University of Oregon 2019 Annual Financial Report
Notes to Schedule of Expenditures of Federal Awards
For the Year Ended June 30, 2019
Note 1 Basis of Presentation
The accompanying schedule of expenditures of federal awards includes federal grant activity of the University and is presented on the
accrual basis of accounting. The information in this schedule is presented in accordance with the requirements 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, some amounts presented in this schedule may differ from amounts presented in, or used in the
preparation of, the basic financial statements.
Note 2 Summary of Significant Accounting Policies
Expenditures reported on the schedule of expenditures of federal awards are recognized following the cost principals contained in Title
2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for
Federal Awards (Uniform Guidance) wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported
as expenditures in prior years. Pass-through entity identifying numbers are presented where applicable.
Note 3 University Administered Loan Programs
The Perkins program was funded with aid from the federal government and matched with institutional contributions. Over the years,
the proportion of federal to institutional matching funds varied from a 90/10 split to a 75/25 split. At the end of fiscal year 2019 the
University of Oregon elected to liquidate the Perkins portfolio, turning all of the loans over to the Department of Education. Repayment
of the federal portion will be returned to the federal government.
Note 4 Election of DeMinimis Indirect Rate
During the current year end, June 30, 2019, the University did not elect to use the 10 percent de minimis indirect cost rate.
Note 5 Pass-Through Awards
University of Oregon passed through to subrecipients:
Federal Grantor / Program Title / Subrecipient / Contract Number
Department of Agriculture
10.310 Agriculture and Food Research Initiative (AFRI)
Regents of the University of California Berkeley - 239121A
Regents of the University of Colorado - 239121B
10.310 Agriculture and Food Research Initiative (AFRI) Total
Department of Agriculture Total
Department of Commerce
11.417 Sea Grant Support
Oregon State University - 2409U1A
11.417 Sea Grant Support Total
11.419 Coastal Zone Management Administration Awards
Coos Watershed Association - 290131C
Oregon State University - 290131B
University of North Carolina - 290132D
Woods Hole Oceanographic Institution - 290131A
Woods Hole Oceanographic Institution - 290132A
11.419 Coastal Zone Management Administration Awards Total
Department of Commerce Total
Department of Defense
12.300 Basic and Applied Scientific Research
Payments
10,726
21,626
32,352
32,352
15,110
15,110
6,388
395
2,065
27,944
67,050
103,843
118,953
Texas Tech University - 236701A
145,552
12.300 Basic and Applied Scientific Research Total
145,552
12.550 The Language Flagship Grants to Institutions of Higher Education
Portland Public Schools - 271881A
526,164
68 University of OregonView entire presentation