FAC Explorer

Audit 345604

FY End
2024-06-30
Total Expended
$1.21B
Findings
0
Programs
357
Organization: Duke University (NC)
Year: 2024 Accepted: 2025-03-11
Auditor: Kpmg

Organization Exclusion Status:

Findings

No findings recorded

Programs

ALN Program Spent Major Findings
84.268 Federal Direct Student Loans $138.99M Yes 0
84.063 Federal Pell Grant Program $5.61M Yes 0
93.264 Nurse Faculty Loan Program (nflp) $5.29M Yes 0
84.038 Federal Perkins Loan Program $4.86M Yes 0
81.U12 Department of Energy $4.08M Yes 0
93.398 Cancer Research Manpower $3.51M Yes 0
81.087 Renewable Energy Research and Development $2.53M Yes 0
93.RD Department of Health and Human Services $2.47M Yes 0
93.378 Integrated Care for Kids Model $2.37M - 0
84.033 Federal Work-Study Program $2.08M Yes 0
84.215 Innovative Approaches to Literacy; Promise Neighborhoods; Full-Service Community Schools; and Congressionally Directed Spending for Elementary and Secondary Education Community Projects $2.00M - 0
12.750 Uniformed Services University Medical Research Projects $1.83M Yes 0
93.384 Advanced Research Projects Agency for Health (arpa-H) $1.74M Yes 0
93.958 Block Grants for Community Mental Health Services $1.70M - 0
84.007 Federal Supplemental Educational Opportunity Grants $1.57M Yes 0
93.359 Nurse Education, Practice, Quality and Retention Grants $1.51M - 0
84.305 Education Research, Development and Dissemination $1.14M Yes 0
12.U23 Department of Defense $958,519 Yes 0
97.RD Department of Homeland Security $863,107 Yes 0
12.910 Research and Technology Development $771,627 Yes 0
93.247 Advanced Education Nursing Grant Program $769,829 - 0
93.778 Medical Assistance Program $715,948 - 0
93.732 Mental and Behavioral Health Education and Training Grants $706,644 - 0
85.RD Christopher Columbus Fellowsip Foundation $700,000 Yes 0
81.112 Stewardship Science Grant Program $690,809 Yes 0
93.575 Child Care and Development Block Grant $676,364 Yes 0
93.297 Teenage Pregnancy Prevention Program $603,840 Yes 0
81.U01 Department of Energy $602,335 - 0
93.874 Strengthening the Public Health System in US-Affiliated Pacific Islands $596,550 Yes 0
93.U09 Department of Health and Human Services $558,458 Yes 0
19.017 Environmental and Scientific Partnerships and Programs $488,491 - 0
93.889 National Bioterrorism Hospital Preparedness Program $488,186 - 0
81.135 Advanced Research Projects Agency - Energy $487,534 Yes 0
12.U04 Department of Defense $468,841 Yes 0
12.U31 Department of Defense $450,435 Yes 0
93.925 Scholarships for Health Professions Students From Disadvantaged Backgrounds $425,000 Yes 0
93.947 Tuberculosis Demonstration, Research, Public and Professional Education $390,846 Yes 0
93.945 Assistance Programs for Chronic Disease Prevention and Control $389,715 Yes 0
93.U01 Department of Health and Human Services $382,098 - 0
93.172 Human Genome Research $380,873 Yes 0
12.800 Air Force Defense Research Sciences Program $347,790 - 0
93.310 Trans-Nih Research Support $346,182 Yes 0
97.077 Homeland Security Research, Development, Testing, Evaluation and Demonstration of Technologies Related to Countering Weapons of Mass Destruction $327,422 Yes 0
93.846 Arthritis, Musculoskeletal and Skin Diseases Research $308,020 Yes 0
93.884 Primary Care Training and Enhancement $306,384 - 0
11.U01 Department of Commerce $306,005 Yes 0
66.U02 Environmental Protection Agencyv $303,695 Yes 0
93.077 Family Smoking Prevention and Tobacco Control Act Regulatory Research $300,222 Yes 0
93.262 Occupational Safety and Health Program $297,941 - 0
43.RD National Aeronautics and Space Administration $277,598 Yes 0
12.U14 Department of Defense $277,024 Yes 0
93.U08 Department of Health and Human Services $264,559 Yes 0
97.044 Assistance to Firefighters Grant $264,403 - 0
93.286 Discovery and Applied Research for Technological Innovations to Improve Human Health $263,052 Yes 0
11.609 Measurement and Engineering Research and Standards $262,241 Yes 0
94.U02 Corporation for National and Community Service $256,544 - 0
81.U18 Department of Energy $247,305 Yes 0
93.213 Research and Training in Complementary and Integrative Health $245,054 Yes 0
81.U29 Department of Energy $240,577 Yes 0
93.080 Blood Disorder Program: Prevention, Surveillance, and Research $240,189 - 0
93.U02 Department of Health and Human Services $233,686 - 0
81.U09 Department of Energy $227,020 Yes 0
93.U41 Department of Health and Human Services $224,218 Yes 0
84.229 Language Resource Centers $213,538 - 0
93.859 Biomedical Research and Research Training $212,789 Yes 0
93.U55 Department of Health and Human Services $207,396 Yes 0
93.865 Child Health and Human Development Extramural Research $207,236 Yes 0
93.U14 Department of Health and Human Services $206,048 Yes 0
81.U27 Department of Energy $203,213 Yes 0
16.838 Comprehensive Opioid, Stimulant, and Other Substances Use Program $199,148 - 0
93.315 Rare Disorders: Research, Surveillance, Health Promotion, and Education $195,855 Yes 0
14.RD United States Department of Housing and Urban Development (hud) $189,208 Yes 0
12.U21 Department of Defense $184,694 Yes 0
93.143 Niehs Superfund Hazardous Substances_basic Research and Education $184,486 Yes 0
45.161 Promotion of the Humanities Research $182,964 - 0
12.U28 Department of Defense $178,639 Yes 0
12.U07 Department of Defense $177,619 Yes 0
93.353 21st Century Cures Act - Beau Biden Cancer Moonshot $175,305 Yes 0
93.853 Extramural Research Programs in the Neurosciences and Neurological Disorders $174,665 Yes 0
12.630 Basic, Applied, and Advanced Research in Science and Engineering $174,590 Yes 0
14.241 Housing Opportunities for Persons with Aids $173,265 - 0
12.U32 Department of Defense $171,245 Yes 0
93.838 Lung Diseases Research $165,464 Yes 0
12.U38 Department of Defense $159,974 Yes 0
93.155 Rural Health Research Centers $158,745 - 0
93.860 Emerging Infections Sentinel Networks $157,289 Yes 0
10.684 International Forestry Programs $157,273 Yes 0
84.015 National Resource Centers Program for Foreign Language and Area Studies Or Foreign Language and International Studies Program and Foreign Language and Area Studies Fellowship Program $154,926 - 0
93.069 Public Health Emergency Preparedness $154,409 - 0
93.279 Drug Abuse and Addiction Research Programs $153,507 Yes 0
12.420 Military Medical Research and Development $150,839 Yes 0
97.U01 Department of Homeland Security $147,655 Yes 0
94.U01 Corporation for National and Community Service $146,445 - 0
93.153 Coordinated Services and Access to Research for Women, Infants, Children, and Youth $145,411 - 0
12.U19 Department of Defense $145,308 Yes 0
12.U11 Department of Defense $142,753 Yes 0
19.600 Bureau of Near Eastern Affairs $138,730 - 0
16.746 Capital Case Litigation Initiative $137,376 - 0
11.431 Climate and Atmospheric Research $137,183 Yes 0
93.U40 Department of Health and Human Services $136,962 Yes 0
10.290 Agricultural Market and Economic Research $133,071 Yes 0
15.U02 Department of Interior $133,060 Yes 0
66.U01 Environmental Protection Agencyv $131,516 Yes 0
81.U23 Department of Energy $130,741 Yes 0
93.788 Opioid Str $130,305 Yes 0
93.U64 Department of Health and Human Services $128,439 Yes 0
93.U25 Department of Health and Human Services $125,674 Yes 0
12.U26 Department of Defense $121,020 Yes 0
81.U25 Department of Energy $120,515 Yes 0
81.U20 Department of Energy $119,290 Yes 0
93.U45 Department of Health and Human Services $116,887 Yes 0
81.U06 Department of Energy $116,441 Yes 0
93.U12 Department of Health and Human Services $116,104 Yes 0
93.113 Environmental Health $114,438 Yes 0
47.070 Computer and Information Science and Engineering $111,211 Yes 0
93.365 Sickle Cell Treatment Demonstration Program $111,135 - 0
81.U10 Department of Energy $109,691 Yes 0
93.U59 Department of Health and Human Services $109,570 Yes 0
93.U37 Department of Health and Human Services $108,666 Yes 0
93.U56 Department of Health and Human Services $107,863 Yes 0
93.U23 Department of Health and Human Services $105,855 Yes 0
81.214 Environmental Monitoring/cleanup, Cultural and Resource Mgmt., Emergency Response Research, Outreach, Technical Analysis $103,442 Yes 0
81.089 Fossil Energy Research and Development $102,985 Yes 0
81.121 Nuclear Energy Research, Development and Demonstration $101,318 Yes 0
93.U28 Department of Health and Human Services $99,999 Yes 0
81.113 Defense Nuclear Nonproliferation Research $99,842 - 0
97.061 Centers for Homeland Security $99,763 Yes 0
12.U09 Department of Defense $97,028 Yes 0
81.U16 Department of Energy $95,987 Yes 0
93.U53 Department of Health and Human Services $95,917 Yes 0
43.001 Science $94,302 - 0
93.185 Immunization Research, Demonstration, Public Information and Education Training and Clinical Skills Improvement Projects $91,334 Yes 0
93.U38 Department of Health and Human Services $89,598 Yes 0
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $89,570 - 0
12.U36 Department of Defense $88,096 Yes 0
93.U05 Department of Health and Human Services $87,958 Yes 0
12.U35 Department of Defense $87,953 Yes 0
93.U42 Department of Health and Human Services $87,044 Yes 0
98.U01 Agency for International Development $86,708 - 0
47.084 Nsf Technology, Innovation, and Partnerships $85,353 Yes 0
93.647 Social Services Research and Demonstration $84,519 Yes 0
47.U01 National Science Foundation $83,150 Yes 0
93.397 Cancer Centers Support Grants $82,995 Yes 0
93.U58 Department of Health and Human Services $82,586 Yes 0
14.906 Healthy Homes Technical Studies Grants $81,870 Yes 0
15.423 Bureau of Ocean Energy Management (boem) Environmental Studies (es) $81,801 Yes 0
93.U10 Department of Health and Human Services $81,241 Yes 0
93.145 Aids Education and Training Centers $80,743 - 0
12.U06 Department of Defense $79,781 Yes 0
10.001 Agricultural Research Basic and Applied Research $78,729 Yes 0
81.U21 Department of Energy $77,300 Yes 0
47.041 Engineering $76,170 Yes 0
43.003 Exploration $76,122 Yes 0
12.U15 Department of Defense $74,775 Yes 0
93.917 Hiv Care Formula Grants $74,091 - 0
45.313 Laura Bush 21st Century Librarian Program $72,831 - 0
45.164 Promotion of the Humanities Public Programs $72,588 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $72,506 - 0
93.393 Cancer Cause and Prevention Research $71,682 Yes 0
10.215 Sustainable Agriculture Research and Education $68,443 Yes 0
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nation�s Health $67,447 Yes 0
93.350 National Center for Advancing Translational Sciences $67,118 Yes 0
93.242 Mental Health Research Grants $67,010 Yes 0
11.405 Cooperative Institute (inter-Agency Funded Activities) $66,301 Yes 0
12.U13 Department of Defense $65,225 Yes 0
81.U08 Department of Energy $65,120 Yes 0
93.U16 Department of Health and Human Services $64,843 Yes 0
47.075 Social, Behavioral, and Economic Sciences $64,788 Yes 0
93.071 Medicare Enrollment Assistance Program $61,882 - 0
12.U16 Department of Defense $59,846 Yes 0
81.U14 Department of Energy $59,768 Yes 0
47.076 Stem Education (formerly Education and Human Resources) $58,791 Yes 0
66.509 Science to Achieve Results (star) Research Program $58,333 Yes 0
93.U21 Department of Health and Human Services $55,883 Yes 0
12.U30 Department of Defense $55,620 Yes 0
45.024 Promotion of the Arts Grants to Organizations and Individuals $55,611 - 0
93.U29 Department of Health and Human Services $54,228 Yes 0
81.U31 Department of Energy $54,090 Yes 0
93.060 Sexual Risk Avoidance Education $53,907 - 0
47.078 Polar Programs $53,739 Yes 0
93.989 International Research and Research Training $52,806 Yes 0
15.808 U.s. Geological Survey Research and Data Collection $52,650 Yes 0
93.U17 Department of Health and Human Services $52,404 Yes 0
43.012 Space Technology $51,980 Yes 0
11.478 Center for Sponsored Coastal Ocean Research Coastal Ocean Program $51,824 Yes 0
10.664 Cooperative Forestry Assistance $50,434 Yes 0
93.307 Minority Health and Health Disparities Research $50,027 Yes 0
10.579 Child Nutrition Discretionary Grants Limited Availability $49,961 - 0
93.395 Cancer Treatment Research $49,938 Yes 0
12.U39 Department of Defense $49,462 Yes 0
45.149 Promotion of the Humanities Division of Preservation and Access $48,772 - 0
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $47,725 - 0
93.595 Welfare Reform Research, Evaluations and National Studies $47,571 Yes 0
93.107 Area Health Education Centers $47,004 - 0
93.U44 Department of Health and Human Services $46,901 Yes 0
93.387 National and State Tobacco Control Program $45,842 Yes 0
66.511 Office of Research and Development Consolidated Research/training/fellowships $45,110 Yes 0
10.025 Plant and Animal Disease, Pest Control, and Animal Care $43,607 Yes 0
11.U02 Department of Commerce $42,435 Yes 0
93.127 Emergency Medical Services for Children $42,240 - 0
12.U01 Department of Defense $41,881 Yes 0
64.U01 Department of Veterans Affairs $41,653 Yes 0
93.U52 Department of Health and Human Services $40,458 Yes 0
93.110 Maternal and Child Health Federal Consolidated Programs $37,227 - 0
81.U13 Department of Energy $37,167 Yes 0
16.745 Criminal and Juvenile Justice and Mental Health Collaboration Program $36,841 Yes 0
93.U13 Department of Health and Human Services $36,090 Yes 0
93.U27 Department of Health and Human Services $34,634 Yes 0
93.U61 Department of Health and Human Services $33,573 Yes 0
14.892 Choice Neighborhoods Planning Grants $33,498 Yes 0
93.361 Nursing Research $33,065 Yes 0
93.250 Geriatric Academic Career Awards Programs $32,803 - 0
81.U15 Department of Energy $32,737 Yes 0
93.U11 Department of Health and Human Services $32,018 Yes 0
84.022 Overseas Programs - Doctoral Dissertation Research Abroad $31,745 - 0
93.U57 Department of Health and Human Services $30,815 Yes 0
12.RD Department of Defense $30,460 Yes 0
98.U02 Agency for International Development $29,914 Yes 0
98.U06 Agency for International Development $28,902 Yes 0
81.U17 Department of Energy $28,035 Yes 0
93.U47 Department of Health and Human Services $27,966 Yes 0
81.U05 Department of Energy $27,783 Yes 0
10.RD Department of Agriculture $27,724 Yes 0
12.U17 Department of Defense $27,434 Yes 0
47.079 Office of International Science and Engineering $27,434 Yes 0
93.U30 Department of Health and Human Services $27,308 Yes 0
15.805 Assistance to State Water Resources Research Institutes $27,287 Yes 0
47.083 Integrative Activities $27,224 Yes 0
12.U37 Department of Defense $27,086 Yes 0
12.U24 Department of Defense $26,280 Yes 0
93.U06 Department of Health and Human Services $26,118 Yes 0
93.U04 Department of Health and Human Services $26,024 Yes 0
93.U60 Department of Health and Human Services $26,000 Yes 0
93.U33 Department of Health and Human Services $25,199 Yes 0
47.050 Geosciences $25,158 Yes 0
93.U63 Department of Health and Human Services $24,868 Yes 0
10.310 Agriculture and Food Research Initiative (afri) $24,541 - 0
93.U39 Department of Health and Human Services $24,512 Yes 0
93.U26 Department of Health and Human Services $23,934 Yes 0
93.368 21st Century Cures Act - Precision Medicine Initiative $22,963 Yes 0
93.351 Research Infrastructure Programs $22,800 Yes 0
81.U07 Department of Energy $21,707 Yes 0
93.U66 Department of Health and Human Services $21,368 Yes 0
66.RD Environmental Protection Agencyv $20,246 Yes 0
15.945 Cooperative Research and Training Programs � Resources of the National Park System $19,958 Yes 0
81.U04 Department of Energy $18,416 Yes 0
93.U34 Department of Health and Human Services $18,345 Yes 0
12.U12 Department of Defense $18,046 Yes 0
93.173 Research Related to Deafness and Communication Disorders $17,983 Yes 0
12.U40 Department of Defense $17,907 Yes 0
93.U07 Department of Health and Human Services $17,843 Yes 0
12.U33 Department of Defense $17,652 Yes 0
47.049 Mathematical and Physical Sciences $17,451 Yes 0
12.U27 Department of Defense $17,227 Yes 0
11.473 Office for Coastal Management $17,155 Yes 0
11.400 Geodetic Surveys and Services (geodesy and Applications of the National Geodetic Reference System) $16,009 Yes 0
93.121 Oral Diseases and Disorders Research $16,000 Yes 0
15.820 National and Regional Climate Adaptation Science Centers $15,967 Yes 0
81.049 Office of Science Financial Assistance Program $15,956 - 0
12.U29 Department of Defense $15,947 Yes 0
93.855 Allergy and Infectious Diseases Research $15,928 Yes 0
93.879 Medical Library Assistance $15,909 Yes 0
15.U01 Department of Interior $15,734 Yes 0
19.U01 Department of Transportation $15,723 - 0
93.867 Vision Research $15,646 Yes 0
81.U26 Department of Energy $14,944 Yes 0
81.U22 Department of Energy $14,663 Yes 0
11.417 Sea Grant Support $14,654 Yes 0
93.U62 Department of Health and Human Services $14,294 Yes 0
12.U22 Department of Defense $14,191 Yes 0
93.U46 Department of Health and Human Services $13,911 Yes 0
93.124 Nurse Anesthetist Traineeship $13,817 - 0
93.073 Birth Defects and Developmental Disabilities - Prevention and Surveillance $13,601 Yes 0
93.U67 Department of Health and Human Services $13,595 Yes 0
93.U19 Department of Health and Human Services $13,479 Yes 0
81.U02 Department of Energy $13,322 - 0
93.U43 Department of Health and Human Services $12,998 Yes 0
12.U25 Department of Defense $12,967 Yes 0
93.087 Enhance Safety of Children Affected by Substance Abuse $12,947 Yes 0
81.U24 Department of Energy $12,903 Yes 0
12.U03 Department of Defense $12,497 Yes 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $12,047 Yes 0
93.394 Cancer Detection and Diagnosis Research $11,646 Yes 0
39.U01 General Services Administration $11,100 - 0
93.068 Chronic Diseases: Research, Control, and Prevention $10,867 Yes 0
93.U68 Department of Health and Human Services $10,353 Yes 0
12.U34 Department of Defense $9,814 Yes 0
66.510 Surveys, Studies, Investigations and Special Purpose Grants Within the Office of Research and Development $9,800 - 0
93.943 Epidemiologic Research Studies of Acquired Immunodeficiency Syndrome (aids) and Human Immunodeficiency Virus (hiv) Infection in Selected Population Groups $9,711 - 0
93.991 Preventive Health and Health Services Block Grant $9,482 - 0
12.431 Basic Scientific Research $9,256 - 0
89.003 National Historical Publications and Records Grants $8,939 Yes 0
93.U51 Department of Health and Human Services $8,823 Yes 0
10.175 Farmers Market and Local Food Promotion Program $8,738 Yes 0
93.630 Developmental Disabilities Basic Support and Advocacy Grants $8,219 - 0
45.301 Museums for America $8,167 - 0
93.226 Research on Healthcare Costs, Quality and Outcomes $8,095 - 0
93.470 Alzheimer�s Disease Program Initiative (adpi) $7,879 - 0
81.U03 Department of Energy $7,633 Yes 0
93.870 Maternal, Infant and Early Childhood Homevisiting Grant Program $7,487 Yes 0
93.558 Temporary Assistance for Needy Families $7,303 - 0
98.U04 Agency for International Development $7,287 Yes 0
93.U35 Department of Health and Human Services $7,209 Yes 0
93.434 Every Student Succeeds Act/preschool Development Grants $6,271 - 0
93.U65 Department of Health and Human Services $5,882 Yes 0
93.U22 Department of Health and Human Services $5,834 Yes 0
81.U30 Department of Energy $5,766 Yes 0
12.U08 Department of Defense $5,324 Yes 0
93.273 Alcohol Research Programs $4,834 Yes 0
93.396 Cancer Biology Research $4,831 Yes 0
11.008 Noaa Mission-Related Education Awards $4,829 Yes 0
85.002 McC Foreign Assistance for Overseas Programs $4,744 Yes 0
93.399 Cancer Control $4,229 Yes 0
93.837 Cardiovascular Diseases Research $3,895 Yes 0
93.U03 Department of Health and Human Services $3,523 - 0
11.419 Coastal Zone Management Administration Awards $3,506 Yes 0
12.300 Basic and Applied Scientific Research $3,398 - 0
93.839 Blood Diseases and Resources Research $2,853 Yes 0
93.U31 Department of Health and Human Services $2,796 Yes 0
93.847 Diabetes, Digestive, and Kidney Diseases Extramural Research $2,410 Yes 0
98.U03 Agency for International Development $2,394 Yes 0
81.U28 Department of Energy $2,289 Yes 0
93.U49 Department of Health and Human Services $2,156 Yes 0
11.451 Gulf Coast Ecosystem Restoration Science, Observation, Monitoring, and Technology $2,085 Yes 0
12.U20 Department of Defense $1,925 Yes 0
45.169 Promotion of the Humanities Office of Digital Humanities $1,815 Yes 0
93.U18 Department of Health and Human Services $1,357 Yes 0
98.001 Usaid Foreign Assistance for Programs Overseas $1,133 Yes 0
98.U05 Agency for International Development $932 Yes 0
12.U18 Department of Defense $808 Yes 0
93.866 Aging Research $807 Yes 0
81.U11 Department of Energy $446 Yes 0
94.006 Americorps State and National 94.006 $118 - 0
98.RD Agency for International Development $-26 Yes 0
93.840 Translation and Implementation Science Research for Heart, Lung, Blood Diseases, and Sleep Disorders $-46 Yes 0
93.U50 Department of Health and Human Services $-107 Yes 0
12.U02 Department of Defense $-128 Yes 0
93.U15 Department of Health and Human Services $-321 Yes 0
15.RD Department of Interior $-474 Yes 0
11.307 Economic Adjustment Assistance $-1,065 - 0
45.129 Promotion of the Humanities Federal/state Partnership $-1,078 - 0
12.U05 Department of Defense $-1,946 Yes 0
93.103 Food and Drug Administration Research $-2,082 Yes 0
93.U36 Department of Health and Human Services $-2,294 Yes 0
93.U24 Department of Health and Human Services $-2,595 Yes 0
43.U01 National Aeronautics and Space Administration $-2,864 Yes 0
93.092 Affordable Care Act (aca) Personal Responsibility Education Program $-3,402 - 0
93.U20 Department of Health and Human Services $-3,562 Yes 0
45.312 National Leadership Grants $-3,762 - 0
12.U10 Department of Defense $-4,184 Yes 0
93.U48 Department of Health and Human Services $-6,410 Yes 0
93.U32 Department of Health and Human Services $-13,931 Yes 0
93.084 Prevention of Disease, Disability, and Death by Infectious Diseases $-14,058 Yes 0
81.U19 Department of Energy $-25,614 Yes 0
93.856 Microbiology and Infectious Diseases Research $-29,930 Yes 0
93.U54 Department of Health and Human Services $-33,166 Yes 0
47.074 Biological Sciences $-45,571 Yes 0

Contacts

Name Title Type
TP7EK8DZV6N5 Elizabeth Carver Auditee
9196685299 Rosemary Meyer Auditor
No contacts on file

Notes to SEFA

Title: (3) Federal Student Financial Aid Loan Programs Accounting Policies: (1) Basis of Presentation The accompanying schedule of expenditures of federal awards includes all grants, contracts, and similar agreements entered into directly between Duke University (Duke) and agencies and departments of the federal government and all subawards to Duke by other organizations pursuant to federal grants, contracts, and similar agreements. The accompanying schedule of expenditures of state awards includes all grants, contracts, and similar agreements entered into directly between Duke and agencies and departments of the North Carolina state government and all subawards to Duke by other organizations pursuant to state grants, contracts, and similar agreements. The information in these schedules is prepared on the accrual basis of accounting. The federal award information is presented in accordance with the provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, certain amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, Duke’s consolidated financial statements. (2) Summary of Significant Accounting Policies Expenditures for student financial aid programs are recognized as incurred and include the federal share of students’ Federal Supplemental Educational Opportunity Grants Program and Federal Work Study Program earnings, Pell grants, loan disbursements and administrative cost allowances, where applicable. Expenditures for research and development and other federal awards are determined using the cost principles contained in the Uniform Guidance (2 CFR, Part 220). Under these cost principles and administrative requirements, certain expenditures are not allowable or are limited as to reimbursement. Expenditures include facilities and administrative costs, related primarily to facilities operation and maintenance and general, divisional, and departmental administrative services, which are allocated as a percentage of direct cost based on negotiated rates. Facilities and administrative costs allocated to such awards for the year ended June 30, 2024 were based on predetermined fixed rates negotiated with Duke’s cognizant federal agency, the Department of Health and Human Services. Duke has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: Duke uses predetermined fixed indirect cost rates negotiated with our cognizant agency, the Department of Health and Human Services. The Federal Perkins and Nurse Faculty Loan (Nurse) Programs are administered directly by Duke and balances and transactions relating to these programs are included in Duke’s consolidated financial statements. The current year loaned amounts under the Federal Perkins and Nurse Programs were $0 and $963,318, respectively. The amount of Federal Perkins and Nurse loans on the schedule of expenditures of federal awards includes the beginning outstanding loan balance, the current year loaned amount, and the administrative charge, as applicable. The balances of loans outstanding under the Federal Perkins and Nurse Programs were $3,390,810 and $4,254,764, respectively, as of June 30, 2024. Duke is responsible only for the performance of certain administrative duties with respect to the Direct Loan Program and, accordingly, these loans are not included in its consolidated financial statements. It is not practical to determine the balance of loans outstanding to students and former students of Duke under these programs as of June 30, 2024. The amount of current year loaned amounts is included in the schedule of federal expenditures.