Title: Noncash Awards
Accounting Policies: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation: The accompanying schedule of expenditures of federal awards (the Schedule) summarizes the expenditures of Battelle Memorial Institute (BMI) and subsidiaries (the Company) under programs funded by the federal government for the year ended September 30, 2022. The Schedule has been prepared on the accrual basis in accordance with accounting principles generally accepted in the United States of America and includes all federal awards and contracts entered into directly between the Company and agencies and departments of the federal government, as well as funds passed through to the Company by other recipients. In accordance with the Uniform Guidance 2 CFR 200 (?200.38 Federal award) the Schedule does not include amounts received to operate government-owned, contractor-operated facilities. Negative amounts reported on the Schedule are adjustments or credits made in the normal course of business to amounts reported as expenditures in prior fiscal years. Research and Development Cluster (R&D cluster): OMB Uniform Guidance defines research and development as follows: research is a systematic study directed toward fuller scientific knowledge or understanding of the subject studied; development is the systematic use of knowledge and understanding gained from research directed toward the production of useful materials, devices, systems, or methods, including design and development of prototypes and processes. The Company's work is closely aligned with the R&D cluster of programs in accordance with 2 CFR 200.17 and 2 CFR 200.87. Accordingly, the schedule of expenditures of federal awards reports all reportable programs in the R&D cluster. Subrecipient: Certain funds are passed through to subgrantee organizations by the Company. Expenditures incurred by the subgrantees and reimbursed by the Company are presented in the Schedule. The Company is also the subrecipient of funds, which have been reported as expenditures and listed as pass-through funds. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES FOR PROGRAM EXPENDITURES Expenditures consist of direct and indirect costs. Direct costs are those that can be identified specifically with a sponsored project. Indirect costs are the costs of services and resources that benefit both sponsored and non- sponsored projects but are necessary for the operation of the Company. Battelle Science and Technology (S&T) and Integration segment projects use indirect costs rates to charge indirect costs to individual sponsored projects. The rates are the result of a number of complex cost allocation procedures that the Company uses to allocate its indirect costs to both sponsored and non-sponsored activities. The indirect costs allocated to sponsored projects are divided by the direct costs of sponsored projects to arrive at a rate. These indirect rates are reviewed and approved by the Defense Contract Audit Agency. Indirect costs included in the expenditures reported by the Battelle Ecology segment are based upon provisional indirect cost rates prescribed by the National Science Foundation and applied to the appropriate allocation base. The Battelle Education subsidiary has elected to charge the de minimis indirect cost rate of 10% as permitted under the Uniform Guidance.
De Minimis Rate Used: Both
Rate Explanation: The Battelle Education entity uses a de minimus indirect cost of 10% as permitted under the Uniform Guidance.
During the year ended September 30, 2022, the Company did not receive nonmonetary assistance.
Title: Loans/Loan Guarantees
Accounting Policies: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation: The accompanying schedule of expenditures of federal awards (the Schedule) summarizes the expenditures of Battelle Memorial Institute (BMI) and subsidiaries (the Company) under programs funded by the federal government for the year ended September 30, 2022. The Schedule has been prepared on the accrual basis in accordance with accounting principles generally accepted in the United States of America and includes all federal awards and contracts entered into directly between the Company and agencies and departments of the federal government, as well as funds passed through to the Company by other recipients. In accordance with the Uniform Guidance 2 CFR 200 (?200.38 Federal award) the Schedule does not include amounts received to operate government-owned, contractor-operated facilities. Negative amounts reported on the Schedule are adjustments or credits made in the normal course of business to amounts reported as expenditures in prior fiscal years. Research and Development Cluster (R&D cluster): OMB Uniform Guidance defines research and development as follows: research is a systematic study directed toward fuller scientific knowledge or understanding of the subject studied; development is the systematic use of knowledge and understanding gained from research directed toward the production of useful materials, devices, systems, or methods, including design and development of prototypes and processes. The Company's work is closely aligned with the R&D cluster of programs in accordance with 2 CFR 200.17 and 2 CFR 200.87. Accordingly, the schedule of expenditures of federal awards reports all reportable programs in the R&D cluster. Subrecipient: Certain funds are passed through to subgrantee organizations by the Company. Expenditures incurred by the subgrantees and reimbursed by the Company are presented in the Schedule. The Company is also the subrecipient of funds, which have been reported as expenditures and listed as pass-through funds. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES FOR PROGRAM EXPENDITURES Expenditures consist of direct and indirect costs. Direct costs are those that can be identified specifically with a sponsored project. Indirect costs are the costs of services and resources that benefit both sponsored and non- sponsored projects but are necessary for the operation of the Company. Battelle Science and Technology (S&T) and Integration segment projects use indirect costs rates to charge indirect costs to individual sponsored projects. The rates are the result of a number of complex cost allocation procedures that the Company uses to allocate its indirect costs to both sponsored and non-sponsored activities. The indirect costs allocated to sponsored projects are divided by the direct costs of sponsored projects to arrive at a rate. These indirect rates are reviewed and approved by the Defense Contract Audit Agency. Indirect costs included in the expenditures reported by the Battelle Ecology segment are based upon provisional indirect cost rates prescribed by the National Science Foundation and applied to the appropriate allocation base. The Battelle Education subsidiary has elected to charge the de minimis indirect cost rate of 10% as permitted under the Uniform Guidance.
De Minimis Rate Used: Both
Rate Explanation: The Battelle Education entity uses a de minimus indirect cost of 10% as permitted under the Uniform Guidance.
Battelle does not have loan balances outstanding at the end of fiscal year 2022 reportable in accordance with?200.502 Basis for determining Federal awards expended.
Title: Classified information
Accounting Policies: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation: The accompanying schedule of expenditures of federal awards (the Schedule) summarizes the expenditures of Battelle Memorial Institute (BMI) and subsidiaries (the Company) under programs funded by the federal government for the year ended September 30, 2022. The Schedule has been prepared on the accrual basis in accordance with accounting principles generally accepted in the United States of America and includes all federal awards and contracts entered into directly between the Company and agencies and departments of the federal government, as well as funds passed through to the Company by other recipients. In accordance with the Uniform Guidance 2 CFR 200 (?200.38 Federal award) the Schedule does not include amounts received to operate government-owned, contractor-operated facilities. Negative amounts reported on the Schedule are adjustments or credits made in the normal course of business to amounts reported as expenditures in prior fiscal years. Research and Development Cluster (R&D cluster): OMB Uniform Guidance defines research and development as follows: research is a systematic study directed toward fuller scientific knowledge or understanding of the subject studied; development is the systematic use of knowledge and understanding gained from research directed toward the production of useful materials, devices, systems, or methods, including design and development of prototypes and processes. The Company's work is closely aligned with the R&D cluster of programs in accordance with 2 CFR 200.17 and 2 CFR 200.87. Accordingly, the schedule of expenditures of federal awards reports all reportable programs in the R&D cluster. Subrecipient: Certain funds are passed through to subgrantee organizations by the Company. Expenditures incurred by the subgrantees and reimbursed by the Company are presented in the Schedule. The Company is also the subrecipient of funds, which have been reported as expenditures and listed as pass-through funds. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES FOR PROGRAM EXPENDITURES Expenditures consist of direct and indirect costs. Direct costs are those that can be identified specifically with a sponsored project. Indirect costs are the costs of services and resources that benefit both sponsored and non- sponsored projects but are necessary for the operation of the Company. Battelle Science and Technology (S&T) and Integration segment projects use indirect costs rates to charge indirect costs to individual sponsored projects. The rates are the result of a number of complex cost allocation procedures that the Company uses to allocate its indirect costs to both sponsored and non-sponsored activities. The indirect costs allocated to sponsored projects are divided by the direct costs of sponsored projects to arrive at a rate. These indirect rates are reviewed and approved by the Defense Contract Audit Agency. Indirect costs included in the expenditures reported by the Battelle Ecology segment are based upon provisional indirect cost rates prescribed by the National Science Foundation and applied to the appropriate allocation base. The Battelle Education subsidiary has elected to charge the de minimis indirect cost rate of 10% as permitted under the Uniform Guidance.
De Minimis Rate Used: Both
Rate Explanation: The Battelle Education entity uses a de minimus indirect cost of 10% as permitted under the Uniform Guidance.
Due to the nature of research and development that the Company performs on behalf of the federal government, various contracts and project information is considered classified, which includes Top Secret, Secret, or Confidential. As a result, the Schedule reflects summarized data by agency in order to properly safeguard various information as required by the federal government.
Title: Relationship to Consolidated Financial Statements
Accounting Policies: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation: The accompanying schedule of expenditures of federal awards (the Schedule) summarizes the expenditures of Battelle Memorial Institute (BMI) and subsidiaries (the Company) under programs funded by the federal government for the year ended September 30, 2022. The Schedule has been prepared on the accrual basis in accordance with accounting principles generally accepted in the United States of America and includes all federal awards and contracts entered into directly between the Company and agencies and departments of the federal government, as well as funds passed through to the Company by other recipients. In accordance with the Uniform Guidance 2 CFR 200 (?200.38 Federal award) the Schedule does not include amounts received to operate government-owned, contractor-operated facilities. Negative amounts reported on the Schedule are adjustments or credits made in the normal course of business to amounts reported as expenditures in prior fiscal years. Research and Development Cluster (R&D cluster): OMB Uniform Guidance defines research and development as follows: research is a systematic study directed toward fuller scientific knowledge or understanding of the subject studied; development is the systematic use of knowledge and understanding gained from research directed toward the production of useful materials, devices, systems, or methods, including design and development of prototypes and processes. The Company's work is closely aligned with the R&D cluster of programs in accordance with 2 CFR 200.17 and 2 CFR 200.87. Accordingly, the schedule of expenditures of federal awards reports all reportable programs in the R&D cluster. Subrecipient: Certain funds are passed through to subgrantee organizations by the Company. Expenditures incurred by the subgrantees and reimbursed by the Company are presented in the Schedule. The Company is also the subrecipient of funds, which have been reported as expenditures and listed as pass-through funds. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES FOR PROGRAM EXPENDITURES Expenditures consist of direct and indirect costs. Direct costs are those that can be identified specifically with a sponsored project. Indirect costs are the costs of services and resources that benefit both sponsored and non- sponsored projects but are necessary for the operation of the Company. Battelle Science and Technology (S&T) and Integration segment projects use indirect costs rates to charge indirect costs to individual sponsored projects. The rates are the result of a number of complex cost allocation procedures that the Company uses to allocate its indirect costs to both sponsored and non-sponsored activities. The indirect costs allocated to sponsored projects are divided by the direct costs of sponsored projects to arrive at a rate. These indirect rates are reviewed and approved by the Defense Contract Audit Agency. Indirect costs included in the expenditures reported by the Battelle Ecology segment are based upon provisional indirect cost rates prescribed by the National Science Foundation and applied to the appropriate allocation base. The Battelle Education subsidiary has elected to charge the de minimis indirect cost rate of 10% as permitted under the Uniform Guidance.
De Minimis Rate Used: Both
Rate Explanation: The Battelle Education entity uses a de minimus indirect cost of 10% as permitted under the Uniform Guidance.
Awards in the amount of $699,947,793 are reported as a portion of total project revenue in the Companys consolidated financial statements as revenue from operations.
Title: Donated Personal Protective Equipment
Accounting Policies: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation: The accompanying schedule of expenditures of federal awards (the Schedule) summarizes the expenditures of Battelle Memorial Institute (BMI) and subsidiaries (the Company) under programs funded by the federal government for the year ended September 30, 2022. The Schedule has been prepared on the accrual basis in accordance with accounting principles generally accepted in the United States of America and includes all federal awards and contracts entered into directly between the Company and agencies and departments of the federal government, as well as funds passed through to the Company by other recipients. In accordance with the Uniform Guidance 2 CFR 200 (?200.38 Federal award) the Schedule does not include amounts received to operate government-owned, contractor-operated facilities. Negative amounts reported on the Schedule are adjustments or credits made in the normal course of business to amounts reported as expenditures in prior fiscal years. Research and Development Cluster (R&D cluster): OMB Uniform Guidance defines research and development as follows: research is a systematic study directed toward fuller scientific knowledge or understanding of the subject studied; development is the systematic use of knowledge and understanding gained from research directed toward the production of useful materials, devices, systems, or methods, including design and development of prototypes and processes. The Company's work is closely aligned with the R&D cluster of programs in accordance with 2 CFR 200.17 and 2 CFR 200.87. Accordingly, the schedule of expenditures of federal awards reports all reportable programs in the R&D cluster. Subrecipient: Certain funds are passed through to subgrantee organizations by the Company. Expenditures incurred by the subgrantees and reimbursed by the Company are presented in the Schedule. The Company is also the subrecipient of funds, which have been reported as expenditures and listed as pass-through funds. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES FOR PROGRAM EXPENDITURES Expenditures consist of direct and indirect costs. Direct costs are those that can be identified specifically with a sponsored project. Indirect costs are the costs of services and resources that benefit both sponsored and non- sponsored projects but are necessary for the operation of the Company. Battelle Science and Technology (S&T) and Integration segment projects use indirect costs rates to charge indirect costs to individual sponsored projects. The rates are the result of a number of complex cost allocation procedures that the Company uses to allocate its indirect costs to both sponsored and non-sponsored activities. The indirect costs allocated to sponsored projects are divided by the direct costs of sponsored projects to arrive at a rate. These indirect rates are reviewed and approved by the Defense Contract Audit Agency. Indirect costs included in the expenditures reported by the Battelle Ecology segment are based upon provisional indirect cost rates prescribed by the National Science Foundation and applied to the appropriate allocation base. The Battelle Education subsidiary has elected to charge the de minimis indirect cost rate of 10% as permitted under the Uniform Guidance.
De Minimis Rate Used: Both
Rate Explanation: The Battelle Education entity uses a de minimus indirect cost of 10% as permitted under the Uniform Guidance.
The Company did not receive any donated personal protective equipment from the federal government during the year ended September 30, 2022.