Title: INDIRECT COST RATE
Accounting Policies: The purpose of the Schedule of Expenditures of Federal Awards (the Schedule) is to present a summary of the expenditures of Marshall University Research Corporation (A Blended Component Unit of Marshall University) (the Corporation) for the year ended June 30, 2023, which have been financed by the federal government. For purposes of the Schedule, federal awards have been classified into two types: direct federal funds (D) and indirect federal funds (I) received from nonfederal organizations made under federally sponsored programs conducted by those organizations. The Schedule is prepared on the accrual basis of accounting.
Federal Assistance Listing (FAL) numbers are presented for those programs for which such numbers are available. When FAL numbers are not available, then the three-digit program extension is identified as a U followed by a two digit number (e.g. U01, U02, etc.) Indirect agency award numbers are presented for those programs for which such numbers are available. If an indirect agency award number is not available, it is presented as N/A.
De Minimis Rate Used: N
Rate Explanation: The Corporation has not elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.
Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires submission of a Certificate of Facilities and Administrative (F&A) Costs (the Certificate) to an institution’s cognizant agency. The Certificate is prepared by the Corporation and is used in negotiations with its cognizant agency, the Department of Health and Human Services
(DHHS), in determining a rate at which the Corporation will be reimbursed for the F&A costs associated with the completion of sponsored research.
The Corporation receives reimbursement of F&A costs as part of the granting agreement at the rate negotiated either with DHHS or at special rates negotiated with the granting agency.
In February 2018, DHHS approved F&A cost recovery rates effective from July 1, 2017, through June 30, 2019, of 47% for on-campus and 26% for off-campus research, and cost
recovery effective July 1, 2019, through June 30, 2021, of 48% for on-campus and 26% for off-campus research. In July 2020, DHHS approved an extension of the F&A cost recovery rates through June 30, 2023.
The F&A cost structure is as follows:
RATE TYPE -- EFFECTIVE PERIOD FROM -- TO -- NEGOTIATED RATE
Organized Research - On-Campus -- July 1, 2019 -- June 30, 2023 -- 48.00%
Organized Research - Off-Campus -- July 1, 2017 -- June 30, 2023 -- 26.00
Instruction - On-Campus -- July 1, 2017 -- June 30, 2023 -- 48.80
Instruction - Off Campus -- July 1, 2017 -- June 30, 2023 -- 26.00
Other Sponsored Activities - On-Campus -- July 1, 2017 -- June 30, 2023 -- 30.00
Other Sponsored Activities - Off-Campus -- July 1, 2017 -- June 30, 2023 -- 22.90
Title: SUBRECIPIENT EXPENDITURES
Accounting Policies: The purpose of the Schedule of Expenditures of Federal Awards (the Schedule) is to present a summary of the expenditures of Marshall University Research Corporation (A Blended Component Unit of Marshall University) (the Corporation) for the year ended June 30, 2023, which have been financed by the federal government. For purposes of the Schedule, federal awards have been classified into two types: direct federal funds (D) and indirect federal funds (I) received from nonfederal organizations made under federally sponsored programs conducted by those organizations. The Schedule is prepared on the accrual basis of accounting.
Federal Assistance Listing (FAL) numbers are presented for those programs for which such numbers are available. When FAL numbers are not available, then the three-digit program extension is identified as a U followed by a two digit number (e.g. U01, U02, etc.) Indirect agency award numbers are presented for those programs for which such numbers are available. If an indirect agency award number is not available, it is presented as N/A.
De Minimis Rate Used: N
Rate Explanation: The Corporation has not elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.
Subrecipient expenditures in the Schedule at June 30, 2023 include:
FEDERAL AGENCY -- SUBRECIPIENT -- FEDERAL ALN -- SUBRECIPIENT
Research and Development:
Department of Defense -- Auburn University -- 12.630 -- $ 22,590
Department of Defense -- FDH Infrastructure Services -- 12.630 -- 131,745
Department of Defense -- Mississippi State Univ -- 12.630 -- 12,074
Department of Defense -- Tennessee Tech University -- 12.630 -- 28,648
Department of Defense -- Univ of Kentucky Research Foundation -- 12.630 -- 37,664
Department of Transportation -- West Virginia University Research Corporation -- 20.933 -- 8,932
Department of Health and Human Services -- Texas Tech University Health Sciences Center -- 93.279 -- 163,545
Department of Health and Human Services -- Univ of Kentucky Research Foundation -- 93.279 -- 24,165
Department of Health and Human Services -- Applied Research Foundation of West Virginia -- 93.859 -- 86,207
Department of Health and Human Services -- Bluefield State College -- 93.859 -- 9,470
Department of Health and Human Services -- Texas A and M AgriLife Research -- 93.859 -- 22,869
Department of Health and Human Services -- The University of Charleston -- 93.859 -- 36,935
Department of Health and Human Services -- The University of Texas at -- 93.859 -- 40,004
Department of Health and Human Services -- Univ of Charleston -- 93.859 -- 91,063
Department of Health and Human Services -- Univ of Kentucky Research Foundation -- 93.859 -- 9,013
Department of Health and Human Services -- West Liberty State University -- 93.859 -- 216,715
Department of Health and Human Services -- West Virginia University Research Corporation -- 93.859 -- (268,065)
Department of Health and Human Services -- West Virginia University Research Corporation -- 93.859 -- 1,886,988
Department of Health and Human Services -- WV School of Osteopathic Medicine -- 93.859 -- 127,078
Department of Health and Human Services -- WV Wesleyan College -- 93.859 -- 19,758
Subtotal Research and Development -- 2,707,398
Other Programs:
Department of Labor -- Hope Nation Inc -- 17.280 -- $ 88,042
Department of Labor -- Mountwest Community and Tec -- 17.280 -- 93,427
Department of Labor -- West Virginia Women Work In -- 17.289 -- 13,641
Appalachian Regional Commission -- Holzer Clinic LLC -- 23.001 -- 12,000
Appalachian Regional Commission -- Circles Campaign of the Ohio -- 23.002 -- 6,090
Appalachian Regional Commission -- Unlimited Future Inc -- 23.002 -- 18,279
Appalachian Regional Commission -- West Virginia University Research Corporation -- 23.002 -- 20,352
Appalachian Regional Commission -- WV Perinatal Partnerships Inc -- 23.002 -- 1,229
Department of Health and Human Services -- The Mosaic Group Inc -- 93.136 -- 605,625
Department of Health and Human Services -- West Virginia University Research Corporation -- 93.243 -- 128,611
Department of Health and Human Services -- WV School of Osteopathic Medicine -- 93.243 -- 22,262
Department of Health and Human Services -- Ebenezer Medical Outreach -- 93.391 -- 27,000
Department of Health and Human Services -- Milan Puskar Health Right -- 93.391 27,000
Department of Health and Human Services -- Community Connections Inc -- 93.493 -- 337,409
Department of Health and Human Services -- Cabell Huntington Co -- 93.647 -- 49,182
Department of Health and Human Services -- Boone Memorial Hospital Inc -- 93.788 -- 101,403
Department of Health and Human Services -- BridgeValley Community and Technical College -- 93.788 -- 23,850
Department of Health and Human Services -- Community Connections Inc -- 93.788 -- 40,991
Department of Health and Human Services -- FMRS Health Systems Inc -- 93.788 -- 47,775
Department of Health and Human Services -- Prestera Center for Mental -- 93.788 -- 95,908
Department of Health and Human Services -- Quality Insights Inc -- 93.788 -- 126,270
Department of Health and Human Services -- Southern Highlands Community Mental Health Center -- 93.788 -- 43,662
Department of Health and Human Services -- WV School of Osteopathic Medicine -- 93.788 -- 27,103
Subtotal Other Programs -- 1,957,111
Total All Subrecipient -- $ 4,664,509
Title: PASS-THROUGH AGENCY AWARD NUMBERS
Accounting Policies: The purpose of the Schedule of Expenditures of Federal Awards (the Schedule) is to present a summary of the expenditures of Marshall University Research Corporation (A Blended Component Unit of Marshall University) (the Corporation) for the year ended June 30, 2023, which have been financed by the federal government. For purposes of the Schedule, federal awards have been classified into two types: direct federal funds (D) and indirect federal funds (I) received from nonfederal organizations made under federally sponsored programs conducted by those organizations. The Schedule is prepared on the accrual basis of accounting.
Federal Assistance Listing (FAL) numbers are presented for those programs for which such numbers are available. When FAL numbers are not available, then the three-digit program extension is identified as a U followed by a two digit number (e.g. U01, U02, etc.) Indirect agency award numbers are presented for those programs for which such numbers are available. If an indirect agency award number is not available, it is presented as N/A.
De Minimis Rate Used: N
Rate Explanation: The Corporation has not elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.
The following table details all pass-through agency award numbers denoted as “various” in
the Schedule:
FEDERAL ALN -- PASS-THROUGH AGENCY -- PASS-THROUHT AGENCY AWARD NUMBER -- FEDERAL EXPENIDITURES
45.129 -- WV Humanities Council -- 20.1.7842 -- $ 92
45.129 -- WV Humanities Council -- 22.1.8157;SO-268683-20 -- 10,640
45.129 -- WV Humanities Council -- 22.2.8235 -- 1,500
45.129 -- WV Humanities Council -- SO-253174-17;19.1.7697 -- 2,635
45.129 -- WV Humanities Council -- SO-253174-17;20.1.7838 -- 14,960
45.129 -- WV Humanities Council -- SO-268683-20; 21.5.8106 -- 13,559
Subtotal -- 43,386
84.027 -- WV Department of Education -- GRTAWD04022200001820 -- 47,529
84.027 -- WV Department of Education -- GRTAWD04022000003589 -- (2,725)
84.027 -- WV Department of Education -- GRTAWD04022100002202 -- 135
84.027 -- WV Department of Education -- GRTAWD04022200002097 -- 80,967
84.027 -- WV Department of Education -- GRTAWD04022200002098 -- 30,898
84.027 -- WV Department of Education -- GRTAWD04022200005442 -- 161,477
Subtotal -- 318,281
84.027A -- WV Department of Education -- GRTAWD04022200003014 -- 43,658
84.027A -- WV Department of Education -- GRTAWD04022200003913 -- 6,250
84.027A -- WV Department of Education -- GRTAWD04022300002159 -- 78,956
84.027A -- WV Department of Education -- GRTAWD04022300002160 -- 238,547
84.027A -- WV Department of Education -- GRTAWD04022300002161 -- 24,639
84.027A -- WV Department of Education -- GRTAWD04022300002162 -- 129,994
Subtotal -- 522,044
93.243 -- Prestera Center for Mental Health Services -- 1H79T1083422-03;HH1NQ1B5MPV3 -- 51,822
93.243 -- Prestera Center for Mental Health Services -- HH1NQ1B5MPV3 -- 25,747
Subtotal -- 77,569
93.243 -- WV Department of Education -- GRTAWD04022300002590 -- $ 128,590
93.243 -- WV Department of Education -- GRTAWD04022300002594 -- 56,497
93.243 -- WV Department of Education -- GRTAWD04022100003043 -- 11,208
93.243 -- WV Department of Education -- GRTAWD04022200002752 -- 122,965
93.243 -- WV Department of Education -- GRTAWD04022200002762 -- 18,345
93.243 -- WV Department of Education -- GRTAWD04022200002764 -- 14,936
93.243 -- WV Department of Education -- GRTAWD04022200002765 -- 29,399
93.243 -- WV Department of Education -- GRTAWD04022300002591 -- 34,320
93.243 -- WV Department of Education -- GRTAWD04022300002593 -- 74,142
Subtotal -- 490,402
93.243 -- WV Department of Health and Human Resources -- G200582 -- 1,239
93.243 -- WV Department of Health and Human Resources -- G210809 -- 28,730
93.243 -- WV Department of Health and Human Resources -- G220677 -- 71,035
93.243 -- WV Department of Health and Human Resources -- G221048 -- 78,854
93.243 -- WV Department of Health and Human Resources -- G230611 -- 8,170
93.243 -- WV Department of Health and Human Resources -- G230611 -- 62,037
93.243 -- WV Department of Health and Human Resources -- G230622 -- 79,194
Subtotal -- 329,259
93.421 -- National Association of Chronic Disease Directors -- 1952021 -- 8,972
93.421 -- National Association of Chronic Disease Directors -- 220236 - 51,028
93.421 -- National Association of Chronic Disease Directors -- 2230003 -- 59,062
Subtotal -- 119,062
93.788 -- WV Department of Health and Human Resources -- G220501 -- 112,589
93.788 -- WV Department of Health and Human Resources -- G220529 -- 22,045
93.788 -- WV Department of Health and Human Resources -- G220551 -- 287,203
93.788 -- WV Department of Health and Human Resources -- G220584 -- 435,011
93.788 -- WV Department of Health and Human Resources -- G220872 -- 223,620
93.788 -- WV Department of Health and Human Resources -- G221024 -- 14,052
93.788 -- WV Department of Health and Human Resources -- G230706 -- 406,686
93.788 -- WV Department of Health and Human Resources -- G230728 -- 106,600
93.788 -- WV Department of Health and Human Resources -- G230756 -- 157,363
93.788 -- WV Department of Health and Human Resources -- G230757 -- 385,686
93.788 -- WV Department of Health and Human Resources -- G230769 -- 136,336
Subtotal 2 ,287,191
93.958 -- WV Dept. of Health and Human Resources -- G220703 -- 182,418
93.958 -- WV Dept. of Health and Human Resources -- G220732 -- 677,849
93.958 -- WV Dept. of Health and Human Resources -- G230581 -- 61,332
93.958 -- WV Dept. of Health and Human Resources -- G230919 -- 34,096
Subtotal -- 955,695
93.959 -- WV Dept. of Health and Human Resources -- G220869 -- 45,291
93.959 -- WV Dept. of Health and Human Resources -- G220875 -- 172,898
93.959 -- WV Dept. of Health and Human Resources -- G221058 -- 18,403
93.959 -- WV Dept. of Health and Human Resources -- G230901 -- 96,017
93.959 -- WV Dept. of Health and Human Resources -- G231046 -- 66,019
Subtotal -- 398,628
Total -- $ 5,541,517