The accompanying schedule of expenditures of federal awards (the Schedule) includes all grants, contracts, and similar agreements of the University of Pittsburgh - Of the Commonwealth System of Higher Education (the University), which have been financed by the U.S. federal government for the year ended June 30, 2025. The federal award information is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards (Uniform Guidance). For the purposes of the Schedule, federal awards have been classified in two types: • Direct federal awards, and • Pass through funds received from nonfederal organizations made under federally sponsored programs conducted by those organizations. The Schedule also presents expenditures passed through from the University to other nonfederal subrecipient organizations. Since the Schedule presents only a selected portion of the activities of the University, it is not intended to and does not present either the financial position, changes in net assets, or cash flows of the University. The Schedule is prepared on the accrual basis of accounting. Negative expenditures detailed in the Schedule result from current year adjustments to prior year award amounts. Expenditures for federal awards (excluding student financial assistance) are determined using cost accounting principles and procedures set forth in OMB Circular A-21, Cost Principles for Educational Institutions, and the uniform administrative requirements as set forth in OMB Circular A-110, Uniform Administrative Requirements for Grants and Agreements with Institutions of Higher Education, Hospitals, and Other Non-Profit Organizations, or the administrative and cost principles contained in the Uniform Guidance, as applicable. Under these costs principles and administrative requirements, certain expenditures are not allowable or are limited as to reimbursement. Expenditures for student financial assistance 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.
Sponsored grants and contracts normally provide for the recovery of direct and facilities and administrative costs (F&A costs). Recovery of the related F&A costs is generally recorded at predetermined rates negotiated with the federal government. Entitlement to these resources for the recovery of the applicable direct and related F&A costs is generally conditioned upon compliance with the terms and conditions of the grant agreements and applicable federal regulations, including the expenditure of the resources for eligible purposes. Substantially all grants and the University's F&A cost rate are subject to financial and compliance reviews and audits by the grantors. In management's opinion, the likelihood of an adverse material outcome upon the University's financial position from those reviews and audits is remote. The Department of Health and Human Services have approved F&A cost recovery rates for the University through fiscal year 2029. The University has elected not to use the de minimis indirect cost rate as allowed under the Uniform Guidance.
The University administers the following federal loan programs with an outstanding loan balance at June 30, 2025: Outstanding ALN Loan Balance Department of Education - Federal Perkins Loan Program 84.038 2,092,374 Department of Health and Human Services - Public Service: Health Professions Student Loan Program: Medicine 93.342 74,989 Dentistry 93.342 5,188,620 Pharmacy 93.342 1,401,492 Nursing Student Loan Program - Baccalaureate 93.364 2,642,698 Nursing Faculty Loan Program: Nursing Faculty Loan ARRA 93.408 42,223 Nursing Faculty Loan 93.264 582,210 Disadvantaged Student Loan Program: Medicine 93.342 72,709 Dentistry 93.342 84,745 Federal Grant and Program Title The Perkins and Department of Health and Human Services Public Service Loan Programs are administered directly by the University, and balances and transactions relating to these programs are included in the University's consolidated financial statements. The amounts included in the Schedule of Expenditures under the Perkins and Department of Health and Human Services Public Service Loan Programs include the balance of the respective loan program as of June 30, 2025, and new loans issued during fiscal 2025.
The University is responsible only for the performance of certain administrative duties with respect to the Direct Loans; accordingly, these loans are not included in the University's consolidated financial statements and it is not practical to determine the balance of loans outstanding to students and former students of the University under these programs.
For the year ended June 30, 2025, administrative costs on the Student Financial Assistance Program were claimed under the Federal Work Study Program in the amount of $160,275.
During the year ended June 30, 2025, the Commonwealth of Pennsylvania sub-awarded to the University COVID-19 Disaster Grants - Public Assistance (Presidentially Declared Disasters) (ALN 97.036) for funding obligated in 2025 by the U.S. Department of Homeland Security. Project expenditures reported on the Schedule totaling $2,176,166 were incurred by the University in prior years.
For the awards passed through from the Commonwealth of Pennsylvania Department of Health to the University, the following supplemental information is provided for the year ended June 30, 2025: Pass-Through Funding Received/ Revenue Entity (Relinquished) Accrued Revenue Recognized Accrued Identifying Award During at Beginning During Revenue at ALN Number Award Period Amount the Year of Year the Year End of Year Injury Prevention and Control Research and State and Community Based Programs CDC PDMP OD2A Predictive Analysis Project 93.136 4300769032 Mar-20 to Aug-23 1,290,687 (60,694) 52,855 (6) (7,833) HIV Prevention Activities Health Department Based HIV Prevention and Care Project 2022-2023 93.940 4300771982 May-23 to Dec-23 1,414,655 — (10,080) (10,080) — HIV Prevention and Care Project 2023-2024 93.940 4300793611 Mar-24 to Mar-25 2,063,795 (488,753) 1,775,031 1,316,369 (30,091) Environmental Public Health and Emergency Response Environmental Public Health Tracking (EPHT) 93.070 4400026513 Jul-23 to Jul-24 49,997 — 5,962 5,962 — Other Centers for Disease Control and Prevention National CV Health Program 93.000 4300787750 Mar-24 to Jun-24 25,790 — (965) (965) — National CV Health Program 93.000 4300813585 Aug-24 to Jun-25 127,999 (18,840) — 109,159 (127,999) PA-Wise 93.000 4300804089 Apr-24 to Sep-24 238,136 — 20,953 20,953 — PA-Wise 93.000 4300804089 Oct-24 to Jun-25 69,135 69,135 — 65,819 3,316 PADOA Grant 93.000 4300813991 May-24 to Jul-24 475,055 — 247,545 251,214 (3,669) Substance Abuse and Mental Health Services Projects of Regional and National Significance SCOPE PA (Overdose Reduction) 93.243 4300769023 May-23 to Sep-25 1,738,938 (289,504) 1,459,134 568,690 600,940