Title: Assistance Listing Numbers
Accounting Policies: 1. Basis of PresentationThe accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes thefederal contracts and grants expenditures of Carnegie Mellon University (Carnegie Mellon or theuniversity) for the year ended June 30, 2022 and is presented on the accrual basis of accounting.The information in the Schedule, is presented in accordance with the requirements of Title 2 U.S.Code of Federal Regulations Part 200, Uniform Administrative requirements, Cost Principles, andAudit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presentedin the Schedule may differ from amounts presented in, or used in the preparation of theconsolidated financial statements. Negative amounts represent adjustment in the normal course ofbusiness to amounts reported in a prior year.For purposes of the Schedule, federal awards include all grants, contracts, and similar agreementsentered into directly between the university and agencies and departments of the federalgovernment and all subawards to the university by nonfederal organizations.2. Summary of Significant Accounting Policies for Federal Award ExpendituresExpenditures for federal student financial aid programs are recognized as incurred. For purposes ofmajor program determination, these costs include Federal Pell Grant program grants to students,Federal Perkins loans, the federal share of students Federal Supplemental EducationalOpportunity Grants (FSEOG) program grants and the federal share of Federal Work Study (FWS)program earnings, Federal direct Student Loan disbursements, and administrative cost allowances,where applicable. Expenditures for federal awards are determined using the cost principles setforth in the Uniform Guidance (2 CFR, Part 220). Under these costs principles, certain types ofexpenditures are not allowable or are limited to reimbursement. Direct Costs are recognized asincurred using the accrual method of accounting.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Assistance Listing Numbers and pass-through numbers are presented for those programs forwhich such numbers are available. In instances where no Assistance Listing Number is available,the federal agency and the federal award number is included as well as the grantor or pass-throughagency.
Title: SEI Contracts
Accounting Policies: 1. Basis of PresentationThe accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes thefederal contracts and grants expenditures of Carnegie Mellon University (Carnegie Mellon or theuniversity) for the year ended June 30, 2022 and is presented on the accrual basis of accounting.The information in the Schedule, is presented in accordance with the requirements of Title 2 U.S.Code of Federal Regulations Part 200, Uniform Administrative requirements, Cost Principles, andAudit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presentedin the Schedule may differ from amounts presented in, or used in the preparation of theconsolidated financial statements. Negative amounts represent adjustment in the normal course ofbusiness to amounts reported in a prior year.For purposes of the Schedule, federal awards include all grants, contracts, and similar agreementsentered into directly between the university and agencies and departments of the federalgovernment and all subawards to the university by nonfederal organizations.2. Summary of Significant Accounting Policies for Federal Award ExpendituresExpenditures for federal student financial aid programs are recognized as incurred. For purposes ofmajor program determination, these costs include Federal Pell Grant program grants to students,Federal Perkins loans, the federal share of students Federal Supplemental EducationalOpportunity Grants (FSEOG) program grants and the federal share of Federal Work Study (FWS)program earnings, Federal direct Student Loan disbursements, and administrative cost allowances,where applicable. Expenditures for federal awards are determined using the cost principles setforth in the Uniform Guidance (2 CFR, Part 220). Under these costs principles, certain types ofexpenditures are not allowable or are limited to reimbursement. Direct Costs are recognized asincurred using the accrual method of accounting.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Amounts included in the Research and Development cluster, Air Force section of the Schedule,reflect one contract award to the university, including funding received from other federal agenciesrelated to and included with the Software Engineering Institute (SEI) Department of the Air Forcecontract (CFDA 12.FA870115D0002) through project work plans (PWP) as required by their AirForce sponsoring agreement.The SEI is a federally funded research and development center (FFRDC) sponsored by the U.S.Department of Defense (DoD) and operated by the university. When federal agencies other thanthe primary sponsor contribute funds directly to the SEIs basic effort, the work is administeredusing a PWP.
Title: Federal Student Loan Programs
Accounting Policies: 1. Basis of PresentationThe accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes thefederal contracts and grants expenditures of Carnegie Mellon University (Carnegie Mellon or theuniversity) for the year ended June 30, 2022 and is presented on the accrual basis of accounting.The information in the Schedule, is presented in accordance with the requirements of Title 2 U.S.Code of Federal Regulations Part 200, Uniform Administrative requirements, Cost Principles, andAudit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presentedin the Schedule may differ from amounts presented in, or used in the preparation of theconsolidated financial statements. Negative amounts represent adjustment in the normal course ofbusiness to amounts reported in a prior year.For purposes of the Schedule, federal awards include all grants, contracts, and similar agreementsentered into directly between the university and agencies and departments of the federalgovernment and all subawards to the university by nonfederal organizations.2. Summary of Significant Accounting Policies for Federal Award ExpendituresExpenditures for federal student financial aid programs are recognized as incurred. For purposes ofmajor program determination, these costs include Federal Pell Grant program grants to students,Federal Perkins loans, the federal share of students Federal Supplemental EducationalOpportunity Grants (FSEOG) program grants and the federal share of Federal Work Study (FWS)program earnings, Federal direct Student Loan disbursements, and administrative cost allowances,where applicable. Expenditures for federal awards are determined using the cost principles setforth in the Uniform Guidance (2 CFR, Part 220). Under these costs principles, certain types ofexpenditures are not allowable or are limited to reimbursement. Direct Costs are recognized asincurred using the accrual method of accounting.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The Federal Perkins Loan Program (CFDA No. 84.038) is administered directly by the universityand the balances and transactions are included in the universitys basic consolidated financialstatements. The amount of Federal Perkins loans outstanding at June 30, 2022 totaled$5,727,073. Loans outstanding at the beginning of the year are included in the federalexpenditures presented in the Schedule. Under federal law, the authority for schools to make newPerkins Loans ended in September 30, 2017, and final disbursements were permitted through June30, 2018. As a result, students can no longer receive Perkins Loans.Carnegie Mellon participates in the Federal Direct Loan Program (CFDA No. 84.268) whichincludes subsidized and unsubsidized student loans, Direct Parent Loan for UndergraduateniStudent (PLUS) Loans, and direct GRAD PLUS Loans. Loan disbursements under the FederalDirect Loan Program for the year ended June 30, 2022 totaled $50,222,703. These loans are notmade by the university but are received by its students.
Title: Facilities and Administrative Costs
Accounting Policies: 1. Basis of PresentationThe accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes thefederal contracts and grants expenditures of Carnegie Mellon University (Carnegie Mellon or theuniversity) for the year ended June 30, 2022 and is presented on the accrual basis of accounting.The information in the Schedule, is presented in accordance with the requirements of Title 2 U.S.Code of Federal Regulations Part 200, Uniform Administrative requirements, Cost Principles, andAudit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presentedin the Schedule may differ from amounts presented in, or used in the preparation of theconsolidated financial statements. Negative amounts represent adjustment in the normal course ofbusiness to amounts reported in a prior year.For purposes of the Schedule, federal awards include all grants, contracts, and similar agreementsentered into directly between the university and agencies and departments of the federalgovernment and all subawards to the university by nonfederal organizations.2. Summary of Significant Accounting Policies for Federal Award ExpendituresExpenditures for federal student financial aid programs are recognized as incurred. For purposes ofmajor program determination, these costs include Federal Pell Grant program grants to students,Federal Perkins loans, the federal share of students Federal Supplemental EducationalOpportunity Grants (FSEOG) program grants and the federal share of Federal Work Study (FWS)program earnings, Federal direct Student Loan disbursements, and administrative cost allowances,where applicable. Expenditures for federal awards are determined using the cost principles setforth in the Uniform Guidance (2 CFR, Part 220). Under these costs principles, certain types ofexpenditures are not allowable or are limited to reimbursement. Direct Costs are recognized asincurred using the accrual method of accounting.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
For research and development awards, the university applies its fixed approved facilities andadministrative rate when charging indirect costs to federal awards rather than the 10% de minimiscost rate as described in Section 200.414 of the Uniform Guidance. The fixed rates for capped anduncapped awards for the year ended June 30, 2022 are as follows:Capped UncappedOn-campus 50.30% 55.00%Off-campus 26.00% N/ANational Robotics Engineering Center 25.90% 30.50%Silicon Valley 57.60% N/ASoftware Engineering Institute 11.60% N/AThe capped rate applies to all Department of Defense (DoD) contracts and subcontracts awardedor issued before November 30, 1993, all Non-DoD instruments, and all DoD grants.The uncapped rate applies to all DoD contracts awarded or issued on or after November 30, 1993in accordance with and under the authority of DFARS 231 .303(l).