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
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-133 3-5 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE YEAR ENDED DECEMBER 31, 2013 6 14 NOTES TO THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS 15 16 SCHEDULE OF FINDINGS AND QUESTIONED COSTS FOR THE YEAR ENDED DECEMBER 31, 2013 17 SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS FOR THE YEAR ENDED DECEMBER 31, 2013 18
Deloitte & Touche LLP 299 South Main Street Suite 1900 Salt Lake City, Utah 84111 United States of America Tel: 801-328-4706 Fax: 801-366-7900 www.deloitte.com 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, 2014. 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
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, 2014-2 -
Deloitte & Touche LLP 299 South Main Street Suite 1900 Salt Lake City, Utah 84111 United States of America Tel: 801-328-4706 Fax: 801-366-7900 www.deloitte.com 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, 2013. 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, 2013. Member of Deloitte Touche Tohmatsu
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 -
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, 2014-5 -
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: Agency for International Development: USAID sub CW&M 740681-Nielson 98.001 $ - $ 22,373 $ 22,373 USAID sub W&M AID-OAA-A-12-00096 98.001 134,476 134,476 Agency for International Development Total - 156,849 156,849 Corporation for National & Community Service: CNCS AmeriCorps sub UT #141022 94.006 8,483 8,483 Corporation for National & Community Service Total - 8,483 8,483 Department of Agriculture: USDA ERS 59-5000-0-0077 10.253 5,662 5,662 USDA ERS 59-5000-1-0034 10.253 136,722 136,722 USDA FS 09-CS-11041709-006 10.600 2,124 2,124 USDA FS 09-CS-11221637-251 10.600 (20) (20) USDA FS 09-JV-11221632-056 10.600 11,274 11,274 USDA FS 09-JV-11221632-284 10.600 9,692 9,692 USDA FS 10-CS-11041914-051 10.600 18,100 18,100 USDA FS 10-JV-11221632-199 10.600 78,195 78,195 USDA FS 11-CS-11040100-017 10.600 3,611 3,611 USDA FS 11-JV-11221632-013 10.600 5,953 5,953 USDA FS 11-JV-11272167-044 10.600 45,772 45,772 USDA FS 11-JV-11272167-054 10.600 56,109 56,109 USDA FS 12-CR-11031600-062 10.600 6,053 6,053 USDA FS 12-CS-11041000-036 10.600 50,384 50,384 USDA FS 12-JV-11221632-036 10.600 80,801 80,801 USDA FS 12-JV-11221632-103 10.600 83,535 83,535 USDA FS 13-CS-11040800-029 10.600 5,542 5,542 USDA FS 13-CS-11041000-033 10.600 5,147 5,147 USDA FS RMRS09-JV-11221632-200 10.600 3,585 3,585 USDA NIFA 2009-38415-20286 10.200 77,695 77,695 USDA NIFA 2010-38415-21908 10.200 57,973 57,973 USDA NIFA 2010-51181-20190 10.309 627,346 627,346 USDA NIFA 2011-67009-20366 10.310 184,545 184,545 USDA ERS sub Cornell 62140-9611 10.253 18,092 18,092 USDA NIFA sub Dine College 10.001 22,360 22,360 USDA NIFA sub OSU AB-5-67370.BYU 10.200 22,215 22,215 USDA sub GE Global Research 10.000 39,911 39,911 USDA sub GE Global Research 10.000 82,027 82,027 USDA UDAF sub Cornabys LLC 10.170 5,682 5,682 Department of Agriculture Total 1,555,800 190,287 1,746,087 Department of Commerce: ARRA DOC NIST 60NANB10D020 11.609 141,526 141,526 Department of Commerce Total 141,526-141,526 (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: DOD AF AEDC/PKE FA9101-12-M-00 12.800 $ 29,574 $ - $ 29,574 DOD AF FA8651-13-1-0005 12.800 2,265 2,265 DOD AF FA8750-11-1-0236 12.300 102,856 102,856 DOD AFOSR FA9550-10-1-0334 12.800 64,797 64,797 DOD AFOSR FA9550-11-1-0329 12.800 32,273 32,273 DOD AFOSR FA9550-12-1-0308 12.800 134,784 134,784 DOD AFRL FA9453-13-1-0240 12.800 9,555 9,555 DOD ARMY PEOSTRI W900KK13C0005 12.300 226,816 226,816 DOD ARO W911NF-12-1-0369 12.431 47,520 47,520 DOD DARPA #D13AP00037 12.910 57,362 57,362 DOD NSA H98230-11-1-0023 12.900 (21,109) (21,109) DOD NSA H98230-11-1-0209 12.901 4,919 4,919 DOD NSA H98230-12-1-0020 12.900 2,688 2,688 DOD NSA H98230-12-1-0021 12.900 (19,884) (19,884) DOD NSA H98230-13-1-0101 12.900 30,717 30,717 DOD NSA H98230-13-1-0102 12.900 13,944 13,944 DOD NSA H98230-13-1-0133 12.900 31,658 31,658 DOD NSA NFLC H98230-10-1-0053 12.901 (10,800) (10,800) DOD NSA NFLC H98230-10-1-0054 12.901 (13,595) (13,595) DOD ONR N00014-11-1-0896 12.300 131,002 131,002 DOD ONR N00014-12-1-0267 12.300 28,058 28,058 DOD ONR N00014-13-1-0544 12.300 32,594 32,594 DOD ONR N68936-11-P-0468 12.300 (690) (690) DOD ONR N68936-12-P-0592 12.300 72,750 72,750 DOD ONR W911NF-12-1-0469 12.431 40,870 40,870 DOD SSC DARPA N66001-10-1-4026 12.910 19,460 19,460 DOD US ARMY DPG Bsline&Montrng 12.400 114,411 114,411 DOD US ARMY DPG Small Mammal 12.400 7,742 7,742 DOD US ARMY DPG Snowy Plover 12.400 16,122 16,122 DOD US ARMY DPG Spring&Seep 12.400 800 800 DOD US ARMY DPG Tech Support 12.400 255,312 255,312 DOD US ARMY W900KK-13-C-0026 12.100 537,956 537,956 DOD US ARMY W911S6-12-P-0185 12.100 20,808 20,808 DOD US Army W912HZ-11-P-0361 12.400 7,350 7,350 DOD AF sub BRRC 130118T-501 12.800 24,315 24,315 DOD AF sub Concepts NREC PO# 1 12.000 18,860 18,860 DOD AF sub ImSAR 2012-761-001 12.800 155,179 155,179 DOD AF sub MLB Company 13-01 12.800 68,142 68,142 DOD AF sub Scientific Systems 12.800 39,897 39,897 DOD AF sub Utopia #UC2422-BYU- 12.400 541 541 DOD AF sub Utopia 2012-101-0001 12.800 3,366 3,366 DOD AFRL sub Intelligent Light 12.800 2,932 2,932 DOD AFRL sub Intelligent Light 12.000 6,665 6,665 DOD AFRL sub ISSI SB04510 12.000 3,813 3,813 DOD ARO sub UCDavis sub0700156 12.431 48,203 48,203 DOD ARO sub UCF 64018173-01 12.400 81,792 81,792 DOD ARO sub UNC S55039 12.431 61,076 61,076 DOD NSEP sub ACIE U631063AC10 12.550 31,006 31,006 DOD NSEP sub IIE U631063BYUK12 12.550 446,292 446,292 DOD NSEP sub IIE U631073-BYU-D 12.550 501,999 501,999 DOD NSEP sub IIE U631073-BYU-O 12.550 278,203 278,203 (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 Defense: (Continued) DOD NSEP sub IIE U631083-BYU-O 12.550 $ - $ 122,533 $ 122,533 DOD NSEP sub IIE-U631073-BYU-A 12.550 511,805 511,805 DOD NSEP sub IIE-U631083-BYU-C 12.550 11,079 11,079 DOD ONR sub AMP N0014-09-C-034 12.300 (3,598) (3,598) DOD ONR sub CarnegieMellonUniv 12.300 90,621 90,621 DOD ONR Sub Duke 14-ONR-1004 12.300 4,991 4,991 DOD SBIR sub Torion Tech W911S 12.000 (832) (832) DOD sub Aquaveo 08-07-104 12.400 (1) (1) DOD sub IDA U-2013-001 12.000 91,309 91,309 DOD sub ISS, Inc. SB20131 12.000 54,403 54,403 DOD sub Scientific Systems 12.000 10,666 10,666 DOD sub Torion Technologies 12.000 17,486 17,486 DOD sub U of U 1002769-01 12.000 14,665 14,665 DOD sub Utopia Compression 12.000 2,451 2,451 DOD US ARMY MED sub HJF 784373 12.420 10,237 10,237 DOD US ARMY PEO STRI sub ODT 12.000 14,517 14,517 Department of Defense Total 2,010,885 2,724,613 4,735,498 Department of Education: DED P015A100175 84.015A 166,234 166,234 DED P015B100175 84.015B 262,404 262,404 DED P220A100014 84.220A 147,443 147,443 DED P229A100028 84.229A 184,872 184,872 DED T195N070036 84.195N 13,471 13,471 DED T365Z120236 84.365Z 237,611 237,611 DED sub Ashland P116M100004BYU 84.116M 651 651 DED sub National Writing Pr 84.367 5,800 5,800 DED sub National Writing Pr 84.367 17,752 17,752 DED sub National Writing Project 09-UT03 84.928A 7,150 7,150 DED sub Provo School District 84.000 12,726 12,726 DED sub U o IL Sub#2011-06579-01 84.324 23,607 23,607 DED sub U of KansasCfR FY2012-095 84.342 165,352 165,352 DED sub U of U 10018622F1 84.015A 19,710 19,710 DED sub U of U 10018622F2 84.015A 283,194 283,194 DED sub USOE 130023 84.027A 65,169 65,169 DED sub USOE-ID: BYU School Pa 84.027A 19,599 19,599 Department of Education Total 1,012,035 620,710 1,632,745 Department of Energy: ARRA DOE sub IL State Geo Survey 81.132 17,801 17,801 DOE DE-FG02-03ER15410 81.049 148,839 148,839 DOE DE-FG02-05ER15666 81.000 178,948 178,948 DOE NNSA DE-FG52-10NA29655 81.112 34,455 34,455 DOE NNSA DE-NA0000439 81.113 243,482 243,482 DOE sub Boise State 5169-B 81.117 238,011 238,011 DOE sub GTI Project No. 21356 81.089 42,951 42,951 DOE sub Hampton Univ 11-002 81.113 52,536 52,536 DOE sub LBNL 7056409 81.000 116,563 116,563 (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 Energy: (Continued) DOE sub Los Alamos NL CHREC 81.000 $ - $ 39,631 $ 39,631 DOE sub NETL RES1201761 81.000 46,648 46,648 DOE sub Sandia Membership (CHREC) 81.000 60,685 60,685 DOE sub Sandia Natl Lab 1125143 81.000 68,864 68,864 DOE sub Sandia Nat'l Labs 1335737 81.000 21,467 21,467 DOE sub Sandia Nat'l Labs 1526329 81.000 3,379 3,379 DOE sub U of IL 2005-05060-26 A5507 81.089 29,975 29,975 DOE sub U of U (Fletcher) 81.000 39,897 39,897 DOE sub U of U 10015374-BYU 81.000 9,919 9,919 DOE sub U of U 10018503-BYU 81.000 47,713 47,713 DOE sub U of V GC10044-138614 81.049 37,872 37,872 Department of Energy Total 605,724 873,912 1,479,636 Department of Health and Human Services: ARRA DHHS NIH 1R15AI084085-01 93.701 (186) (186) DHHS NIH #1R15GM100376-01 93.859 81,700 81,700 DHHS NIH 1R01AA020919-01A1 93.273 275,106 275,106 DHHS NIH 1R01AG042611-01 93.866 202,255 202,255 DHHS NIH 1R01GM077633-01 93.859 31,088 31,088 DHHS NIH 1R01GM104972-01 93.859 407,020 407,020 DHHS NIH 1R03NS078700-01 93.853 97,607 97,607 DHHS NIH 1R15AI082504-01 93.855 8,270 8,270 DHHS NIH 1R15AI091517-01 93.855 80,839 80,839 DHHS NIH 1R15AI101958-01 93.855 70,966 70,966 DHHS NIH 1R15AI107753-01 93.855 47,982 47,982 DHHS NIH 1R15CA141385-01A1 93.393 31,786 31,786 DHHS NIH 1R15GM096222-01 93.859 82,013 82,013 DHHS NIH 1R15NS078645-01 93.853 65,859 65,859 DHHS NIH 1U01AI082209-01 93.855 709,397 709,397 DHHS NIH 2R01EY012287-10A2 93.897 350,434 350,434 DHHS NIH 2R15AI072769-02A1 93.855 80,853 80,853 DHHS NIH 5R01EB006124-05 93.286 194,193 194,193 DHHS NIH 7R00HD055054-06 93.865 207,438 207,438 DHHS NIH NIDCD 93.000 316,741 316,741 DHHS NIH SBIR sub LiquiLume Corp 93.500 37,582 37,582 DHHS NIH sub Baylor 101445793 93.853 12,459 12,459 DHHS NIH sub Boston U 4500001166 93.865 21,288 21,288 DHHS NIH sub Boston U 9500301003 93.172 47,006 47,006 DHHS NIH sub FSU R01466 93.855 88,905 88,905 DHHS NIH sub McGillUniv 216730 93.173 76,492 76,492 DHHS NIH sub NCH 933813 93.865 10,773 10,773 DHHS NIH sub Stanford 25823710 93.286 82,957 82,957 DHHS NIH sub TSRI 5-50193 93.000 69,043 69,043 DHHS NIH sub U of Cal 10321293 93.865 93,842 93,842 DHHS NIH sub UCSC #S0183795 93.172 21,605 21,605 DHHS NIH sub UCSC #S0183835 93.855 35,606 35,606 DHHS NIH sub U of U 10028316-01 93.173 66,688 66,688 (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 Health and Human Services: (Continued) DHHS NIH sub Univ of Chicago 93.855 $ - $ 75,691 $ 75,691 DHHS NIH sub Univ of LRF #OGMB110242 93.113 50,623 50,623 DHHS NIH sub Vander VUMC 39587 93.305 26,347 26,347 DHHS NIH sub Yale M12A11384(A08720) 93.859 66,471 66,471 Department of Health and Human Services Total 3,341,361 883,378 4,224,739 Department of Homeland Security: DHS HSHQDC-10-C-00136 97.000 75,654 75,654 DHS HSHQDC-13-C-B0052 97.000 13,885 13,885 DHS sub BNBI #BN 08 0020 97.000 28,131 28,131 DHS sub BNBI BN13-0001 97.000 186,615 186,615 DHS sub U of Mich 3002095728 97.077 65,808 65,808 Department of Homeland Security Total 89,539 280,554 370,093 Department of Interior: ARRA USDI BLM L10AC20037 15.231 30,449 30,449 USDI BLM L08AC14221 15.231 3,884 3,884 USDI BLM L08AC14735 15.234 11,271 11,271 USDI BLM L08AC14740 15.200 14,247 14,247 USDI BLM L10AC16150 15.231 1,715 1,715 USDI BLM L12AC20093 15.224 25 25 USDI BLM L12AC20591 15.238 4,929 4,929 USDI BOR R09AC40010 15.500 25,386 25,386 USDI BOR R13AC10030 15.560 2,812 2,812 USDI FWS F11PX01627 15.600 11,961 11,961 USDI NPS CC-deposit 15.900 1,840 1,840 USDI NPS GB CESU P11AC8R001 15.945 37,646 37,646 USDI NPS Great Basin Natl Park 15.900 291 291 USDI NPS P08AC00158 15.900 12,999 12,999 USDI NPS P12AC10873 15.945 9,592 9,592 USDI USGS G10PX02547/G12PD0113 15.808 19,932 19,932 USDI USGS G12AC20174 15.808 35,446 35,446 USDI BOR sub USU #11055302(R11 15.507 11,475 11,475 USDI FWS sub ND Game & Fish 15.611 39,125 39,125 USDI NPS sub UW 1001576B-BYU 15.945 2,173 2,173 USDI sub Nevada BLM L12PX00286 15.200 102,108 102,108 USDI sub U. of Wyoming 1001030 15.520 110,629 110,629 USDI sub UT RM & CC 09FC-UT-1610 15.000 58,164 58,164 Department of Interior Total 224,425 323,674 548,099 Department of State: STATE sub NAS PGA-P210878 19.000 38,705 38,705 Department of State Total - 38,705 38,705 (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: Department of Transportation: DOT FHA Fellowship 20.200 $ 2,427 $ - $ 2,427 DOT sub OSU AB-5-67160.BYU.Lew 20.761 28,272 28,272 Department of Transportation Total 2,427 28,272 30,699 Environmental Protection Agency: EPA SU-83602701 66.000 (13) (13) EPA sub ClevelandClinic 208SUB 66.000 20,985 20,985 Environmental Protection Agency Total (13) 20,985 20,972 National Aeronautics and Space Administration: NASA NNX08AQ95G 43.000 6,836 6,836 NASA NNX10AJ44G 43.000 126,921 126,921 NASA NNX10AO91G 43.000 187,448 187,448 NASA NNX12AK42G 43.001 49,682 49,682 NASA NNX12AN28H 43.008 63,462 63,462 NASA NNX13 AI28A 43.001 8,007 8,007 NASA NNX13AF52G 43.009 85,488 85,488 NASA NNX13AL31H 43.008 16,494 16,494 NASA NNX13AL43H 43.008 18,065 18,065 NASA EPSCoR sub UofU 10012999-03 43.000 (682) (682) NASA sub BRRC 110083F-501 43.000 85,619 85,619 NASA sub BRRC 130117F-501 43.000 7,763 7,763 NASA sub CIT JPL #1484549 (NNN 43.000 18,679 18,679 NASA sub Concepts NREC 43.000 18,357 18,357 NASA sub IU BL-4363100-BYU (NN 43.001 3,771 3,771 NASA sub JPL 1448501 43.000 30,600 30,600 NASA sub JPL 1450386 43.000 59,115 59,115 NASA sub Mosaic ATM 001S4001 43.000 5,210 5,210 NASA sub TRACLabs Corporation 43.000 758 758 NASA sub U of Colorado 1548568 43.002 211,782 211,782 NASA sub U of Oklahoma 2011-47 43.001 33,927 33,927 NASA sub U of U 10029568 BYU 43.008 17,174 17,174 NASA sub U of U 10017666 BYU 43.000 96,800 96,800 National Aeronautics and Space Administration Total 562,403 588,873 1,151,276 National Endowment of the Arts: NEA 12-5900-7131 45.024 9,984 9,984 National Endowment of the Arts Total 9,984 9,984 National Endowment of Humanities: NEH sub Dr. Albert Rabil 45.100 7,966 7,966 National Endowment of Humanities Total 7,966 7,966 (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: ARRA NSF CCF-0903491 47.082 $ 6,954 $ - $ 6,954 ARRA NSF DMS-0847074 47.082 47,396 47,396 ARRA NSF IIP-0934377 47.082 6,574 6,574 ARRA NSF sub SDSM&T-BYU 12-03 47.082 11,500 11,500 ARRA NSF sub UofU 10016459 47.082 164,912 164,912 NFS PHY-0969811 47.049 86,986 86,986 NSF #ANT-1241487 47.078 5,828 5,828 NSF 0801876 CHRECInteragency 47.041 46,500 46,500 NSF AGS-1238947 47.050 52,020 52,020 NSF ANT-0944730 47.078 58,414 58,414 NSF AST-0618209 47.049 1,692 1,692 NSF AST-1106218 47.000 176,130 176,130 NSF ATM-0934490 47.000 23,166 23,166 NSF Award #CBET-1159423 47.041 75,837 75,837 NSF Award #DEB-1210883 47.074 3,267 3,267 NSF CBET - 1254148 47.041 851 851 NSF CBET-1034547 47.041 1,818 1,818 NSF CBET-1054867 47.041 81,089 81,089 NSF CBET-1066356 47.000 99,822 99,822 NSF CBET-1160289 47.041 57,155 57,155 NSF CBET-1235881 47.041 63,726 63,726 NSF CCF-1016334 47.070 119,078 119,078 NSF CCF-1017004 47.070 52,052 52,052 NSF CCF-1302524 47.070 62,764 62,764 NSF CCF-1347556 47.070 7,078 7,078 NSF CMMI-0928923 47.000 406 406 NSF CMMI-0952758 47.000 21,377 21,377 NSF CMMI-0954580 47.041 94,857 94,857 NSF CMMI-1052645 47.041 8,347 8,347 NSF CMMI-1126862 47.000 86,781 86,781 NSF CMMI-1130482 47.041 153,413 153,413 NSF CMMI-1131203 47.041 64,727 64,727 NSF CMMI-1235365 47.041 77,383 77,383 NSF CMMI-1235526 47.041 38,041 38,041 NSF CMMI-1301247 47.041 14,324 14,324 NSF CMMI-1408892 47.000 81,780 81,780 NSF CNS-0917240 47.000 19,095 19,095 NSF CNS-1054075 47.000 70,195 70,195 NSF CNS-11393364 47.000 3,193 3,193 NSF DBI-1203616 47.074 274,279 274,279 NSF DEB - 1311298 47.074 9,000 9,000 NSF DEB IOS-1265714 47.074 46,470 46,470 NSF DEB-0816789 47.000 20,819 20,819 NSF DEB-115208 47.074 281 281 NSF DEB-1210346 47.074 2,592 2,592 NSF DEB-1210899 47.074 13,367 13,367 NSF DEB-1261629 47.000 185,069 185,069 NSF DGE-0750759 - B. Miller 47.076 14,796 14,796 NSF DGE-1247046 - R. Smith 47.000 37,484 37,484 (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 DGE-1247046 - R. Webb 47.000 $ 13,434 $ - $ 13,434 NSF DGE-1247046 - S. Ingley 47.000 40,741 40,741 NSF DMR-0906385 47.049 88,774 88,774 NSF DMR-0908753 47.049 85,131 85,131 NSF DMS-0909400 47.000 40,686 40,686 NSF DMS-1007437 47.049 60,417 60,417 NSF DMS-1148695 47.049 99,595 99,595 NSF DMS-1252687 47.049 2,371 2,371 NSF DRL-1220141 47.076 246,731 246,731 NSF DRL-1323787 47.076 998 998 NSF DUE-1019594 47.076 7,086 7,086 NSF DUE-1323785 47.000 4,304 4,304 NSF EAR-0948386 47.050 15,124 15,124 NSF EAR-1227215 47.050 63,471 63,471 NSF EAR-1256551 47.050 12,008 12,008 NSF EAR-1304397 47.050 1,917 1,917 NSF ECCS-1055916 47.000 130,439 130,439 NSF ECCS-1101902 47.000 29,492 29,492 NSF EF-115038 47.074 64,168 64,168 NSF EF-1241885 47.074 26,152 26,152 NSF EFRI-1240417 47.041 422,775 422,775 NSF EPS-1135482 47.081 1,182,669 1,182,669 NSF IIP-0801876 47.000 (319) (319) NSF IIP-0801876 (CHREC) 47.041 19,018 19,018 NSF IIP-1067940 IUCRC BYU 47.041 99,962 99,962 NSF IIP-1161036 47.041 70,698 70,698 NSF IIP-1161036 47.041 122,477 122,477 NSF IIS-0856089 47.070 33,083 33,083 NSF IIS-1124548 47.070 81,950 81,950 NSF IOS-1025121 47.074 90,358 90,358 NSF IOS-1045243 47.074 983 983 NSF IOS-1054980 47.074 134,017 134,017 NSF IOS-1253241 47.074 44,448 44,448 NSF PHY - 1308727 47.049 9,877 9,877 NSF PHY-0969856 47.049 51,338 51,338 NSF PHY-0970065 47.049 24,583 24,583 NSF PHY-1157078 47.049 106,919 106,919 NSF PHY-1205736 47.000 83,027 83,027 NSF sub ASU *WAESO KMS0051-1-3 47.076 523 523 NSF sub ASU *WAESO KMS0051-1-3 47.076 749 749 NSF sub ASU 13-271(DRL-105072 47.076 4,803 4,803 NSF sub ASU 12-932 47.076 24,418 24,418 NSF sub Chief Dull Knife College 47.000 772 772 NSF sub Chief Dull Knife College 47.000 4,085 4,085 NSF sub Chief Dull Knife HRD 47.000 3,436 3,436 NSF sub Cornell 66196-10032 47.049 56,130 56,130 NSF sub CUAHSI EAR-0753521 47.050 7,669 7,669 NSF sub CUAHSI EAR-1251557 47.050 23,400 23,400 NSF sub CUNY-Hunter 40B13-A 47.075 16,930 16,930 (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 Harvard 108075-5026901 47.076 $ - $ 66,085 $ 66,085 NSF sub Iowa State 420-61-82A 47.074 64,615 64,615 NSF sub LiquiLume Diagnostics 47.000 174 174 NSF sub NAU 1001968-1 (BCS-114 47.075 18,120 18,120 NSF sub Ocean Leadership T330A80 47.050 5,603 5,603 NSF sub Temple Un 33-1313-431 47.076 52,751 52,751 NSF sub Texas A&M S110002 47.074 24,301 24,301 NSF sub UC Berkeley #00008055 47.050 60,362 60,362 NSF sub UofColorado 1548200 47.078 36,725 36,725 NSF sub USU 12037604 47.080 336,729 336,729 NSF sub USU SI2-SSI 47.000 75,039 75,039 NSF sub Westminster #11212 47.070 8,000 8,000 National Science Foundation Total 6,085,175 1,067,831 7,153,006 Veterans Administration: VA VA660-D36023 64.000 35,442 35,442 VA VA660-D36030 64.000 74,594 74,594 VA VA660-D36031 64.000 32,879 32,879 VA VA660-D36032 64.000 39,632 39,632 VA SLC HCS IPA-CALL 64.000 1 1 Veterans Administration Total 182,547 1 182,548 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 84.268 53,701,642 53,701,642 Department of Education-Pell Grant Program 84.063 48,093,567 48,093,567 STUDENT FINANCIAL ASSISTANCE CLUSTER TOTAL 101,795,209-101,795,209 TOTAL FEDERAL EXPENDITURES $ 117,619,027 $ 7,815,093 $ 125,434,120 (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 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. 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, 2013, the University authorized new loans under the Federal Direct Student Loan program for a total of $53,701,642. 3. 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 2010-38415-21908 10.200 $ 27,203 USDA NIFA 2010-51181-20190 10.309 558,771 USDA NIFA 2011-67009-20366 10.310 137,769 Total Department of Agriculture 723,743 Department of Defense: DOD NSEP sub IIE U631063BYUK12 12.550 131,500 DOD NSEP sub IIE U631083-BYU-O 12.550 97,609 DOD NSEP sub IIE-U631073-BYU-A 12.550 196,435 DOD US ARMY DPG Tech Support 12.400 35,318 DOD US ARMY W900KK-13-C-0026 12.100 144,532 Total Department of Defense 605,394 (Continued) - 15 -
CFDA Federal Federal Sponsor Number Expenditures Department of Education: DED T365Z120236 84.365Z $ 35,802 Department of Energy: DOE NNSA DE-NA0000439 81.113 102,160 DOE sub Hampton Univ 11-002 81.113 17,669 Total Department of Energy 119,829 Department of Health and Human Services: DHHS NIH 1R01AG042611-01 93.866 16,093 DHHS NIH 1R01GM104972-01 93.859 309,786 DHHS NIH 1R03NS078700-01 93.853 42,677 DHHS NIH 1U01AI082209-01 93.855 720,894 DHHS NIH NIDCD 93.000 169,779 Total Department of Health and Human Services 1,259,229 Department of Interior: USDI FWS sub ND Game & Fish 15.611 34,196 National Aeronautics and Space Administration: NASA sub U of Colorado 1548568 43.002 145,000 National Science Foundation: NSF DMR-0906385 47.049 36,154 NSF DMS-1148695 47.049 4,800 NSF DRL-1220141 47.076 80,810 NSF EPS-1135482 47.081 797,054 NSF IIS-1124548 47.070 36,755 Total National Science Foundation 955,573 TOTAL SUBCONTRACTOR PAYMENTS $ 3,878,766 (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 Student Loans 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 -