 20,945 NSF sub NAU 1001968-1 (BCS-114 47.075 17,849 17,849 NSF sub Ocean Leadership T330A80 47.050 294 294 NSF sub Oklahoma U AA-5-54654 47.074 8,767 8,767 NSF sub Penn State 4988BYUNSF1 47.075 24,273 24,273 (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 Science Foundation: (Continued) NSF sub UC Berkeley #00008055 47.050 $ - $ 65,883 $ 65,883 NSF sub U of Colorado 1548200 47.078 77,064 77,064 NSF sub USU 12037604 47.080 265,934 265,934 NSF sub USU SI2-SSI 47.000 124,887 124,887 NSF sub UT #UTA13-000948 47.050 68,160 68,160 NSF sub Westminster 11212-1 47.070 19,998 19,998 National Science Foundation Total 7,731,465 952,235 8,683,700 Veterans Administration: VA IPA Meredith Taylor 64.000 9,053 9,053 VA PO 660-C40120 64.000 35,941 35,941 VA PO 660-C40121 64.000 33,682 33,682 VA PO 660-C40122 64.000 74,540 74,540 Veterans Administration Total 153,216-153,216 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 84.268 49,986,261 49,986,261 Department of Education-Pell Grant Program 84.063 46,185,218 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) - 14 -
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. 84.268. 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 $49,986,261. 3. 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 2010-38415-21908 10.200 $ 33,179 USDA NIFA 2010-51181-20190 10.309 269,150 USDA NIFA 2011-67009-20366 10.310 156,810 USDA NRCS 69-3A75-14-61 10.912 225,623 Total Department of Agriculture 684,762 Department of Defense: DOD ARMY DPG Tech Support 12.400 25,800 DOD ARMY PEOSTRI W900KK13C0005 12.300 11,130 DOD ARMY W900KK-13-C-0026 12.100 276,331 DOD NSEP sub IIE U631063-BYU-K12 12.550 271,970 DOD NSEP sub IIE U631083-BYU-O 12.550 292,596 DOD NSEP sub IIE U631073-BYU-A 12.550 212,248 Total Department of Defense 1,090,075 (Continued) - 15 -
CFDA Federal Federal Sponsor Number Expenditures Department of Education: DED T365Z120236 84.365Z $ 87,050 Department of Energy: DOE NNSA DE-NA0000439 81.113 43,509 DOE sub LANL #257825 81.000 23,725 Total Department of Energy 67,234 Department of Health and Human Services: DHHS NIH NIDCD R01 DC009616-01A1 93.000 128,714 DHHS NIH 1U01AI082209-01 93.855 18,197 DHHS NIH 1R03NS078700-01 93.853 2,238 DHHS NIH 1R01GM104972-01 93.859 242,725 DHHS NIH 1R01AG042611-01 93.866 60,092 DHHS NIH 1R01DA035958-01A1 93.279 35,294 Total Department of Health and Human Services 487,260 Department of Homeland Security: DHS HSHQDC-13-C-B0052 97.000 1,114 Department of Interior: USDI FWS sub ND Game & Fish 15.611 49 National Science Foundation: NSF DMR-0906385 47.049 13,772 NSF IIS-1124548 47.070 39,351 NSF EPS-1135482 47.081 591,108 NSF DMS-1148695 47.049 75,796 NSF DRL-1220141 47.076 65,200 NSF EF-1241885 47.074 85,869 NSF IOS-1339412 47.074 34,052 NSF DEB-1354791 47.000 8,015 Total National Science Foundation 913,163 Total subcontractor payments $ 3,330,707 ****** (Concluded) - 16 -
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-133. 7. The University s major program was: Name of Federal Program or Cluster CFDA Number Student Financial Assistance Cluster: Federal Direct Loan Program 84.268 Pell Grant Program 84.063 8. 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-133. 9. 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 - 17 -
SCHEDULE OF PRIOR-YEAR FINDINGS AND QUESTIONED COSTS None - 18 -