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TECHNOLOGICAL
MICHIGAN
UNIVERSITY
AND
FINANCIAL
STATEMENTS
SUPPLEMENTARY
INFORMATION
As of June 30, 1996and 1995
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CONTENTS
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FINANCIAL STATEMENTS
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R e p o r t o lfn d e p e n d e P
n tu b l i c A c c o u n t aR
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FinancialStatementsC o m b i n e d S t a t e m e n tFs ionfa n c i a l C o n d i t i o n
CombinedStatementsof Revenues,
ExpendituresandChangesinFundBalances
........
1
......2
.......
3
GeneralFundS t a t e m e n t s oFfi n a n c i a l C o n d i t i o n
Statementsof Changesin FundBalance
....4
.... 5
DesignatedFundS t a t e m e n t s oFf i n a n c i a l C o n d i t i o n
Statementsof Changesin FundBalance
....6
.... 7
AuxiliaryActivitiesFundClo n d i t i o n
S t a t e m e n t s oFfi n a n c i a
Statementsof Changesin Fund Balance
....8
.... 9
Retirementand InsuranceFund-
of Financial
Condition
Statements
of Changes
in FundBalance
Statements
10
11
FundRestricted
Expendable
S t a t e m e n t sFoi fn a n c iCa ol n d i t i o n
of Changes
in FundBalance
Statements
....12
. . . . 13
Expenditures,
of CunentFundsRevenues,
Statements
in FundBalances
andChanges
Transfers
. ' . 14
StudentLoanFundCondition
of Financial
Statements
of Changesin FundBalance
Statements
16
16
FundEndowment
Condition
of Financial
Statements
in FundBalance
of Changes
Statements
17
17
MICHIGAN
TEGHNOLOGICAL
UNIVERSITY
:
AND
FINANCIALSTATEMENTS
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INFORMATION
SUPPLEMENTARY
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As of June 30, 1996and 1995
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CONTENTS
(continued)
FINANCIAL
STATEMENTS
PlantFundStatementsof FinancialCondition
of Changesin Notes,Bonds,Capital
Statements
Payableand FundBalance
LeaseObligations
PAGE
18
19
AgencyFundStatements
of FinancialCondition
20
Notesto the FinancialStatements
21
lnformationSupplementary
- 1996,Exhibit| . . . . . . . . 28
Combining
Statementof
Financial
Condition
Combining
of Revenues,
Statement
Expenditures,
Transtersand Changesin FundBalances- 1996,Exhibitll
29
CombiningStatementof FinancialCondition- 1995,Exhibitlll
30
CombiningStatementof Revenues,
Expenditures,
Transfersand Changesin FundBalances- 1995,ExhibitlV
31
Statements
of CashFlows- 1996and 1995,ExhibitV . . .
32
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AnTHun ANpERSEN
LLP
INDEPENDENT
AI]DITORS'
To the Board of Control-,
Michigan Technological
University
REPORT ON FINAI$CIAL
STATEMENTS
:
We have audited
the aceompanying combined statements
of financial
condition
of
MICHfGAII TECHNOLOGICALUNIVERSITY (the "University")
as of June 30, ]-996 and 1995,
and the related
combined statements
of revenues,
expendj-tures
and changes in fund
balances
for the years then ended.
We have also audited
the statements
of financial
condition
for each fund as of.Tune 30, 1-996 and t995, and the related
statements of
changes in fund balances and the current
funds revenues,
expenditures,
transfers
and
changes in fund balances
for the years then ended.
These financial
and
statements
the supplementary
information
referred
to below are the responsibility
of the
University's
Our responsibility
management.
is to express an opinion
on these
j-nformation
financial
and supplementary
statements
based on our audits.
We conducted our audits
in accordance with generally
accepted auditing
standards
and
the standards
for financial
(1,994
audits
contained
in Government Auditing
Standards
Revisj.on) , issued by the Comptroller
General of the United
States.
Those standards
require
that we plan and perform
the audit
to obtain
reasonable
assurance about
whether the fi-nancial
statements
are free of material
misstatement.
An audit
includes
examining,
on a test basis,
evidence supporting
the amounts and disclosures
in the financial
statements.
An audit also incl-udes assessing
the accounting
principles
used and significant
estimates
made by manag'ement, as well- as evaluating
the overall
presentation.
financialstatement
We believe
provide
that our audits
a
reasonabl-e basis for our opinion.
In our opinion,
the financialstatements
referred
to above present
fairly,
in all
material
respects,
the combined and individual
position
funds'
financial
of Michigan
Technological
University
as of ,fune 30, 1996 and l-995, and the revenues,
expendj-tures,
transfers
and changes in fund balances
for the years then ended in
conformity
with generally
accepted accounting principles.
Our audits
were
statemenls
taken
TI, IIf,
fV and
part of
required
subjected
to the
stat,ements and,
to the
relation
made for the purpose of forming
as a whole.
The supplementary
v are presented for purposes of
the basic financial
statements.
procedures
auditing
applied
in
in our opinion,
is fairly
stated
basic financial
statements taken
In accordance with Government Auditing
our consideration
of the University's
compliance with l-aws and regulations,
an opinion
on the basic financial
information
contained
in Exhibits
I,
additional
analysis
and are not a
This information
has been
our audits
of the basic financialin all material
respects
in
as a whole.
SLandards, we have also issued a report
on
internal
control
structure
and a report
on its
both dated Sept.ember 27, L996.
A/,*tfuhLP
Detroit,
Michigan,
September 27, ]-996.
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AnrHun AxpERSEN
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Report of Independent Public Accountante
To the Board of Conhol
Michigan Technological University:
We have audited the accompanying combined statementsof financial condition of MICHIGAN
TECHNOLOGICAL UNIVERSITY as of June 30,7996 and 1995,and the related combined
statements of revenues, expenditures and changes in fund balances for the years then ended.
We have also audited the statements of financial condition for each fund as of June 30,7995 and
1pp5,and the related statements of changes in fund balancesand the current funds revenues,
expenditures, hansfers and changes in fund balancesfor the years then ended. These financial
statements and the supplementary information referred to below are the responsibility of the
University's management. Our responsibility is to express an opinion on these financial
statements and supplementary information based on our audits.
We conducted our audits in accordancewith generally acceptedauditing standards. Those
standards require that we plan and perform the audit to obtain reasonableassuranceabout
whether the financial statements are free of material misstatement. An audit includes
examining on a test basis, evidence supporting the amounts and disclosures in the financial
statements. An audit also includes assessingthe accounting principles used and significant
estimates made by management, as well as evaluating the overall financial statement
presentation. We believe that our audits provide a reasonablebasis for our opinion.
In our opinion, the financial statements referred to above present fafuly,in all material respects,
the combined and individual funds' financial position of Michigan Technological University as
of June 90,7995 and 1995,and the revenues, expenditures, transfers and changesin fund
balancesfor the years then ended in conformity with generally acceptedaccounting principles.
Our audits were made for the purpose of forming an opinion on the basic financial statements
taken as a whole. The supplementary information contained in Exhibits I, II, III, IV and V are
presented for purposes of additional analysis and are not a required part of the basic financial
itatements. This information has been subjectedto the auditing procedures applied in our
audits of the basic financial statements and, in our opinion, is fairly stated in all material
respectsin relation to the basic financial statementstaken as a whole.
Detroit, Michigan,
September27,7996.
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MICHIGAN
TECHNOLOGICAL
UNIVERSIW
COMBINEDSTATEMENTS
OF FINANCIALCONDITION
June30, 1996and 1995
(in thousands)
ASSETS
1996
CURRENTASSETS:
Cashand cashequivalents
Accountsreceivable,net
Inventories
Deposits
Prepaidexpenses
1995
,,l|l,zg7; $
"'7,2:.1:5
"1;880
,, .,,70'
::'t::,,682
14,114
6,613
1,909
70
693
23,399
STUDENTLOANSRECEIVABLE,
net
7,761
INVESTMENTS
11,325
PROPERW,PLANTANDEQUTPMENT,
net
1U,512
TOTALASSETS
$
146,997
LIABILITIESAND FUNDBALANCES
FUNDBALANGES:
Unrestricted
Restricted
Investedin physicalproperties
Deficitto be fundedin subsequent
periods
TOTALLIABILITIESAND FUND
BALANCES
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ACGRUEDHEALTHAND LIABILITYCLAIMS
CONTINGENCIES
TOTALLIABILITIES
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CURRENTLIABILITIES:
Cunentportionof notes,bondsand
capitalleaseobligations
payable
Accountspayable
Accruedpayrolland payrolltiaxes
Uneamedrevenue
Deposits
Cunentportionof accruedhealth
and liabilityclaims
Accruedcompensatedabsences
NOTES,BONDSAND CAPITALLEASE
OBLIGATIONS
PAYABLE
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,."5,9511
6,712
gi,a74
3,070
26,161
25,736
16;491
10,745
100,370
19,592
9,771
101,157
(8,249)
121,261
146;485
146,997
Theaccompanyingnotes,staftingon page21, arean integralpaftof thesefinanciatstatements.
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UNIVERSITY
TECHNOLOGICAL
MICHIGAN
COMBINEDSTATEMENTSOF REVENUES,
AND CHANGESIN FUNDBALANCES
EXPENDITURES
FORTHE YEARSENDEDJUNE30, 1996AND 1995
(in thousands)
1995
1996
REVENUES:
Tuitionandfees
Stateappropriations
Federalgrantsandcontracts
Jointcapitaloutlay
Privategifts,grantsandcontracts
Indirectcostrecoveries
Endowment
income
Investment
income
Netrealizedgainson investments
gainson investments
Netunrealized
Educational
activities
Auxiliaryactivities
Other
Decrease
in restricted
revenues
heldfor futureexpenditures
EXPENDITURES:
Educational
andgenerallnstruction
Research
Publicservice
Academic
support
Studentservices
support
Institutional
financial
support
Student
of plant
andmaintenance
Operation
Auxiliaryactivities
Other
Interestexpense
allowance
Depreciation
netof retirements
Capitaladditions,
'29,957
$
43,145
12,5U
'1;088
11,2',/'6
,4,966
'53
1,'5V7
78
'955
''5;A25
17;085
'11',
'
28,652
41,868
12,160
844
10,818
4,372
61
1,414
83
5,339
16,614
15
'360
1,28,480
179
122,419
41;47,9
23,894
:870
7,412
3,987
6,958
13,314
,6,917
:17,,08:5
2,576
142
,'8,606
39,323
21,63 6
770
6,947
3,735
8,906
13,419
6,504
16,957
1,819
142
8,957
(3,792)
125,323
(2,9M)
UNDEREXPENDITURES
REVENUES
REVENUES
IN RESTRICTED
DECREASE
HELDFORFUTUREEXPENDITURES
Beginningof year
FUNDBALANCES,
End of year
FUNDBALANCES,
$
(360)
121,261
120,324
(17e)
124,344
121,261
notes,startingon page21,arc an integnlpartof thesetinancialstatements.
Theaccompanying
I
MICHIGAN
TECHNOLOGICAL
UNIVERSITY
GENERAL
FUND
OF FINANCIAL
STATEMENTS
CONDITION
JUNE30, 1996and 1995
(in thousands)
I
1996
ASSETS:
Cashand cashequivalents
Accountsreceivable,lessallowance
of $30 in 1996and 1995
Inventories
Prepaidexpenses
Duefrom otherfunds
Total assets
LIABILITIES:
Accountspayable
Accruedpayrolland payrolltaxes
Unearnedrevenue
Deposits
Iotal liabilities
FUNDDEFIGIT:
Reservefor encumbrances
fundscarriedfonrrrard
Departmental
Deficitto be fundedin subsequentyears
1,7,82
$
409
75
309
,643
3,218
,5gg
2,545
,.
,1
,:
'1"923
..O47,
563
4,21::3'
(7,272)
I
1995
$
t
1,429
469
75
343
2,316
697
2,427
1,977
646
5,747
361
4,457
(8,249)
Totalfunddeficit
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Theaccompanying
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UNIVERSITY
TECHNOLOGICAL
MICHIGAN
FUND
GENERAL
OF CHANGESIN FUNDBAIANCE
STATEMENTS
FORTHEYEARSENDEDJUNE30, 1996AND 1995
(in thousands)
1995
1996
OF YEAR
AT BEGINNING
BAI.ANCE
and transfers
Revenuesoverexpenditures
$
(3,431)
$
(4,108)
:935
677
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BAI.ANCEAT END OF YEAR
-$
(x191,
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Theaccompanyingnotes,startingon page21, arean integralpaft of thesefinancialsfafemenfs.
l'
MICHIGAN
TECHNOLOGICAL
UNIVERSITY
FUND
DESIGNATED
STATEMENTS
OF FINANCIAL
CONDITION
JUNE30, 1996and1995
(in thousands)
1995
1996
ASSETS:
Gashand cashequivalents
Accountsreceivable,lessallowanceof
$1 in 1996and 1995
Prepaidexpenses
Duefrom otherfunds
Total assets
LIABILITIES:
Accountspayable
Accruedpayrolland payrolltaxes
Unearnedrevenue
--JotalJiabilities
$
t
1,519
,206
,29g
1,,5tr4
3,532
2,661
.80
94
720
59
88
741
15
304
g+
FUNDBALANCE
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Theaccompanying
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MICHIGANTECHNOLOGICAL
UNIVERSITY
DESIGNATED
FUND
STATEMENTSOF CHANGESIN FUND BALANCE
FOR THE YEARSENDEDJUNE30, 1996AND 1995
(in thousands)
1996
BALANCE
AT BEGINNING
OF YEAR
Revenuesoverexpenditures
and transfers
$
1995
1,773
1,263
865
510
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BALANCEAT END OF YEAR
s---638-
$
1,773
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Theaccompanying
notes,staftingon page21, arean integralpaft of thesefinancialsfafemenfs.
MICHIGAN
TECHNOLOGICAL
UNIVERSITY
AUXILIARY
ACTIVITIES
FUND
STATEMENTS
OF FINANCIAL
CONDITION
JUNE30, 1996and 1995
(in thousands)
1996
ASSETS:
Cashandcashequivalents
Accountsreceivable,
lessallowance
of
$2 in 1996and1995
Inventories
Prepaidexpenses
Dueftom otherfunds
lotal assets
LIABILITIES:
Accountspayable
Accruedpayrollandpayrolltaxes
Uneamedrevenue
Deposits
Totalliabilities
FUNDBAI.ANCE
1995
1,282
$
540
1,905
65
(34)
2,376
406
1,8U
31
1,836
5,389
395
,240
11
216
862
524
256
3
222
1,005
$ ' ; i : : : ' : , ',,1: -7 5 , 1 t 4 , , $
4,3U
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The accompanyingnotes,stafting on page21, arc an integnl partof thesefinancial statements.
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UNIVERSITY
MICHIGANTECHNOLOGICAL
FUND
ACTIVITIES
AUXILIARY
STATEMENTS
OF CHANGESIN FUNDBAISNCE
FORTHEYEARSENDEDJUNE30, 1996AND 1995
(in thousands)
1995
1996
OF YEAR
BALANCEAT BEGINNING
Revenuesunderexpendituresand transfers
$
4,384
6,1 98
(2,870)
( 1,8 14)
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BALANCEAT END OF YEAR
$
4,3U
Theaccompanyingnotes, startingon page 21, arc an integnl pad of thesefinancial statements.
T
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MICHIGANTECHNOLOGICAL
UNIVERSITY
RETIREMENT
AND INSURANCE
FUND
STATEMENTS
OF FINANCIAL
CONDITION
JUNE30, 1996and 1995
(in thousands)
1995
1996
ASSETS:
Cashandcashequivalents
Accountsreceivable
Deposits
lnvestments
Totalassets
LIABILITIES:
Accountspayable
Accruedpayrolltaxes
Currentportionof accruedhealth
andliabilityclaims
Accruedcompensated
absences
health
claims
Accrued
andliability
Dueto otherfunds
Totalliabilities
FUNDBALANCE
I
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:$
1,991
20
70
9,796
11,767
17
vo
11,454
11,5/'1
357
181
1
402
,2,278
.2,131
2,574
2,078
6,712
'5,'951
&t3
11,il1
11,767
$
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notes,staftingon page21,arean integnl partof thesefinancialsfafemenfs.
Theaccompanying
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TECHNOLOGICAL
MICHIGAN
UNIVERSITY
RETIREMENT
AND INSURANCE
FUND
STATEMENTS
OF CHANGESIN FUNDBALANCE
FORTHE YEARSENDEDJUNE30, 1996AND 1995
(in thousands)
1996
BALANCE
AT BEGINNING
OFYEAR
1995
$
Depositsfromoperating
funds
Transferto operating
funds
(lncrease)/decrease
in accruedliabilities
Benefitpaymentsandself-insured
losses,net
gains
Netunrealized
on investments
19,M4
(4,631)
869
(16,112)
830
18,686
(2,353)
('4,202)
(15,131)
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BALANCEAT ENDOF YEAR
-
Theaccompanying
notes,starfingon page21, arean integrclpaftof thesefinancialsfatements.
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MICHIGANTECHNOLOGICAL
UNIVERSITY
EXPENDABLERESTRICTEDFUND
STATEMENTSOF FINANCIALCONDTTION
JUNE30, 1996and 1995
(in thousands)
1996
1995
ASSETS:
Accountsreceivable,
lessallowanceof
$100in 1996and$176in 1995
Totalassets
t
I
I
LIABILITIES:
Accountspayable
Accruedpayrolland payrolltaxes
Unearnedrevenue
Dueto otherfunds
Totalliabilities
FUNDBALANCE
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196
,,677
2,620
1,490
4,913
$
395
594
1,409
1,936
4,233
$
1,226
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Theaccompanyingnotes, staftingon page21, arean integnl paft of thesefinancial statements.
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MICHIGAN
TECHNOLOGICAL
UNIVERSIry
EXPENDABLE
RESTRICTED
FUND
STATEMENTS
OF CHANGES
IN FUNDBALANCE
FORTHEYEARSENDEDJUNE30, 1996AND1995
(in thousands)
1996
BALANCEAT BEGINNINGOF YEAR
i$
Decreasein restrictedrevenues
heldfor futureexpenditures
1,226
(360)
1995
1,405
(17s)
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BALANCEAT END OF YEAR
.i$
1866
l
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Theaccompanyingnotes,staftingon page 21, arc an integnl paftof theseftnancialstatements.
TECHNOLOGICAL
UNIVERSIW
MICHIGAN
r
TRANSFERS
FUNDSREVENUES,
EXPENDITURES,
STATEITIENTS
OFCURRENT
IN FUT{DBATINCES
ANDCHANGES
FORTHEYEARENDEDJUNE30, 1996WTH COMPAMTIVETOTALSFORTHEYEARENDEDJUNE30, 1995
(in thousands)
GENERAL
FUND
REVENUES:
Tuitionandfees
Stateapprcpriations
Federalgrantsandcontracts
Pdvategifrs,grantsandcontracb
Indireclcostrecoveries
lnvestnentin@rne
Net unrealizedgainson inveslments
Educationalaciivilies
Auxiliaryactivities
Other
Decreasein restric{edrevenues
heldfor ftJtureexpenditures
Totalrevenues
ANDI'ANDATORY
EXPENDIruRES
TRANSFERS:
EducationalandgeneralexpendituresInstruc{ion
Researdt
PublicseNice
Academic
support
Studentservices
suppori
Institutional
Studentfinancialsupport
Operationand mainlenanceot plant
res
Educationaland generalexpendifu
MandatorytransfersResearch
lnstitutionalsupport
Studentfinancialsupport
Deblservice
Other
andgeneral
Totaleducational
2,855
r,103
196
158
261
1,982
371
17,085
5
75,3E7
3,263
39,031
1,798
172
7,313
3,795
9,474
E,531
6,915
77,059
1,774
'1,152
534
37
14
266
(2,7s8)
2
1,764
17
E74
3,779
e,7s1;
79
16
-17
-
49
79,763
MandatorylransfersDebtservice
TotalAuxiliaryactivities
17.371
TT
(18)
3,858
17,085
I
1,840
18.207
A,txiliaryadivitbsExpenditures
r
29,957
itl,939
103
1,512
4,966
1,081
830
5,219
17,0E5
5
IT
I
I
I
:
I
40,805
2,955
706
7,380
3,809
6,944
E,531
674
20,939
164
32
178
11
4,783
,Z:,T,i
26;a1
1,859
(1,8ss)
(17)
874
(741)
I
I
-
I
s.339
16,6t4
I
360
125,1il .
119,623
11,175
23,894
e70
7,112
3,987
6,958
13,314
6.917
104,831
39,323
21,636
770
6,947
3,735
8,924
13,419
6,486
101,210
t79
133
133
32
17.085
16,957
n;T1
',llJ,
re
:
98,199
I
28.652
41,868
11,703
10,037
1,372
850
(31)
31
','"i?
(2,753\
17,371
3,8s8
'206
17,085
286
79,763
(el)
22,467
-Ed;s-rg
29,957
13,115
12,259
10,142
4,966
990
030
5,425
17i085
5
1,206
12,156
E,630
102,697
YearEnded
June30,1995
Total
cunontFunds
Total
Cuntnt
Funds
EXPENDABLE
RESTRICTED
FUND
Sub-Total
20
29,651
41,939
103
213
4,966
(340)
and mandatory
Totalexpenditures
transfers
r
DESIGNATED
FUND
RETIREMENT
E NSURANCE
FUND
AUXILIARY
ACflVMES
FUI.ID
24,138
I
lr
118,659
122,335
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TECHNOLOGICAL
MICHIGAN
UNIVERSIW
TRANSFERS
EXPENDITURES,
FUNDSREVENUES,
OFCURRENT
STATEMENTS
(contlnued)
lN FUNDBALANCES
ANDCHANGES
FORTHEYEARENDEDJUNE30, 1996WITHCOMPAMTIVETOTALSFORTHEYEARENDEDJUNE30, 1995
(in thousands)
GENERAL
FUND
Othertransferc:
Research
Studentfinancialsupporl
Plantimprovement
Other
1,545
773
('t,276]
u4
6
(1s0)
2,398
(4,473)
78.452
REVENUES
OVER(UNDER)EXPENDITURES
ANDTRANSFERS
DESIGNATED
FUND
AUXILIARY
ACTIVITIES
FUND
3,147
sss
21,077
RETIREMENT
& INSURANCE
FUND
4,633
1,840
(2,870)
935
Sub-Total
EXPENDABLE
RESTRICTED
FUND
269
773
3,997
s29
103,767
(3,431)
't.773
4,384
2,726
g(2,a96)$2,638$1,s14$-$1,656$866C-2,s22S$3,952
=i:=-=!i@*=*-::::::
notes,staftingon page21, arean integnl patt of thesefinancialstatements.
Theaccompanying
|-Il
Year Ended
June 30, 1995
Total
Gurrent Funds
/1,009
(110)
126,234
1,239
352
120,250
(1,070)
(627)
(360)
(360)
(17e)
1,226
3,952
4,758
(1,070)
DECREASE
IN RESTRICTED
REVENUES
HELDFORFUTUREEXPENDITURES
FUNDBALANCES(DEFICIT),
Beglnnlngofyoar
FUNDBALANCES(DEFICIT),
End of year
(26e)
(773)
12
(63s)
22,167
Total
Curent
Funds
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UNIVERSITY
MICHIGANTECHNOLOGICAL
STUDENTLOANFUND
STATEMENTS
OF FINANCIAL
CONDITION
1995
30,
1996
and
JUNE
(in thousands)
1ee5I
1996
ASSETS:
Cashand cashequivalents
lessallowance
Studentloansreceivable,
of $175in 1996and 1995
Totalassets
$
FUNDBALANCE:
UniversitystudentloanfundsRestricted
Unrestricted
FederalstudentloanfundsFederalportion
Universi$portion
Totalfund balance
$
?1f
814
$
, ,'8;272
:9,086
761r
47
1,108
88
1,115
I
ar:f
33
7,460
430
T
T-;066-
47
STATEMENTS
OF CHANGESIN FUNDBALANCE
YearEndedJune30,1996
Federal
University
Student
Student
LoanFunds
LoanFunds
1,203
OFYEAR
BALANCE
AT BEGINNING
(DEDUCTTONS):
ADDTTTONS
contribution
Federalgovernment
grants
Giftsandother
fromGeneralFund
Transfer
Othertransfers
Income
Investment
Studentloaninterest
Latefees
military
forteaching,
Cancellations
andbankruptcy
andothercosts
Administrative
Total
,8,47.1
7,268
305
133
w;
21
21
(61
(2)
(35)
299
'133
1
(L2)
35
193
4
14
172
4
I
,305
'(8)
(35)
,l
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BALANCEAT END OF YEAR
$
1,196
$
7,990
'$
9,086
notes,staftingonpage21, arean integnlpartof thesefinancialstatements.
Theaccompanying
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TECHNOLOGICAL
UNIVERSITY
MICHIGAN
FUND
ENDOWMENT
OF FINANCIAL
CONDITION
STATEMENTS
JUNE30,1996and 1995
(in thousands)
1996
ASSETS:
Cashand cashequivalents
lnvestments
Totalassets
$3$(4)
1,732
1,735
$
FUNDBALANGE:
funds
Endowment
as endowment
Fundsfunctioning
Totalfundbalance
'$
446
1,289
1,735
1995
$
1,529
1,525
$
446
1,079
1,525
OF CHANGESIN FUNDBAI-ANCE
STATEMENTS
YearEndedJune30, 1996
Funds
Endowment Functioning
As Endowment
Funds
OF YEAR$
BALANCEAT BEGINNING
:
ADDTilONS(DEDUCTTONS)
income
lnvestment
to beneficiaries
Distribution
Net realizedgainsfrom sale of
investments
gainson investments
Net unrealized
BALANCEAT ENDOF YEAR
$
446
15
(15)
446
Total
1,449
1,,525
1,079
38
(31)
53
(46)
78
125
78
125
1,289
YearEnded
June30,
1995
Total
$
1,735
61
(68)
$
nofes, startingon page21, are an integralpart of thesefinancialsfafemenfs.
Theaccompanying
1,525
TECHNOLOGICAL
MICHIGAN
UNIVERSITY
PLANTFUND
STATEMENTS
OF FINANCIALCONDITION
(in thousands)
June30. 1996
Unexpended
ASSETS:
Cashandcashequivalents
Prepaidexpenses
Investment
in plantLandandlandimprovements
Buildings
Deferredfinancingcosts
Equipment
andother
Construction
in progress
Less-accumulateddepreciation
Totalassets
2,800_ $
Retirementof
Indebtedness
802
3,458
15
Investment
in Plant
:$
15,062
128,866
170
74,290
2,O75
2,800
LIABILITIES:
Currentportionof notes,bondsand
capitalleaseobligationspayable
Accountspayable
Notes,bondsandcapitallease
obligationspayable
Totalliabilities
FUNDBALANCE
Investment
in physicalproperties
Restricted
Designated
Totalfundbalance
Renewaland
Replacement
3,47s
802
6,443
15
15,062
128,966
170
74,290
2,075
14,887
127,837
170
71,360
510
t113,353',
--+33#
-l#3#31
21
443
449
_
285
302
443
3,074
3,523
3,070
21
100,370
$
7,060
15
881
1,899
2,779
3,030
$
802
802
100,370
881
5,730
101,157
162
10€
Theaccompanyingnofes, staftingon page 21, are an integralpaft of thesefinancialsfafemenfs.
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MICHIGAN
TECHNOLOGICAL
UNIVERSIW
PLANTFUND
STATEMENTS
OF CHANGESIN NOTES,
BONDS,CAPITALLEASEOBLIGATIONS
PAYABLEAND FUNDBALANCE
(in thousands)
Unexpended
NOTES,BONDSAND GAPITALLEASE
PAYABLE:
OBLIGATIONS
Balanceoutstanding
at beginning
of year
Proceedsfromborrowing
Paymentson notes,bondsandcapitalleases
Balanceat endof year
$FUNDBALANCE:
Balanceat beginning
of year
Additions(Deductions)Jointcapitaloutlay
Federalgrants
Giftsand othergrants
Investmentincome
Otherincome
Transfersfrom (to)otherfundsGeneralfund
Designated
fund
Auxiliaryactivitiestund
Expendablerestrictedfund
Other
ftom operatingfundsfor equipment
Expenditures
not capitalized
Expenditures
for capitaladditions
Expenditures
Interestexpense
Paymentson notes,bondsandcapitalleases
Plantassetssoldor retired,net
allowance
Depreciation
Other
Balanceat end of year
$
Renewaland
Replacement
-$
-$
$
$
$-$-
2,315
lnvestment
in Plant
Retirement
of
lndebtedness
2,347
1,494
101,157
1,088_
35
140
357
2
1
5
852
(18)
64
803
(5)
2,261
12
450
(40e;
( 1,156)
(2,018)
(1,319)
899-
3,606
(2s1)
$
286
110,2U
1,088
844
158
780
388
1
1,074
359
2
1,136
14
761
19
3,399
(61
(s14)
3,355
107,313
804
4,g54
4,354
(2,427)_
3,743
(1,746)
2,475
w2;
g22
(231)
(8,606)
(3221
2,779
Total
3,3s5
491
(3221
3,524
$
100,370
Theaccompanying
nofeq staftingon page21, are an integralpart of thesefinancialsfafemenfs.
\o
Year
Ended
June30,1995
Total
YearEndedJune30, 1996
(142)
(1421-
(231)
(8,606)
49
(8,957)
1
107,313
$
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TECHNOLOGICAL
UNIVERSITY
FUND
AGENCY
OF FINANCIAL
CONDITION
STATEMENTS
JUNE30, 1996and1995
(in thousands)
1996
ASSETS:
Cashand cashequivalents
Accountsreceivable
Totalassets
LIABILITIES:
Accountspayable
Accruedpayrolland payrolltaxes
Deposits
fotal liabillties
: $ " ::
:$,
$
1995
109
$,
'26
t
t
373
36
311
373
$31
$
244
275
$4
$
16
255
275
Theaccompanyingnotes,startingon page21, arean integnlpaft of thesetinancialsfafemenfs.
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MICHIGAN TECHNOLOGICA.L
UNIVERSITY
NOTESTO THE FINANCI^LSTATEMENTS
(r)
BASTS
OF PRESENTATTON
AND SUMMARY
OF StcNtFtCANT
ACCOUNTTNG
POUCIES
Basisof Prcscntation
The financialstatements
havebeenpreparedin all materlalrespects
in accordance
with accountlng
- Stateof MichiganColleges
prlnciplesoutlinedIn the Manualfor Unlform R.eporting
and
llniversities,asrevised,and the AmericanInstituteof CertifiedPublicAccountants'guide,Audits of
Collegesand Universities,
and GovernmenalAccountingStandards
Board.
FundClassifications
'
(userestricted
Thecurrentfundsconslst
pollcy),Auxillary
of theGeneral,
Designated
by Unlverslty
(usedto accountfor employee
Actlvitles,
Retirement
andInsurance
benefits
andriskfinancing
activitles)
andExpendable
Restricted
Fund(userestricted
by donoror supportlng
agenry).Thesefunds
programs
(lncluding
areusedto accountfor transactions
related
to instructional
andacademlc
restricted
purpose
programs)
contracts
andgrants,
research,
extension
anddepartmental
andtheauxiliary
activities
whlchprovideseruices
to thestudentbody,faculryseff, andpublic.Theaccompanying
sEtements
of currentfundsrevenues,
in fundbalances
are
expenditures,
transfers
andchanges
statements
of
of flnancial
activitles
of thecurrentfundsanddo notpurportto present
theresults
operations
or thenetincomeor los for theperiod.
Theotherfundsandtheirfunctions
LoanFundis usedto
aredescrlbed
asfollorus:( 1) theStudent
(2) theEndowment
Fundis usedo accountfor
accountfor transactions
to loansto students,
related
similarfundsunderBoard
andIncludes
$fa whichallowontytheIncomethereonto be expended
to investment
In phlcicalproperties,
control,(3) thePlantFundcontalns
thetransactions
relatlng
and
for malntenance
andreplacement
indebtedness
incurredIn thefinancing
thereofandreserues
portionsof
(4) theAgencyFundis usedto accountfor amounrwithheldfrompayrolls,
employer
payrolltaxesandvarious
for students,
Universitybeneflsandamounts
heldin custody
employee
relatedorganlzations
or others.
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MICHIGANTECHNOLOGICAL
UNIVERSITY
Summary
of $ignificantAccoantingPolicies
AccrualAccounting
Theaccompanying
financial
sutements
havebeenprepared
on theaccrual
basis,exceptfor the
followingwhicharecommonpractices
( 1) interest
in colleges
anduniverslties:
on studentloansis
(2) Interest
recognlzed
whenreceived,
expense
ls recognlzed
whenpald,(3) gifs, grantsandpledges
arerecognized
whenreceived
or whenblllable,(4) Expendable
Restricted
Fundrevenue
ls recognlzed
(5) Stateappropriations
onlyo the extentexpended,
or
for operations
arerecognlzed
whenreceived
madeavallable
and(6) revenue
andexpenditures
of anacademic
termarereported
in thefiscalyearin
whichtheprogram
is predominantly
conducted.
provldes
Theaccrualbasls
of accounting
thatexpenditures
includeonlyamounrassociated
wlth goods
andseMces
received
andthatliabllities
include
onlytheunpaidamounts
withsuch
associated
expenditures.
Accordingly,
ourtandingpurchase
ordersandcommitments
not reported
in thefinancial
stirtements
totaled(in thousandsl
and
l
lat
30,
1996
and1995,
respectively.
$3,1
$3,749
lune
lncomeTares
TheUnivercity
is claslfiedasa polltlcalsubdivlslon
of theSateof Michigan
underInternalRevenue
CodeSection| 15(A) andistherefore
exemptfromFederal
lnermeTaxes.Certainactivities
of the
University,
to theextentprofitable,
maybesubiect
businesincome.
to axatio. :rrelated
Cashand CashEquivalens
Forpurposes
of thestatement
of cashflows,theUnlvenltyconsiders
all highlyliquidinvestments
(including
asets)with a maturityof threemonths
or les whenpurchased
to becash
restrlcted
equlvalens.
lnvactmcnts
enrl Mrr*etehlc
Sccrrrlflx
Investmen6
arevaluedat market.
Inventories
Invenories
on a flrst-in,flrst-outbasis.
arevaluedat thelowerof costor marketdetermined
Properry,Plantand Equlpment
properties
value
aresutedat costwhenpurchased.
Otheracqulsltlons
arestatedat appralsed
Physical
directlyfromcurrentfundsfor equipment
or othercapital
on dateof receipt.Amountsexpended
in expendltures
or transfers
of suchfundsandarecapitalized
In thePlantFund.
additions
areIncluded
andequipment
replacement
reserues
havebeenestablished
to providefor
Repalr
andmaintenance
andceruinotherfacillties.
significant
repairandmaintenance
coststo resldences
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MICHICANTECHNOLOGICA.L
UNIVERSITY
lrepreciation
Depreciatlon
properties
ls provlded
for physical
on a straight
linebasls
overtheestimated
usefulllfeof
property,
the
asfollor,vs:
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Classification
tife
Landlmprovemens
Bulldlngs
Computer
Equipment
Equlpment
LibraryBook
2Oyears
4Oyears
5 years
7 years
5 years
Depreclation
expense
for 1996and1995is approximately
$8,606and$8,957,respectively.
R.eclasslflcadons
Certainfiscalyear| 995 amounshavebeenreclasified
to conformwlththefiscalyear1995 financial
sutementpresent:|tion.
2)
CASHAND INVESTMENTS
policiesaregoverned
Authodzatiots!
The University
investment
by University
Bylawsand
andauthorized
the Boardof Conuol.
TheUniversity
utilizes
allof is cashand
the 'pooledcash'methodof accountlng
for substantially
pollcles
cashequlvalenr.Investment
for cashandcashequlvalents,
assetforthby theBoardof
paperof companies
wlth a
Control,authorize
the Unlversity
to invest,
with limiutions,in commercial
agencies,
andin time
Investmenr
of the U.S.Treasury
mayalsobe madein securities
andFederal
savingt
accounts.
Fund,
Pollcles
Investments
andmarketable
securlties
In thecurrentfunds,Endowment
regardlng
the
andRetirement
Fund,assetforthby theBoardof Control,authorize
andInsurance
paperratedwithinthetwo highest
to Investin U.S.Treasury
commercial
University
Obligations;
prime
or Federal
agency
least
one
the
standard
ratingservices;
of
as
established
by
at
of
claslfications
andloan
savingp
bank, FSLICinsured
securities
certificates
of deposit
isuedby FDICinsurance
or Eurodollar
tlmedeposisin Tier 1, 2, or 3 bank.
asociations,
or anNCUA creditunionmember;
Thecashandcashheldfor investments
wereas
unlnsured.
Depasits:
Deposls
with bank aregenerally
follorrrrs
asof June30, 1996and1995(in thousands):
1e95
tgqr6
Cash
whlch
Cashheldfor investments,
earned5.90,6in 1996 and5.60/o
in 1995.
s
(332)
l1,619
] _lJ-297_
$
(4e8)
11,512
$ -14114
for cash$134at lune30, 1996and$129at lune30, 1995were
Of theotal bankbalances
amounts
anduncollateralized,
Theremaining
wereuninsured
covered
by federaldeposloryinsurance.
itsdeposits.
by sutelawfromcollateralizing
ls precluded
asthe Unlverslty
MICHIGANTECHNOLOGICAL
UNIVERSITY
tnvestments:
In accordance
withGovernmental
Accountlng
Standard
Statement
Board's
3, investments
areclasslfied
intothreecategorles
of custodial
creditrisk. MTU'sinvestments
fit intocreditrisk
category
lll: lnvestments
thatareuninsured
andunregistered
withsecurities
heldby thecounterparty
or by itstrustdepartment
or agent,but notin theUnlvercity's
name.At lune 30, 1996and | 995,
the Unlversity's
(in thousands):
Investments
Included
thefollowlng
t99S
Cst
Value
Certificate
of Deposlts
]
U.S.Treasuries/agencies
tt+
39
!_-_aa
Market
Value
j
Cost
Value
tt+
$ rzs
$ 17s
$___328
i_32s
r53
4{)
L2t1
Market
Value
r50
In additionto theabove,theUnlverslty
haspooledinvestments
heldby trustcompanies
In
andinvested
a varietyof mutualfundsmanaged
of these
by Investment
managers.
Thecossin thousands
investments
asof June30, 1996and1995were$l2,Ol6 and$10,997,respectlvely.
The
corresponding
values
market
in thousands
were$12,972and$11,42O.
for the
Thereturnson investments
securities,
andmarketable
excluding
thebasecashpoolreserve
yearsendedlune 3O 1996and1995wereasfollows:
lnterestanddividends
Realized
netgains
andunrealized
Toul return
(3)
PAYABLE
NOTES,BONDS,AND CAPITALLEASEOBLIGATIONS
Bonds
Bonds
Revenue
the 1989isueof General
in subsunce
defeased
In fiscalyear1994,theUnlverclty
bonds
bear
interest
These
at
Bonds
valued
Revenue
Refunding
$31585.
with an isueof General
datesthrough2OO8.As of June30,1995 and 1995,
ar2.8}o/oto 5.l00/6andmatureatvarious
were
outstanding.
and
$3,O7O $3,355
Capial Lease Obligations
of $491 for thepurchase
agreement
Intoa capltallease
entered
In Marchl996, the University
rateis 7.5006with monthly
CareerCenter.Theinterest
the University
of a buildingthatwill house
payments
of $15,262over3 years.
arefor thefiscalyearendlnglune 3Oasfollows(ln
debtobligations
for all remalnlng
Annualmaturlties
thousands):
1997
1998
1999
2000
2@l
Thereafter
$
+49
+76
+++
325
340
lr4oo
$ 3*524
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MICHIGANTECHNOLOGICA.L
UNIVER.SITY
(4)
POST-EMPLOYMENT
BENEFTTS
TheUnlvenityoffersparticlpation
plansfor all quallfied
in oneof tworetirement
employees:
the
Michigan
PublicSchoolEmployees'
Retlrement
Sptem(MPSERS)
andtheTeachers
Insurance
and
Annuitles
AsociationCollegeRetlrement
Equltles
Fund (TIAn-CR,EF
).
MPSERS
ls a noncontributory
planthroughtheMichigan
benefitretirement
defined
SuteEmployees'
Retirement
SptemPlan(the"Plan'). Dueto Stateof Michigan
HouseBillHB,lO47,employees
hired
afterDecember
31, | 995 areno longerenrolled
plan. Furtherpension
in thlsretirement
data,audited
by theOfficeof theAudlor General
of theSuteof Michlgan,
for theStateEmployees'
Retirement
System
is Included
In the Suteof Michigan's
Comprehensive
AnnualFlnancial
Report.
plan. All employees,
TheTIAA'CREF
Planis a definedcontribution
retirement
whoworkat least3/4
plan.Foremployees
tlmeareeli$bleto participate
in theTIAA-CREF
hiredafterDecember
31, 1995
employer
contributions
begintwoyearsafterdateof hireor age35 whichever
issooner.Employee
percentage
beneflsvestimmedlately.
TheUniversity
contributes
a speclfied
of employee
wages
and
payrollundertheplans
hasno liabllitybeyondltsowncontrlbution.
Contrlbutions
andcovered
(excluding
participans'
additlonal
contributions)
aresummarized
asfollows(ln thousands):
Yearendedlune30.
r9e6
1995
Universlty
contrlbutions
to MPSERS
Payrollcovered
underMPSERS
University
contributions
to TIAA-CREF
Payrollcovered
underTIAA-CREF
] 2,199
16,03+
3,572
13,85+
$ 2,210
16,+58
3,307
31,1O5
program
TheUniverslty
subsidlzes
a medical
benefits
for ellglbleUniversity
employees
whoretlreon or
afterOcober 19, 1992, The 1000,6
Unlversity
fundedplancovers
bothMPSERS
andTIAA-CREF
employees
whowereemployed
asof December
3l, | 995. ThosehlredafterDecember
31, | 995 are
not eli$blefor thisprogram.An actuarial
studydatedMay 1992computed
theliabllltyasof the
plan'seffective
date(October19, 19921tobeapproximately
TheUniversity
$12r0OO.
recognizes
thecostof providing
thesebenefison a pay-as-you-go
basis,
whichis included
in thecurrent
funds'expendltures.
Theplanmaybetermlnated
at thediscretion
of the Univercity.
MICHIGANTECHNOLOGICAL
UNIVERSITY
(5)
LrABrLtTyAND PROPER.TY
TNSURANCE
particlpates
TheUniverslty
(MUSIC),which
In theMichigan
Universities
Self-lnsurance
Corporation
provides
indemnity
general
o members
against
auto,comprehenslve
liabillty,errorsandomlssions,
and
propertylosescommonly
covered
by insurance.
MUSICalsoprovldes
riskmanagement
andlos
controlseMcesandprograms.
Los coverages
arestructured
on a threelayerbaslswlth eachmemberreeininga portionof its loses,
MUSICcovering
layerof losesandcommerclal
thesecond
carriers
coverlng
thethirdlayer.
general
Comprehensive
liabilitycoverage
is provided
on anoccurrence
basis;
errorsandomisions
coverage
is provided
on a clalmsmadebasis.
In theeventof excess
arsets,
MUSICwill eltherreturnthesurplus,
towardfuture
creditthesurplus
payments
or providefor increased
coverages.
Recommended
reserues
for boththe corporation
and
eachmemberareactuarially
determined
on anannualbasis.Thecorporation
wlll beself-sustaining
throughmemberpayments
andwlll purchase
commercial
coverage
for claimsin excesof established
astheydeem
annuallimitsfor eachlineof coverage.
Members
reserves
mayfundtheirrespective
appropriate.
Premiums
areasesedannually
for (l ) Insurance
rislsretained
by MUSIC,(2) costsrelatedto excess
(3)
general
andadmlnlstrative
coverage
and
expenses.
(6)
UNTVERSTTY
SUPPORTORGANTZATTONS
TheMichigan
TechFund(MTF)ls anindependent
formedfor theexclusive
nonprofitcorporation
engaged
in traditionalfund raising
benefitof the Universiry.MTFls a taxexemptsupportorganization
programs.Theaccompanylng
net
asec
of MTF.Thenetassets
flnancial
statement
do not Include
the
of theMTFin thousands
were$23,81Oand$28,551asof lunelO, 1996and1995,respectively.
with a marketvalueof $ 19,786and
Included
in thenetaset above,MTFhasanendowment
as
of
1995
and
1995,
respectively.
lO,
$16,36+
June
(7)
ES
AND CONTINGENCI
COMMITMENTS
u
andaccrued
liabilities
for employee
benefitsareincludedIn the Retirement
Internallyfundedreserves
andrepresent
the present
on actuarial
valuations
based
fund. Accruedllablllties
aregenerally
lnsurance
but notreponed.
estlmates
of claimsincurred
clalms,
including
valueof unpaldexpected
dreUniversity
is namedpartyto a numberof lawsults.In the
of buslnes,
In thenormalcourse
effecton the
the resolution
of thesesuitswlll not havea materialadverse
opinlonof management,
position
or results
of operations.
financial
Univemity's
future:the Environmenal
in theimmediate
to tr robuildlngproiects
hascommlned
TheUniversity
will bea $,14milllonfacilltyof which$30 mllllonwill comefromthe
Bullding
Sclences
Engineerlng
will bean $ | 8.8 million
Ars Center
Authority,whilethePerforming
Stateof MichiganBuilding
private
funds.
with
entirely
facilltyconstructed
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EXHIBITI
MICHIGANTECHNOLOGICAL
UNIVERSITY
COiIBININGSTATEMENTOF
FINANC]ALCONDITION
June30. 1996
(in thousands)
N
@
GENERAL
FUND
CURRENTASSETS:
Cash and cash equivalents
Accounls rcceivable,nel
lnvenlories
Deposlls
Prepaidexponses
Due (to) ftorn olher tunds
$
DESIGNATED
FUND
AUXILIARY
ACTIVITIES
FUND
1,782
409
75
1,519
206
-
-$
3t0
1,805
309
643
29:t
1,s14
3,532
65
(3f)
RETIREMENT
T INSURANCE
STUDEI'IT
LOAN
EXPENDABLE
RESTRICTED
FUND
ENDOWMENT
_EUNg_
PI.ANT
AGENCY
FUND
FUND
7,060
109
2U
11,287
7,215
1,880
70
682
7,075
373
21,1U
5,779
17
COMBINED
TOTAL
70
(!,480)
1,299
(ss6)
J
3
814
4.272
STUDENTLOANSREGEIVABLE,nct
INVESTUENTS
13,186
11,4il
PROPERW,PLANTrnd EQUIPMENT,nct
Totrl rlrets
T---ffi
3-
@ F
3.532 T-136-
s
1o,Bs8 r
4,2ss
T-d6il
-1E-
$
G
rro,s6s T--3F-
r,r6,4gs
$
@
LIABILITIESAND FUNDBALANCES
CURRENTLIABILITIES:
Curant ponion ot not6s, bonds and
capilal leas6 obllgalionspayable
Accountspayable
Accn ed peyroll and payrolltaxes
Uncamed revonu!
Deposiig
Cunant portlon otaccrued health
and liability claims
Accruedcompensatedebsences
-$
599
2,95
1,923
u7
5.7',t4
s-
-l-$
80
94
720
-216-
395
210
11
357
181
119
2,127
3,703
5,274
1,174
36
2G
311
2,278
2,131
1,97
894
3,433
2,278
2,131
17,136
:
--E
5,951
ACCRUEDHEALTHAND LIABILITYCLAITS
5,951
NOTES,BONDSAND CAP]TALLEASE
OBLIGATIONSPAYABLE
FUNDBAUNCES:
Unreslricted
Reslricled
InveslmentIn physlcalprop€rtlcs
Oeficitlo be tunded in subs€queni
periods
Totrl tund belrncrt (dctlclt)
Tot l ll.bllltl.!.nd
brlrncas
-s
119
1U
196
617
2,620
3.714
894
1,776
-
2,638
862
373
3.074
3,987
10,898
1,511
88
8,998
5,730
881
100,370
16,/t81
10,745
100,370
-
1,?3s -TE1-
9,086
E66
3,071
26,161
#
fund
:i:3:, 2 1 8 S 3 , 5 3 2 t 2 , 3 7 6 $ 1 0 , 8 9 8 $ 4 , 2 9 9 $ 9 , 0 8 6 $ 1 , 7 3 5 t 1 1 0 , 9 6 8
146,.185
$
::
Theaccompanyingnotes, staftingon page 21, are an integnl paft of thesefinancialsfalements.
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EXHIBITI]
MICHIGAN
TECHNOLOGICAL
UNIVERSITY
COMBINING
STATEi'ENTOF REVENUES,
EXPENDITURES,
TRANSFERSAND CHANGESII{ FUNDBALANCES
YearEndadJune30, 1996
An thousads)
GENERAL
FUND
REVENUES:
Tul0onand fee3
Stateappropdationg
F€deralgranb and contacts
Jolntcapitalouoay
Pdvategifts,granb and conlracls
lndlr6ctcosl recoveries
Endo$rmenlIncomo
lnvestnenl income
Net r€allzedgalnson Inv$tnents
Net unreallzedgainsoo hvestmenlg
Educ€tonalactvites
Arxiliary adlvlliog
Olher
Decteasein r63ldc'tedrev€nues
heldtor futureereenditurB3
Total r€venue3
EXPENDITURES:
Educalionaland generaF
lnstucton
Reseadt
Publlcs€wica
Academlcsuppod
StudentseMc63
Instihilionelsupporl
Studontfnandal suppo.l
Operatonand malntenancaof plant
AuxillaryaciivilieE
Other
Inter€st6)eon3a
Depreclalionallowance
Capilaleddilioru,n6t of retiroments
Tolal e)eonditures
TIANDATORYTRANSFERS:
Research
Inslitutonalsupporl
Sludentfinancialsupport
Debtsewice
Oher
OTHERTMNSFERII:
Researdt
Sludenlf,nandalsuppo.t
Plantlmprorement
Olher
Total ependitures end bansfer!
OVER(UNDER)EXPENDITURES
REVENUES
ANDTRANSFERS
IN RESTRICTED
REVENUES
DECREASE
HELDFORFUTUREEXPENDITURES
FUNDBALANCES(DEFICIT),
Bcglnnlngofyrti
FUNDBALANCES(DEFICIT),
End ofyc.r
N)
\o
29,651
.11,939
103
I
AUXILIARY
ACTIMTIES
FUND
DESIGNATED
FUND
RETIREMENT
& INSURANCE
FUND
EXPENDABLE
RESTRICTED
FUND
STUDENT
LOAN
FUND
ENDOWMENT
FUND
PLANT
FUND
$20$286$-t-3-3-31,26
12,156
213
.1,966
1,103
t96
(340)
158
281
8,630
53
2,855
1.982
371
17,085
5
?q3s?
3,208
18,rc7
39,031
1.798
172
7,U3
3,795
9,171
8,531
6,915
1,771
1,152
534
37
11
266
1,@2
(el)
359
78
125
830
8
208
r,&lo
22,61
360
5
(2.7s6)
s37
..........-..--
2,szi
2
79
16
29,957
43,145
12,564
1,088
11,216
4,966
53
1,577
78
955
5125
17,085
11
360
128.480
/fl,479
23,894
870
7,112
3,987
6,958
13,31/0
6,917
17,085
2,516
112
8,606
871
20,g:Xt
16f
32
178
11
4,783
17,085
1,764
17
471
COMBINED
TOTAL
0,8se)
(17)
o11l
286
(18)
49
1,545
773
u1
(4,173't
7AA52
935
(,274)
0
(190)
2.398
(31)
(26s)
073l
12
3.147
559
21,077
4,633
1,840
(639)
22,467
(2.87o1
865
12
08)
-
615
40
(4,009)
98
2,855
129,O57
210
(332)
(577'
(360)
1,773
-t - - -
(2,.196) I
2,638
I
4,384
1,514
1,226
t
-
.!.--.--g.
(360)
8,/171
g-.--:{g-
Thearcompanyingnotes,startingon page21, are an integnl paft of thesefinancialstatements.
1,525
L-gg-
107,313
LJg
121,261
l-.933L
I
EXHIBTTIII
(.)
o
HtcHtcAl{ TEcHiloLoGlcALuNtvERstw
COTBINING
STATEIENT
OF
F]NANCIAL
CONDITIOTI
Jun.30,lges
Antho,tsanc,A.t
GENERAL
FUND
ASSETS
CURRENTASSETS:
Calh and cash lqulYalcntt
Acailnt3rocalvablc, nct
Invcntoriai
Dcposlts
PrEpaHcxpcnsca
DUG(to) |?omohcrtund3
DESIGNATED
FUI{D
1,129
469
75
zU2
S
1,282 $
406
1,83t1
STUDEI{T
LOAN
FUND
EXPEIiIDABLE
RESTRICTED
FUND
1,881
20
ENDOTVTEI{T
FUND
(4)
t
s31
6,443
t.out
t
14,114
6,613
1,909
70
693
2U
15
(4)
71O
27s
6,4s8
23,39e
7,761
7,761
STUDENTLOANS RECEIVABLE,n.T
g
,..r,
2,661s
t
,,..,
r,97i $
$
11.325
1.529
9,798
INVESTTEITTS
PROPERE PLAI{T rnd EQUIPHENI, nct
Totrl a$atr
cotBtNEo
TOTAL
AGETiICY
FUND
-70
31
3o4
343
RETIRETENT
I INSURANCE
FUI'IO
AUXILIARY
ACTIVITIES
FUND
.,.r,
8,47r s
3
.,,.r, t
lli:313 t
2,"t
lH:il?
1
16
2SS
t,$2
3,783
4,129
1,123
LIABIUTIES A'iID FUND BAiINCES
CURREI{TLIABILITIES:
Cumni portlondnotr!, bondi end
capltal lces. obllgatlont payeblr
Accounb peyablc
Accnrcd pelroll end peyrofituca
Lrnaemcdruvcnut
Dcporlts
Cu'rrnt Dortio|lof ecctuadhaanh
end lhbility clal]m
Accrucd comprnsatcd abrcnc!3
-3-3
59
88
711
-
521
258
3
2:n
I
-
587
275
2.574
2,078
15,954
:
:
::19
,ri
;,*:
88
8,383-
1,525
8,421
,.rru
2,5f1
,r,
,.roi
i,o(F
3:313
2,3g7
6,712
ACCRUEDHEALTHAND LIABIUW CLAITS
NOTES,gOilDS ANO CAPITAL LEASE
OBLIGATIONSPAYABLE
FUilD BALANCET
Unro3fb|6d
Rc!filctcd
Invcdrn fit In physlcalpropcdiGs
DGficnb bc lirndGdIn 3ubscquGnl
pcriod3
Totrl fund brlrnc. (dcflcltl
Totrl llrbllltL! rnd tund
brlancca
n5
t-
697
2427
1,977
6f8
,,roi
,r,
4,818-
't,773
_
t'rri
t
2,316
2,66r
$
-
4.38f
$
5,3ss
2,3sr
,r,r"i
r,oor
,,u"
fi,767
t
3
3,623
_$_gg]_
_!_!939_
18,582
g,n1
101,157
5,99.f
162
101,157
-ffi
._
_!_110,s70_
_!___29_
+i#
_!_i16:9pz-
Theacnmpanying notes, staftingon pege 21, arc an integnl paft of these financialstatenpnts.
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EXHIBITIV
MICHIGAN TECHNOLOGICAL UNIVERSIW
COMBINING STATEMENT OF REVENUES, EXPEiIDITURES,
TRANSFERS AND CHANGES IN FUND BAT.ANGES
FOR THE YEAR ENDED JUNE 30, 1995
(n thousands)
DESIGNATED
FUND
GENERAL
FUND
REVENUES:
Tuiton and fees
Stet6sppropriatons
Federalgranb and contrac{s
Jdntcapital outlay
Pdvate9ift9,grentsand conbac{g
lndir€ctcost recovedes
EndowmentIn@me
lnvssfinentlncome
N6t realizedgaingon Invesbflents
Educationaladivilios
Auxillaryaclivife3
O|hor
Decreaseln reslrlciedrevenues
heldfor futuroaxpenditures
s
28,32e
40,708
108
5t
',*i
230
1,372
I'ANDATORYTRANSFERS:
RelearEl
lnslitulionalsupport
Sbdcnifnandal suppon
D6bl3eMc6
Other
OTHERTRANSFERS:
Relearctl
Studenlfinandal support
Plantimprovement
Olher
OVER(UNDER)EXPENDITURES
REVENUES
ANDTMNSFERS
DECREASEIN RESTRICTEDREVENUES
HELDFORFUTUREEXPENDITURES
FUNDBALANCES(DEFlClTr,Boglnnlngofyear
End otyear
FUNDBALANCES(DEFICIT),
U)
RETIREMENT
& INSURANCE
FUND
STUDENT
LOAN
FUND
EXPENDABLE
RESTRICTED
FUND
-t
i319292
?;_
1,180
11,il4
-
8,638
1
118
592
O10)
176
869
COMBINED
TOTAL
-3
-E
-$
-
PLANT
FUND
ENDOWMENT
FUND
158
u1
780
299
:_
(61s)
61
388
83
,,rui
2,608
-
*o
26
115
16,614
3,05;
18,109
895
)-179
21,526
155
3'8'9(n
-
:::::-.-,3:i31,,3:i31,
..---Gq
------iE,F
u7
7U
712
L.(n3l
75,059 _3gg_
477
2
68
'
0
.---------T- ---------..----_
---E:iT6-
rc'-
1,751
17
870
32
92
141
48r
863
18,938
11
1,573
36,887
1,954
711
192
?37
6,906383'€'9't7
27
3,553
9,847532-(lZo1
8,106-5,313-13.419
6,484-
---Fet-
1
5
I
75,736
EXPENDITURES:
Educadoflaland gsnerallmtudion
'
Reg€arctl
PublicaeMc6
Academicaupporl
Studentservlceg
Institutionalsupgo(
Studentf nancialsupporl
ofplant
andmalntenencd
Opera$on
Auxiliaryectviliet
Ot|er
Interssloeen3€
Deprsdalionallowanco
Capitaladdltons,net of reurement3
AUXILIARY
ACTIVITIES
FUND
(5el)
14
1297t
464
2.505
2o,Zz3
2.38rt
89s
-
39'323
21'638
Tlo
'
3'735
1'745
142
1'819
112
-irs,3r3
re
(133)
(32s)
(256)
Qul
l9
(237)
21,528
21,528
(1,239)
10
(117t
(117)
68
68
5,122
5,122
598
76
(2,9s1)
1,.105
(362)
-
(179)
(4.108)
0,198
1,263
$ 6 , i 3 1 ) i i , t t s $-r €
t,3943-31.22638,.171
-
(60)
-
(1,8r4)
122,'15
(n
297
(33)
2,171
(1,788)
Q37)
I
28,652
tl1,868
12,160
u4
10,818
1,372
61
1,41/t
83
5,339
16,614
t5
7,873
110'2il
1'449
$1,5253107,313S121,261
notes,stdttingonpage21,arean integnlpartof thesefinancialstatements.
Theaccompanying
125'323
(2,e04)
(179)
1?4'U1
EXHIBITV
MichiganTechnological
University
Statementsof GashFlows
FortheYearsEndedJune30,1996and 1995
(lnthousands)
June30,1996
June 30. 1995
Gashflow from operatingactivities
Gashprovidedby operatingactivities
CunentfundactivitiesStudenttuilionandfees
Stateappropriation
Auxiliaryactivities
Othersources
Noncunentfund activities
$
@sh used in operating activities
Cunent fund activitie
sandemployees
Gashpaidlo suppliers
Cashpaidforfinancialaid
Noncunentfund activitiesCashpaidto suppliers
Newstudentloans,netof repayments
31,260
41,868
16,614
31,924
4,613
32,812
43,145
17,085
32.151
6,868
-fu2p-6ri-
@
110,349
13,314
2,532
511
126,706
7,0e1
I
Netcashflowprovidedby operating
activities
Cash flow from capital financing activities
Proceeds
fromnewcapitallease
payable
Payments
on notes,bondsandcapitalleaseobligations
Interestpaid
Proceeds
frompropertysales
net
Equipment
additions,
Librarybooks
Land
Additions
to buildings
in progress
Construction
ac'tivities
Netcashusedin capitalandrelatedfinancing
Gash flow from investing activities
Purchase
of investments
activities
Netcashflowprovidedby (usedin) investing
491
(322)
(142)
21
(4,572)
(e1)
(38)
(1,058)
(1,56s)
(2511
(142',,
22
(4,702)
(e1)
(613)
(138)
(7,2761
(1,716)
(e06)
(s06)
I
t
(5,915)
(1,716)
(2,827)
Increase (decrease) in cash and cash equivalents
Gash and cash equivalents at beginning of year
Cash and cash equivalents at end of year
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14,1',14
11,287
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(continued)
University
MichiganTechnological
Statementsof Cash Flows
FortheYearsEndedJune30, 1996and 1995
(in thousands)
June 30,{996
June30,1995
Reconciliationof change in net assetsto
net cash provided by operatingactivities:
Changein netassefs
Adjustmentsto reconcilechangein netassefs
to net cashprovidedby operatingactivities:
Depreciation
gainson investments
Netunrealized
Giftedpropertyandequipment
(Gain)losson disposition
of property
(lncrease)decreasein accountsreceivable
(lncrease)in inventories
(lncrease)
decreasein prepaidexpenses
Increasein studentloansreceivable,net
Increase(decrease)in accountspayable
in deposits
Increase(decrease)
(decrease)
in accruedpayrollandpayrolltaxes
Increase
in uneamedrevenue
Increase(decrease)
lncreasein accruedcompensatedabsences
Increase(decrease)in accruedhealthand liabilityclaims
Net cash provided by operatingactivities
(e37)
(3,083)
8,606
(830)
8,957-
(8ee)
$
231
(602)
29
11
(511)
145
51
(80)
1,145
53
(1,057)
5,355
(4e)
578
(1s8)
(4el
(175)
(105)
(30)
392
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TECHNOLOGICAI
MICHTGAN
OMB CIRCULAR
A-133
I'NIVERS ITY
SUPPLEMEI.{TARY FINAI.ICIAL
REPORTS
TABLE OF CONTENTS
Page
Number
IIIDEPEIIDEIflT AI'DTTORgI REPORTS ON INTERNAI, CONTROIS
as an Entity
The University
Award Programs
Federal
IIIDEPEIIDEMT AI'DITORS I REPORTS ON COMPIITA}ICE
as an Entity
The university
Federal- Award Programs
.
Applicable
to the University's
General Reguirements
Award Programs
Federal
to the University's
Requirements Applicable
Specific
Major Federal Award Programs
Nonmajor
Applicable
to the University's
Requirements
Award Programs
Federal
SCHEDULE OF FEDERAL AWARDS
Auditors'
Report
Independent
Schedule of Federal- Awards
Notes to the Schedu]e of Federal
scHEDUr,E r
I
l_0
*
t2
54
55
Awards
- SCHEDUT'EOl' FrIIDTNGS AbID QITESTTONEDCOSTS (1995)
SCHEDUTJErr
- srATug
55
oF PRroR YF"AR(1995)FrI[DTNGS AIID QUESTTONED
cosrs
SCHEDUIJE TII
GENERAL
57
- AI'DITS
58
PERFORMED BY OTHER ORGAI{IZATIONS
59
INFOR}IATION
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* No nonmajor
programs
were
selected
for
testing.
Therefore,
no r e p o r t
is
required.
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INDEPENDE}flTAUDITORS' REPORT ON THE INTERNAL
CONTROI, STRUCTT'REOF THE I'NIVERSITY AS AN ENTTTY
To the Board of ConErol,
Michigan Technological
University:
t
We have audited
I
We conducted our audiL in accordance with generally
accepted auditing
standards
and
the standards
for financial
audits
contained
(L994
in Government Auditingr
Standards
Revision) , issued by the Compt,roller General of the United States.
Those standards
require
that we plan and perform
the audit
to obtain
reasonable
assurance about
staEement.s are free of material
whether the financialmisstatemenc..
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"University"),
report
thereon
statements
the financial
of MICHIGAN TECHNOLOGICALUNIVERSITY (the
as of and for the year ended ,fune 30, 1996, and have issued our
dated Sept.ember 27, a995.
The managemerit of the UniversiLy
is responsible
for establishing
and maintaining
an
internal
control
structure.
In fulfilling
this responsibility,
estimates
and
judgments by management are required
to assess the expected benefits
and rel-ated
policies
cosLs of internal
structure
control
and procedures.
The objectives
of an
internal
cont,rol sLructure
are to provide
management with reasonable,
but not
abso1ute,
assurance UhaU assets are safeguarded
against
loss from unauthorized
use
or disposition,
and that transactions
are executed in accordance with managemenE's
authorization
and recorded properly
to permit
the preparation
of financiat
statements in accordance with generally
accepted accounting principtes.
Because of
inherent
limitations
in any internal
control
structure,
or irregularities
errors
may
neverLheless
occur and not be detected.
A1so, projection
of any evaluation
of t.he
periods
structure
to future
is subject
bo the risk
that procedures
may become
inadequate
because of changes in conditions
or that the effectiveness
of the design
and operation
of policies
and procedures
may deteriorate.
In planning
and performing
our audit
of the financial
statements
of the University
for the year ended,fune 30, L996, we obtained an understanding
of the internal
control
structure.
With respect
to the internal
controL structure,
we obtained
an
understanding
policies
of the design of relevant
and proeedures
and whether t,hey
have been placed in operation,
and we assessed control
risk
in order to determine
proeedures
our auditing
for the purpose of expressing
our opinion
on the financial
statements
and not to provide
an opinion
on the internal
structure.
control
Accordingly,
we do not express such an opinion.
l
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Our consideration
of the internal
would not necessarily
control
sUructure
disclose
in the internal
all- matters
control
structure
weaknesses
that might be material
under stand.ards established
by the American Institute
of Certified
Public
A material
weakness is a condition
Accountanus.
in which the design or operation
of
one or more of the internal
control
structure
elements does not reduce to a
relatively
1ow level
the risk
that errors
in amounts that woufd be
or irregularities
material
in relation
to the financial
statement,s being audited
may occur and not be
period by employees in the normal- course of performing
detected
within
a timely
their
assigned
functions.
We noted no matters
the internal
involving
control
structure
and its operation
that we consider
weaknesses as defined
to be material
above.
However, we noted certain
matUers involving
the internal
operation
that we have reported
to the management of the
letter
dated Septeniber 27, L996.
is intended
for the information
University
This report
of the Board of Control,
(the cognizanE agency) and
manag:ement, the Department of Health and Human Services
agencies.
Federal grantor
However, this
report
is a matter of public
record and its
is not ]imited.
distributsion
A/r*tful^vP
Michigan,
Detroit,
September 27, L996
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and its
control
structure
in a separate
University
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INDEPENDENT AUDITORS' REPORT ON THE UNIVERSITY'S INTERNAL
CONTROL STRUCTT]REOVER ITS FEDERAL AWARD PROGRAMS
To the Board of Control,
Michigan Technological
University:
financiaL
statements
of MICHIGAN TECHNOLOGICALTNIVERSfTY (the
and for the year ended ,fune 30, L996, and have issued our report
thereon dated September 27, 1996.
We have also audited the University's
compliance
with requirements
applicable
to its major Federal award programs and have j.ssued our
report
thereon dated OcBober 22, 1-996.
We have audited
the
uUniversity")
as of
We conducted our audit
in accordance with generally
the
accepted auditing
standards,
(L994
standards
for financial
contained
audits
in Government Auditing
Standards
Revision),
issued by Ehe Comptroller
General of the united SLates, and the
provisions
of Office
of Management and Budget (OMB) Circular
A-l-33, Audits
of
Institutions
of Higher Education and Other Non-Profit
Institutions.
Those standards
and OMB Circular
A-1-33 reguire
that, we plan and perform the audit
to obtain
reasonable
assurance abouL whet.her the financial
are free of material
statements
misstat,ement
and abouE whether the University
complied wiuh l-aws and regulations,
with which would be materialnoncompliance
to a major Federal award program.
In planning
and performing
our audit of the financial
statements
of the University
for the year ended.fune 30, 1-996, we considered
internal
control
the University's
our auditing
procedures
structure
in order to determine
for the purpose of
expressing
our opinion
on the Unj-versity's
financial
statements
and on its
with requirements
compliance
applicable
to major Federal award programs and to
structure
report
on the internalcontrol
in accordance with oMB Circular
4-133.
policies
This reporE addresses our consideration
of internal
control
structure
and
procedures
relevant
to compliance with requirements
applicable
Eo Federal award
policies
programs.
We have addressed internal
control
relevant
to
and procedures
dated
our audit
of the University's
financial
statements
in a separate report
September 27, L996.
(UAS) as servicer
Accounting
Services,
Inc.
for
The University
utilizes
Universit,y
by the University.
We did not perform tests of controls
Perkins Loans administered
to evaluate
the effectiveness
of the design and operation
of internal
control
policies
and procedures
that would detect
material
noncompliance
with
structure
Loans.
Accordingly,
we do not
applicable
to the Universj-ty's
Perkins
requirements
on the controfs
used by UAs.
express an opinion
is responsible
for establishing
and maintaining
The management of the University
In fulfilling
estimates
this
responsibility,
and
internal
contsrol structure.
judgments by management are required
to assess the expecLed benefits
and related
policies
The objectives
control
structure
and procedures.
of
costs of internal
t
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an
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internal
control
strucuure
are to provide
management, with reasonable,
but not
(1) assets are safeguarded against
absolute,
assurance that
loss from unauthorized
(2) transactions
use or disposition,
are executed in accordance with management's
authorization
and recorded properly
to permit
the preparation
of the financial
statements in accordance with generally
accepted accounting
principles,
and (3)
Federal award programs are managed in compliance with applicable
laws and
regulations.
Because of inherent
limitations
i-n any internal
control
structure,
errors,
irregularities,
or instances
of noncompLiance may nevertheless
occur and not,
be detected.
AIso, projection
of any evaluation
of the structure
period.s
to future
is subject
to the rj-sk that procedures
may become inadequate
because of changes in
conditions
or that the effectiveness
of the design and operation
of policies
and
procedures
may deteriorate.
For the purpose of this
report,
we have classified
the
policies
structure
and procedures
used in administering
the foll-owing
categori-es:
Accounting
Treasury
Payroll
Vendor
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t
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(includes
controls
established
to ensure compliance
that have a material
impact, on the financial
Cyc1e
Revenue Cycle
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Categories
FinanciaL
Reporting
Cycle
with laws and regulations
stat,ement,s)
t
I
Control
Expenditure
Federal
Administrative
General
-
Cycle
Expenditure
Conversion
signifieant
internal
control
Federal award programs into
(Fixed
Cycle
Assets/Invent.ory)
GranUs Cvcle
Control-
Categories
Reguirements
Political
activit,y
Davis-Bacon Act*
Civil
rights
Cash managemenU
Federal financial
report,s
Al1owable costs/cosE prJ-nciples
Drug-Free Workplace Act
Administ,rative
requirements
Cycle
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Specific
Reguirements
TIT)es of services
allowed or disallowed
Eligibility
Matching,
level
of effort
and/or earmarking
Reporting
(if applicable
Special tests and provisions
Monitoring
subrecipients
Cost allocation
Claims for advances and reimbursements
Amounts claimed or used for matching
(* = not
applicable
to
the Universit.y's
to
specific
programs)
1-996 programs)
For all of the internal
control- structure
categories
listed
above, we obtained
understanding
of the design of relevant
policies
and procedures
and determined
whether they have been placed in operation,
and we assessed conErol risk.
During the year ended 'June 30, L996, the University
Federal awards under major Federal award programs.
expended
99e. of
its
an
total
We performed tests of controls,
as required by OMB Circular
A-l-33, to evaluate the
effectiveness
of the design and operation
policj-es
of internal
controL
structure
and
procedures
that we considered
reLevant
to preventing
or detecting
material
noncompliance
with specific
general reguirements,
reguirements,
reguirements
governing
claims for advances and reimbursements
and amounts claimed or used for
matching that are applicable
to each of the University's
major Federal award
programs,
which are identified
in the accompanying Schedule of Federal Awards.
our
procedures
were l-ess in scope than would be necessary to render an opinion
on these
policies
internal
control
structure
and procedures.
Accordingly,
we do not express
such an opinion.
Our consideration
of the internal
control
policies
structure
used in
and procedures
Federal awards wouLd not necessarily
administering
discl-ose a}l matters
in the
internal
control
strucLure
that might constitute
material
weaknesses under standards
establ-ished by the American Institute
of Certified
Public Accountants.
A material
weakness is a condit,ion
in which the design or operation
of one or more of the
internal
control- strueture
eLements does not reduce to a relat.ively
low level
the
that noncompliance
with laws and regulations
risk
that would be material
to a
Federal award program may occur and not be detected
within
a timety period by
employees in the normaf course of performing
their
assigned
functions.
We noted no
maUters involving
the internal
structure
conLrol
and its operation
that we consider
weaknesses as defined above.
to be material
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However, we noted certain
matters
involving
the internal
conErol structure
and its
operation
that we have reported
t,o the University
in a separate
letter
d.ated
September 27, L996.
This report
is intended
for the information
of the Board of Control,
University
management, the Department of Heal-th and Human Services
(the cognizant
agency) and
Federal grantor
agencies.
However, this
report
is a matter of public
record and its
distribution
is not limited.
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A/,*tfu/*P
Detroit,
Michigan,
October 22, L996.
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AA
ANTHUnAXpERSENLLP
INDEPENDENT AI'DITORS ' REPORT ON
COMPLIANCE OF THE UNIVERSITY AS AN ENTITY
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To the Board of Control,
Michigan Technological
University:
we have audited
Ehe financialst,atements of MTCHIGAII TEcHNoLocrcAr UNrvERsrTy
'rUniversity")
as of and for the year ended June 30, 1996, and have issued our
thereon dated September 27, 1996.
(the
report
We conducted our audit
in accordance with generally
accepted auditing
standards
and
the standards
for financial
(L994
audits
contained
in Government Auditing
Standards
Revision) , issued by the Comptroller
ceneral of the United states.
Those standards
require
that we plan and perform the audit, to obtain
reasonable
assurance about
whether the financiaL
statements are free of material- misstaLementr.
Compliance with laws, regulations,
contracEs
and granLs applicable
to the University
is the responsibility
of University
management.
As part of obtaining
reasonable
assurance about whet,her the financialstatements
are free of material
misstatement,
we performed tests of the University's
compliance with cert.ain provisions
of laws,
regulations,
contracts
and grants.
However, the objective
of our audit of the
financial
st.atements was not to provide
an opinion
on overall
compliance
with such
provisions.
Accordingly,
we do not express such an opinion.
The results
of
to be reported
our tesLs disclosed
no instances
herein under Government Auditing
of noncomplianee
Standards.
that
are
reguired
is intended
This report
for the information
of the Board of Control,
University
management, the Department of Health and Human Servj-ces (the cognizanL agency) and
Federal grantor
agencies.
However, this report
is a matter of public
record and its
is not l-imited.
distribut,ion
4/,*tful^vP
Detroit,
Michigan,
September 27, L996
-7-
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LLP
Ar<rHunAxpERSEN
INDEPENDENT AUDITORS' REPORT ON COMPLIANCE
WITH THE GENERAL REQUIREMENTS APPLICABLE TO THE
UNTVERSITY' S FEDERAL AWARD PROGRAMS
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To the Board of Control,
Technological
UniversiLy:
Michigan
We have audited
"University"),
reporL thereon
sEatements of MICHIGAN TECHNOLOGICAIITNIVERSITY (the
the financial
as of and for the year ended ,tune 30, 1996, and have issued our
dated September 27, 1996.
procedures
to test the University's
compliance with the following
We have applied
in the
wtrich are identified
to its Federal award programs,
requirements
applicable
accompanying Schedule of Federal Awards , for the year ended June 30 , 1996.
.
Political
.
Davis-Bacon
.
Civil-
.
Cash management
.
Federal
.
Allowable
costs /eosE principles
.
Drug-Free
Workplace
.
Administrative
(* = flot
activity
Act*
rights
financial
applicable
reports
Act
requirements
to
the University's
l-996 programs)
procedures
of
in the office
described
were limited
to the applicable
Our procedures
of
Higher
Institutions
for
Audits
of
Compliance
Supplement
Management and Budget's
(October 1991).
Our procedures were
fnstitutions
Learning and Other Non-Profit
which is the expression
a
n
o
b
j
e
c
t
i
v
e
o
f
i
n
s
c
o
p
e
t
h
a
n
a
u
d
i
u
,
t
h
e
less
substantially
in the
with
Listed
compliance
the
requirements
University's
on the
of an opinion
paragraph.
we do not express such an opinion.
preceding
Accordingly,
the results
of those procedures discl-osed no
With respect to the items tested,
listed
in the second
wiLh
reguirements
of
noncompl-iance
the
instances
material
noEhing
respect
items
not
tested,
came to our
paragraph
WiLh
Lo
report.
of this
not
in all
University
has
complied,
that
the
that caused us to believe
attenEion
procedures
However,
the
results
of
our
with those requirements.
respects,
material
which are
with those reguirements,
instances
of noncompliance
immat.erial
disclosed
and
CosLs.
in the accompanying Schedule of Findings
described
Questioned
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This report
for the informat,ion
is intended
of the Board of Control,
University
management, the Department of Health and Human Services
(the cognizant
agency) and
Federal grantor
agencies.
However, this
report
is a matter of public
record
and its
distribution
is not limited.
A/,*rful*P
Detroit,
Michigan,
Oct,ober 22, l-996 .
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AnTHunAxpERSEN
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INDEPENDE}flTAUDTTORSI REPORT ON COMPLIANCE WITH
SPECIFIC REQUIREMENTSAPPLICABLE TO THE UNIVERSITY'S
MA.JOR FEDERAL AWARD PROGRAMS
To the Board of Control,
Michigan Technological
Universit,y
We have audited
"University")
thereon dated
the financial
as of and for
September 27,
:
statements
of MICHIGAI$ TECHNOLOGICALITNMRSITY
the year ended ,June 30, 1996, and have issued our
1996.
(the
report
governing
We have also audited
the University's
compliance with the reguirements
(1) t)4)es of services
(3) matching,
(2) eligibility,
leve1 of
allowed or disallowed,
(5) special
(5)
(4) reporting,
effort
and/or earmarking,
tests and provisions,
(7) cost al-l-ocation,
(8) claims for advances and
monitoring
subrecipients,
(9)
reimbursemenus,
and
amounts claimed or used for matching that are applicabl-e
to
each of its major Federal award programs, which are identified
in the accompanying
Schedule of Federal Awards for the year ended,fune 30, L996.
The management of the
University
is responsible
for the University's
compliance with those requirements.
with those requirements
Our responsibility
is to express an opinion
on compliance
based on our audit.
We conducted our audit
of compliance with those reguirements
in accordance wiLh
generally
contained
accepted auditing
standards,
the standards
for financial
audits
Standards (1994 Revision),
issued by the Comptroller
General
in Government Auditing
A-l-33
and Office of Management and Budget (OMB) Circular
of the United States,
Institutions.
Those
Audits of Institutions
of Higher Edueation and Ouher Non-Profit
A-1-33 require
thaL we plan and perform the audit
to
and OMB Circular
standards
with the
noneompliance
obtain
reasonable
assurance about whether material
An audit
on a uest
referred
to above occurred.
includes
examining,
requirements
we
compliance with those requirements.
basis,
evidence about the University's
basis for our opinion.
believe
Lhat our audit provides
a reasonable
immaterial
instances
of noncompliance
disclosed
The results
of our audit proeedures
in the accompanying
referred
to above, wtrich are described
with the requirements
We considered these instances
of
Schedule of Findings and Questioned Costs.
in forming our opinion
on compliance,
which is expressed in t,he
noncompliance
paragraph.
following
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In our opinion,
the University
complied,
in all material
respects,
with the
(1) tlpes of services
governing
requirements
allowed or disallowed,
Q) eligibility,
(3) matching,
(4) reporting,
1eveI of effort
(5) special
and/or earmarking,
tests
(6) monitorj-ng subrecipients,
(7) cost allocation,
and provisions,
(B) claims for
advances and reimbursements,
and (9) amounts cLaimed or used for matching that are
applicable
to each of its major Federal award programs for the year ended ,June 30,
1996.
This report
is intended
for the information
of the Board of Control,
University
(the cognizant
management, the Department of Health and Human Services
agency) and
Federal grantor agencies.
However, this report
is a matter of public
record and its
distribution
is not. limited.
A/,*1
Michigan,
Detroit.,
Oclcober 22, L996.
ful*P
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AnrHun AxpERSEN
INDEPENDENT AUDTTORSI REPORT ON THE SCHEDULE
OF FEDERAL AbIARDS
To the Board of Control,
University:
Michigan Technological
(the
financial
statement.s of MICHIGAI{ TECHNOLOGICALUNMRSITY
and for the year ended ,fune 30, 1996, and have issued our reporE
statements and the Schedule
These financial
thereon dated September 27, L996.
Our
management.
of the University's
referred
to below are the responsibility
slatements
and the Schedul-e
on the financial
is to express an opinion
responsibility
referred
to below based on our audit.
the
We have audited
uuniversiUy")
as of
and
standards
in accordance with generally
accepted auditing
We conducted our audit
(!994
Standards
in Government Auditing
for financialaudits
contained
t,he standards
Those standards
ceneral
of the United States.
issued by the Comptroller
Revision),
assurance about
to obtain
reasonable
reguire
that we plan and perform the audit
An audit
misstatement.
stat,ements are free of material
whether the financial
the amounts and disclosures
on a test basis,
evidence supporting
includes
examining,
assessing the accounting
statements.
An audit also includes
in the financial
principles
estj-mates made by management, as well as evaluating
used and significant
a
that our audit provides
We believe
statement presentation.
financial
the overall
reasonable
basis for our opinion.
statements
on the financia]
Our audit was made for the purpose of forming an opinion
is
of
Federal
Awards
Schedule
whoLe.
The
accompanying
taken as a
of Ehe University
part
the
a
of
purposes
and
is
not
reguired
presented
analysis
of additional
for
to the
The information
in tshat Schedule has been subjected
financiaf
staLements.
and,
in
our
statemenLs
procedures
the
financial
in
the
audit
of
apptied
audiEing
f
i
n
ancial
i
n
r
e
l
a
t
i
o
n
t
o
t
h
e
p
r
e
s
e
n
t
e
d
,
m
a
t
e
r
i
a
l
r
e
s
p
e
c
t
s
,
i
n
a
l
l
is fairly
opinion,
w
h
o
I
e
.
statements taken as a
DeEroit,
October
Michigan,
2 2 , 1 - 9 9 6.
A/,*tful*P
-12-
I
I
I
I
I
I
I
I
I
I
I
t
t
t tnMnSITY
t{tcflIcAflTEO|()LOGIC
Rescarch. Srn|ry Expcnseby CFDA#
Fro 07/01/95to 06/30/96
l0/l'l/96
FnoPLlsA
FundUl
CFDA#
Index Fund
0rgn
Proposalf, Contract #
I
I
Amunt
Hclrtpe Stennis
HCIilTIRE
SIENNIS
Financialllanager:
t{S.Hclnt'ire Stennis Haster Account
lJ E Frayer
5. 098.31
SIEI{NIS
I{cINTIRE
Financial l'{anager:
llS-Hclntire Stennis ResearchAdmln.
ll E Frayer
68.714.43
HcII{IIRESIEN}IIS
Finarcial Hanager:
Hale Sterile AspenClone
HS-Oevelop
0 F Karnosky
12.306.63
HcIHTIRE
SIENNIS
Financiall{anager:
HS-FY95-Xylem
Tissue-Specific Hod.
V L Chiang
4,935.52
l{cIl{TIRESTEt{tlIS
FinancialHanager:
HS-FY95-GeneticEngineering Conifer
V L Chiang
4,905.22
I{cINTIRE
STENNIS
Financiall{anager:
l{S-FY95-Creep
Test l{ood Composite
Z l{ang
11.500.00
E20057R5084623005 941009A l{cIt{TIRESIENI{IS
FinancialHanager:
HS-llclfitire Stennis ResearchAdm'in.
l{ E Frayer
2r.719.64
10.202
Hclntyre Stenn'is
SIENNIS
E20058R5084723005 941009A HcINTIRE
FinancialHanager:
llale Sterile AspenClone
H5-Oevelop
D F Karnosky
21.960.05
t0.202
Hclntyre Stennis
E20059R5084823805 941009A Hcll{TIRESIEt{lltS
Financial llanager:
fic Hod.
Tissue-Speci
l{5-FY96.Xylem
V L Chiang
19.434.35
10.202
Hctrtyre Stennis
SIENIIIS
820050 R5084923805 941009A HcINTIRE
Financialllanager:
Hech Property Lumbr
l{5-FY96-IOV/II'|CE
Z l{ang
L0.202
Hclntyre Stennls
E20061R5085023005 941009A l{cll{TIRESIENNIS
FinancialHanager:
Hodel Tree Growth
H5-FY96-Process
P V Oesanker
10.202
Hclnt!,reStennis
820062 R5085123005 941009A l{cIilTIRESIENNIS
Financiall{anager:
l{5-FY95-ForestedSoi'l Catena/Earaga
S G Shetron
8.620.39
10.202
Itclntyfe Stennis
E20063 R5089423005 941009A IIcINTIRESIE}|N!S
Financialllanager:
f{S-Forest Fragnentation. Oemography
T A l{aite
L.278.45
10.202
Hclnt1neStennis
E20046R5058023005 931013
10.202
Hclntlre Stennis
E20052 R5076823005 941009
10.202
ilclnt)'re Stennis
E20053Rs076923005 941009
10.202
Hclntyfe Stennis
E20054R5077023005 941009
10.202
ilclnty?e Sternis
E20055R507732300s 941009
L0.202
Hclnt'"e Stennis
E20056R5077423005 941009
t0.202
Hclntyre Stennis
1.969.27
12.082.88
194.525.16
I
I
t
t
FundTitle
TOTAL
FORCFDI#10.202
The accorpanyingnotes are an integral part of these financial statenents.
-13-
. 16
194.525
I
I
I
I
I
r0tL1t96
FNOPLISA
FurdUl
CFDA#
Fund
0rgn
Proposal# Contract #
FundTltle
820u9 R5053524105 92210?A 92-37103-7945
10.205
U S lhpt of Agriculture:
Financial l{anager:
USM-l{onoli grpl /Bi osntheti c EnzJme
l{ H Caopbell
E24639 R5076523805 940230 #94-3750t-u'02
10.206
Financial llanager:
U S lhpt of Agriculture:
- Equip/Creep
t{oodTesting
TSAGR
Z l{ang
Amunt
5.277.94
20.259.81
25.537
.75
t
t
I
I
I
I
I
I
I
I
I
I
I
Index
U S Oeptof Agniculture:
U S Forest Service:
t
ilIOtIGAt{
lEo0rotoclclt urIl,ERslTY
. Sunary Expcnse
Research
by CF0A#
Fw 07l01,l*5to 06130196
10.206
U S Forest Service:
E20269R5083424L05 941143
10.206
U S Forest Service:
E20274Rs083824105 950255
10.205
U S Forest Serv'ice:
e2028LR5085223805 950215
10.205
U S Forest Service:
E20282R5086323005 950215
10.206
U S Forest Service:
E20283R5086424105 950215
95-37107-1665
FinancialHanager:
za
tlSM-Synbiosts Genes/Ectomycorrhi
G K Podila
Lt,472.77
95.37103-2109
FinancialHanager:
Structure/Function
t SDA-BiochetDical
t{ H Carnobel
I
80.ztl.L7
95-37103-2061
FinancialHanager:
fr
Lignin BiosyttthesisCon'i
USDA-llod
v L Chiang
tt,928.20
95-37103-2061
FinancialHanager:
USDA-llod
LlgminEiosyttthesisConifr
D F Karnosky
8.881.19
95-37103.2061
FinancialHanager:
Lignin BiosynthesisConifr
USDA-Hod
G K Podila
3.4L4.72
115.908.05
TOTALFORCFDA#
10.206
141.445.80
U S thgt of Agriculture FedPass:
E28780 R4060423805 9502L6 410515
10.652
Financiall{anager:
Agriculture
FedPass:
Oept
S
of
U
l{o,od
Topology
l{.V.U./t S0A-l{easure
0 J Gardner
L99.22
t99.22
U S Forest Service:
10.552
U S Forest Serv'ice:
Alloc/HatureTrees in S
E202lS R5052523005 920325A RCr#23-92-20-Alt01 USM-Carbon
1{R Gale
Financiall{anager:
1 .1 0 5 . 5 6
10.652
U S Forest Service:
t{o RedOakw/llhite
E20234 R5063823005 9009304 FI# 23-91-01- A}|M4 Us0A-Regenerate
T L Sharik
Financiall{anager:
5.684.96
Ihe acco@anyingnotes are an itrtegral part of these financial staternents.
-1.4-
I
I
I
I
t
I
t
I
T
t
t
I
t
t
r0n1t96
FITIOPU8A
Frnd13
CFDA#
HIq|ISAflTEOiOTIEICALInII'ERSITY
Researci . Sroary Expcnseby CFDA$
Fra 07101195
to 06/3{t/96
Index
Fund
0rgn
Proposal# Contract #
Amunt
10.652
U S ForestService:
E2024r R1055723005 920804A RCt#23.92.58 01
Financiall{anager:
I'SDA.STAIIO
EYE
& SITEFACTORS/BIRO
S G Shetron
537.52
10.552
U S Forest Servlce:
E20249 R1062328505 940302
23-94.t2
FinancialHanager:
US$-HicronaticVegetationand 0eco
J Chen
3 .9 5 1 1. 6
10.652
U S Forest Serv'ice:
F:0256 R1053423005 940404
Pr{l{94.0541
Financial llanager:
-CanopyStructure/Hicrocl i nate
USFS
J Chen
6,273.22
10.552
U S Forest Service:
E20257R1063523005 940413
Pill{94.0520
Financial l{anager:
USAGR-Hodel
: Predict Tenp/Hoi
sture
J Chen
9.303.51
10.552
U S Forest Service:
820258 R1063623005 910508A AGRI{T#23.625.A1{004
tISDA-0zone
Effects GenotypesAspen
Financ'ialHanager:
D F Karnosky
10.652
U 5 Forest Service:
E20259 R106432850s 940510
10.652
U S Forest Service:
E20262 R5076423005 920914A PSH-92.0034CA.A1O04
UsM-t{itrogenFixation Forest Ecosy
Financia'll{anager:
H F Jurgensen
10.652
U S Forest Service:
E20258R1067724105 941039
10.552
U S ForestService:
E20272 R1068123005 9207t4A C00P23.92.64.A1{003
USM-Effectsof 0zone& CO2lAsoen
Financial l{anager:
0 F Karnosky
10.652
U S Forest Service:
E20273 R1068223005 950715
10.652
U S Forest Service:
E20285 R50880 23007 960209
-PolI uti on-€cosysternAgrst#23-918-Afi0003
tl50A/FS
Forest
Financial l{anager:
K S Pregitzer
No.1
23-081-Al{0
Financiall{anager:
US.AGR-Biocontrol
of Insect Pests
G K Podila
27,0t9.48
68.t25.94
I, 541.t3
11.974. 19
2 2 . 0 0 00.0
29-1315
Financial Hanager:
tlSM-Hycorrhizae Relat'ionships
l{ F Jurgensen
7.2t0.64
Co.0pAgr #23-136
FinancialHanager:
USDA-Carbon/N'itrogen
Cycling Aspen
K S Pregitzer
1.949.28
10.652
€28631 R4056623005 930901A 373617$A CoilnACT t niv l{ash-Hicrocl
imate5ilviculture
U S Forest Service Federal PassThr
Financial l{anager:
J Chen
1.664.85
10.652
U S Forest Service:
E33982590066 28505 940302
10.552
U S Forest Senrice:
E33985 590070 23005 940404
23-94-L2
Financial l{anager:
USDA-l{icromatic
Vegetationand Deco
J Chen
L7.385.29
Pt{X94.0541
FinancialHanager:
USFS/fru- 8o SongFellowship
J Chen
t7.425.29
2t0.L52.L2
TOTALFORCFDA#10.652
I
t
I
I
I
Fund Tit'le
Theaccompanying
notes are an integral part of these financial statements.
210.351.34
I
I
I
I
I
I
I
I
I
I
I
I
I
t
t
I
I
I
I
l0^1t!t6
FIIIOPLISA
Fud L3
CF0lif
ItIOilCAltTEO|{0LoGICA|U|MRSIW
Rescartt . Sunary Expenseby CFOA#
Froa 07/01/95to 06/30/95
Index
Fund
0rgn
Proposal#Contract#
Fund Title
Amunt
U S Forest Servlce:
10.554
U 5 Forest Service:
E20271R1068023005 950707
42.95.0016-A4
FinancialHanager:
USDA-Cyl indrocladiun Root Disease
l{ R Gale
39.360. 13
39.360
. 13
TOTALFORCFDA#
10.554
39.360.13
U S Dept of ComerceFed PassThru:
11.417
828571 R80570 24L07 940906 F95115
U S thpt of Cormerce
FedPassThru:
FinancialHanager:
Univ l{ich-Great Lakes Salmn Fisher
S H Eoren
31.310. 18
11.417
828572R8057L23007 940905 F95115
U S D€pt of ComerceFed PassThru:
Financiatllanager:
Univ l{ich-Great Lakes Salmn Fisher
A L llac'lean
9, 315.48
11.417
E28573R80572 24307 940906 F95115
U S 0ePt of ComerceFed PassThru:
Financial llanager:
Univ Hich-GreatLakesSalmn Fisher
T 0 Orunner
3.773.50
11.417
E28622 R4054728505 930304 F95115
U S 0ept of ComerceFed PassThru:
Financial llanager:
HICHI-Remote
Sensingof Zebra Husse
H C Kerfoot
L2.469.L9
11.417
E28624 R4054624105 9208L2 p0# F95115. HoD#02 HICHI-Clinate Effects Hearing Recru
U S 0ept of ComerceFed PassThru:
FinancialHanager:
S H Bonen
L.024.07
p0# F95115. t{00#02 HICIII-C'liuate Effects Hearing Recru
11.417
828625 R4054523005 9208t2
U S O€ptof ComerceFed PassThru:
Financ'iall{anager:
A L Haclean
6.994.65
11.417
E28629 R4056528505 930304 F95115
U S DePtof ComerceFedPassThru:
Financial!{anager:
HICHI-RencteSensing of Zebra l{usse
A L l{aclean
11.417
833981 590064 28505 930304 F95115
U S Dept of ComerceFed PassThru:
Financial llanager:
I{ICHI.Remte Sensingof Zebra Husse
tl C Kerfoot
21.848.06
233.00
86.968.13
TOTALFORCFOA#
11.417
86.968.13
U S Dept of Coanerce:
11.431
E24828 R50707 22405 930725 flA46GP0122-At{02 USC0H.Arctic
Pollution on Spring0z
U S Deptof Comerce:
Financiall{anager:
R E llonrath
52.923.00
. 00
52.923
TMAL FORCFDA#
!.1.431
The acconpanyingnotes are an integral part of these financial statefients.
. 00
52.923
I
I
I
I
I
t
I
I
I
I
t
I
I
I
I
I
I
I
I
t0n1t95
FTIXPLISA
FundlJ
IIIGIIGAI{TEOil)L(EICATUIII'ERSITY
Research- Sr:ary Erycnseby CFDnTF
to 06/30/96
Ftps 0710L195
CFDA#
Index
12.300
E21095R1064224t05 931143
Furd
Orgn Proposal# Contract#
FundTttle
Amunt
U 5 ilavy
U S tlavy
ir00014-94-1-0766 USlEV.Hechanism
0iatom Fouling Phen
Financialllanager:
H R Gretz
75.555.07
75.555
. 07
U S Office of NavalResearch:
12.300
E21092R5052022505 881015A il00014-91.J-1953/P08
S{R-BasicTheoryof Crystal Oeconpo
U S Office of NavalResearch:
FinancialJ{anager: A I Kunz
131.400
.70
ONR-0iaton
Extracellul ar Adhesives
12.300
E2tt23 R5070524105 930615 ll0001il-94-1-0273-n06
Financiall{anager:
l{ R Gretz
U S 0ffice of NavalResearch:
L29.964.L7
0f{R-Diatom
Extracellul ar Mhesives
u.300
821134R5079824105 930615 [00014-94-1-0273-H06
l{ R Gretz
Financiall{anager:
U S 0ffice of NavalResearch:
t2,672.39
Extracellul ar Adhesives
ONR-Oiaton
12.300
E2u36 R5080124105 930615 t{00014-94-1.0273-x06
H R Gretz
Finarcial llanager:
U S Offlce of ilaval Research:
u.300
F2tt40 R50832u505
U S 0ffice of NavalResearch:
950523
il00014-95-l-U1.6
Flnanciall{anager:
0[R-Stnrcture
lnitiation & Aging
A I Kunz
Stabilization l{ovel
12.300
E21145R5088222705 950919 N00014-96-1.0793 0FFIC-Epitaxial
H Krishnamrthy
Financiall{anager:
U S Office of NavalResearch:
4.995.90
74.180.50
7.995.37
361.209.03
FORCFDA#
TOTAL
12.300
436.764.10
U 5 Arny
u.431
td,tl37 R5081924605 950114
U S Arny
Hediated Spin-Oependnt
0Ml{04-95-l-0375/P0lUSARI{-Oefest
D J Keeble
Financial l{anager:
103.179.77
103.179.77
U S Aruy Research0ffice:
Alloy Processing
USARll.Hechanical
tlAAfl04-94-G-0315.P04
12.437
E20586R50756 22705 940343
T H Courtney
Financiall{anager:
0ffice:
U S AnnyResearch
0Mlt04-93-G-0011
821121 R5068922705 930826
u.431
Financiall{anager:
0ffice:
U S Aroy Research
AR0-Alloyingto Strustural llaterial
T H Courtney
87.tt6.27
L7,268.25
L04,3e/..52
FORCFDA#
TOTAL
12.431
The acconpanying notes are an irtegral
part of these financial
stateroetts.
207.564.29
I
I
I
I
I
I
I
I
I
I
T
I
t
I
I
ltlcfllGAr{lEclsrol-GlcAtulltlERsITY
- Srnary Expemeby CFDA#
Research
Fron07/01/95to 06/30/96
t0tt1l96
FIQOPLrSA
Fundtl
CFDI#
lndex
Fund
0rgn
Proposal# Contrast #
U S Air Force
12.800
U S Air Force
l{atl/c
E21109R5052222605 910511A AFoSR-91-0421-E U S Air Force-Nanostructural
Financial l{anager:
E C Aifantis
12.800
U S Air Force
U1124 R507r4 24605 940206
12.800
U S Air Force
E2tt25 R5071722605 931037
12.s00
U S Air Force
E21131Rs079522605 940907
u.800
U S Alr Force
821132R5079622705 940907
t
74.852.01
IISAIR-Opt'ical
Propertiesof Silica/
R Pandey
8.l:t4.45
Nanostructuralilat''l s
F49520-94-1-0255-P01
USAIR-Studies
Financial llanager:
E C Aifantis
22.4t9.87
USAIR.Spatio-Tenporal
InstabiI ities
F49620.95-1-0208-P01
Financial |lanager:
E C Alfantis
LL,428.42
-Spatio-TenporallnstabiI iti es
F49620-95-1-0208-P01
USAIR
Financial Hanager:
S A Hackney
.18
L5,747
F49620-91-L-0228
Financiall{anager:
132.581.93
U S Air ForceFedPassThru:
95-0832
12.800
E2tt29 R4059822505 94t042
Financial Hanager:
U S Air ForceFedPassThru:
RDL(AF0SR)-'95
SurmerResExt Prog
J B Burl
12.800
E3387559010522505 941042 95-0832
Financial l{anager:
U S Air ForceFed PassThru:
-'95 SumerRsrch. Fellow
RDL(AF0SR)
J B Eurl
.21
16.743
L.027.36
L7,770.57
U.8OO
TOTALFORCFDA#
150.352.50
t{atioml Security Agency:
u.901
E21095R5070624305 921009 loA904-94.H.2013
Financlal llanager:
National Security Agency:
IATIO-Topics
of Analytic NunberThe
S t{ Grahan
. Codes& Designs
12.901
E21097R5078824305 930920 !fi)A904.95.H.1019 }IATI0-NSA
V Tonchev
Financ'iall{anager:
ilational Security Agency:
. AutomrphisnGroups
12.901
E21098R5079024305 931002 1r0A904.95.H.1039 !|ATIO-NSA
R Jiang
Financial Hanager:
National Security Agency:
6.459.46
16.594.38
9.377.86
70
32.531.
TOTALFORCFDAF
12.901
t
I
I
FundTitle
The accornpanyingnotes are an integnai part of these financ'ial statet0ents.
32.531.70
I
I
I
t
I
I
I
t
T
I
t
I
I
I
t
I
T
I
I
HtotIGAllTEOilOtoGlCAttllIlrERslTY
Researth - Srmary Expenseby CFOA#
Frro 07/01/95to 06/30/95
t0tL1t96
FIqPUSA
FundL3
CFDAi#
Index Fund
Orgn Proposal# Contract #
FundTitle
Deptof lrterlor FedPassThru:
E27852R80519?260s 9LL22W USoI1PSU25142-807PennState-0iesel Charaqterizat'ion
15.308
Financial Hanager:
J H Johnson
Oeptof Interior FedPassThru:
E27853R8052022605 91122lr\:t rrsDI1PSU25142-807PennState-OieselTailpipe Heasuren
15.308
Financial llanager:
J H Johnson
Oeptof lnterior FedPasslhru:
470.25.
2,360.29
PENNS-Diesel
Eoiss. Cntrl Coal l{ine
E27856 R805,1822605 931130 tsDITPSUlfru-45242979
15.308
J H Johnson
FinancialHanager:
Oeptof Interior FedPassThru:
40.5t1:t.04
Tech CNTR/Respiable
PENI{STATE-HNRL
15.308
827874R8053222605 9LL221/d USD!TPSU35242920-401
J H Johnson
Financial l{anager:
Oeptof lnterior FedPassThrr:
38.017.83
Tech CHTR/Respiable
PEIINSTATE-HNRL
F27875R8053324105 9Lt22rjd' tSD!TPSU35242920-A01
15.308
S T Eagley
Financial l{anager:
Deotof Interior FedPassThru:
56.30
80.647
.2t
U S Bureauof l{ines FedPassThru:
15.308
E28549R80549 22405 940725 1432.J0230005
Financial Hanager:
U S Eureauof l{ines FedPassThru:
Hine Landslide Remed.
USBH-Abandon
S J Vitton
L,763.4
I.763.44
FORCFDA#
15.308
TOTAL
82.4L0.65
f /}loose }lonitoring NPS
1443CA631095004 USPAR-t{ol
822714R5078523005 941157
15.610
R 0 Peterson
Financial llanager:
NationalPark Service:
1.552.36
f/lloose tloni toring l{PS
l{001 USPAR-tfol
!143C1631095004
E2715 R5086823005 941151
15.610
R 0 Peterson
Financial llanager:
ilatlonal Park Service:
29.723.63
NationalParkService:
3L.275.99
FORCFDA#
T5.610
TOTAL
3t.275.99
U 5 0ept of LaborFederal PassThru
826974 R40557 26005 860708C FY 93 Advance
17.600
Financial l{anager:
U S thpt of Labor Federal PassThnr
notes are an irtegral Part of these financial statements.
Ihe acconpanying
-19 -
l{I oept Labor.l{ineSafety Training
0 G Alder
99.74-
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
10/l.l/96
FTIIOPUsA
Fnndt3
CFDA#
IEgfiotGIcAt utvEnslTy
f{totlGA}r
Reselrch- Sunary Expcnse
by CtDl#
Frtn 0710L195
to 06/30/96
Index
Fund
Orgn Proposal# Contract #
17-600
E26977 R40591 22805 850708 FY95Amm Llrct/g4
U S thpt of LaborFederalPassThru
Financial l{anager:
t
I
l{ILAE.Hlnesfty/Hlth trng. Program
0 H Carlson
Aqpunt
40.905.74
40.806.00
TOTALFORCFOA#
17.600
40.806.00
FederalHigtuayAdnin FedPassThru
.
20.2t5
E27009 R80534 22405 8601301 88-00008
FederalHlgtuay Adnin Fed PassThru
Financial Hanager:
HICH-0OT
Local TechAssistancePrgm
I 0 Alkire
98.76-
20.2t5
E270L5 R80553 22405 850130J 38259.38260
& 38261 l{ich D0T-Local
TechAssistancePrgm
FederalHigtrwayAdoin Fed PassThru
Financial l{anager:
B 0 Alkire
340.216.04
20.2ts
E270t7 R8056522405 860130 374L9C
Federal HighrayAdminFed PassThru
Financial l{anager:
20.2r5
E27018 R80566 22405 860130
Federal Higtilay Adnin Fed Pass Thru
20.2t5
97501
Financial Hanager:
E27023 R80s77 2240s 860130K Job # 39677C
Financial Hanager:
.
Federal Highyay Adnin Fed Pass Thru
t{0OT-TnCVideoTapes
I 0 Alkire
2 0 .5 0 9 . 3 8
I00T-TTTC
l{ates
I 0 Alkire
t6.L22.30
I{ITM - TTTCVideoTaoes
I D Alkire
45.424.24
20.2L5
E27025 R80578 22405 860130K Job # 40658t 40559 I{ITRA- TTTCRoadsoft
Federal Higtvay Adnin Fed PassThru
FinancialllanaEer:
I 0 Alkire
20.2t5
E27025 R8058L 22405 860130P20ADVACCT
FederalHighrayAdnin Fed PassThru
FlnancialHanager:
20.2t5
E27027 R80582 u40s
Federal Higtuay Mnin Fed PassThru
20.2t5
Federal HlghwayAftin
827030 R80584 Zl05
Fed Pass Thm
I{ITRA-IITCHates1996
B 0 Alkire
860130P2140656t40657t40659 I{ITM.TTTCLTAP/I'TAP
1996
Financlall{anaEer:
I D Alkire
860130P18
Job # 38259
Financlall{anager:
20.2t5
u7047 RA0S2222405 8601301 88-00008
Federal HighwayAdrin Fed PassThru
Financialllanager:
I{ITRA-LTAP
Add'l FY95Funding
I 0 Alkire
!{ICH-OOT
Local TechAssistancePrgm
8 D Alkire
154.736. 01
7,653.78
130.721.14
3.331.04
100.31718.614.85
TOTAL
FORCFDA#
20.215
t
I
FundTitle
The acconpanyingnotes are an integral part of these financial statenents.
718.614.85
I
I
I
I
I
I
I
I
I
I
I
t
I
t
T
I
I
I
I
l0lt1t,95
FIII(PUSA
FundLll
CFDA#
TIIOII6A}ITEqilOIGICIL IIIII'ERSITY
Rescarch- Sunary Expcnseby CFOA#
Fra 07l0ll9li to 06t30t96
Index
Fund
0r9n
Proposal# Cortraqt #
FundTitle
fupunt
NatJonalScimce Foundatlon:
47.04L
824014 R50569 22605 900715A Dot{.9025550A.5
llationa'l Scierce Foundation:
FinancialHanager:
l{SF.ShtHetal Inte'lligent Stamping
K J lJeinnann
18.116.75
47.04t
824015 R50s70 22205 901213A3CTS.9105855
A2
National ScienceFoundation:
Financialltanager:
llSF-Sol-GelSynthes'is0f Binary Gla
tl E llullins
1.181.95.
47.041
824018R50572 22305 901213
3 CrS-9106865
A2
l{ational ScienceFoundation:
Financialilanager:
llSF-Sol-GelSynthesis0f Einary Gla
B C Cornilsen
4. 185. 05
47.04L
824023 R50577 22405 90L220A HSS.9108064
A02
National ScienceFoundation:
Financialllanager:
NSF-Connected
Tinber Frane Eehavior
l{ l{ Eulleit
2.508.96
47.041
E24034 R50587 22705 9209028 D|{R.9257465.H00
04
l{ational ScienceFoundation:
Flnanciall{anager:
NSF.YOUNG
INVESTIGATOR
AI.IARD
A}IDOI
l{ l{ l{illigan
1.436.06
47.Mt
E2404t R50594 22705 920136 DHR.9212544-At't0002
l{SF.5olidification Hulti CnodOxide
l{ational SclenceFoundatibn:
Financiall{anager:
A HelI awel'l
47.04t
E24044 R50634 22405 901220A HSS.9108064A02 NSF-Connected
Timber FrameEehavior
National ScienceFoundation:
Financiall{anager:
tJ H Bulleit
25.736.50
40L.24
17.Mt
E24047 R50647 22505 930L22A ECS.9308438
National Sc'ience
Foundation:
Financialllanager:
NSF-llodelingPwr Sys Transient Phen
8 Hork
4 5 .1 5 5 . 7 8
47.041
E24049 R50652 ?2505 920240 lr{t-9214087
ilational ScJenceFoundation:
Finarrclalllanager:
NSF-Realtivistic lonizat'ion Fom Fa
lJ F Perger
2.2t4.85
47.04t
E24053R50650 22305 901213A3CTS.9106865
M
l{ational ScienceFoundation:
Financia'lllanager:
I{SF-S0L-GEL.
Synthesis of Binary Gl
I C Cornilsen
4. 151.53-
47.047
824058 R50670
llatlonal ScienceFourdation:
92tt04
A01
cTs.9303112
Financialllanager:
NSF.AnalysisShear-FlovAnomal
ies
F A l{offison
55.21s.29
47.04t
824059 R50671
l{ational Sc'ienceFoundation:
921104
A01
915.9303112
Financiall{anager:
NSF-AnalysisShear-Flor Anouafies
R l{ Kolkka
24.99L.69
11.04t
E240f/ R50678 22605 930Ut5
CilS-9310476-Ar{0002
llSF-P'lastic Deforroation & Fracture
llatJonalScienceFoundation:
Financlall{anager:
E C Aifartis
10.299.51
47.04L
824074 R50709 ?2.205 92L203 CrS-9404156-Ar.003 t{SF-FreeRadical RetrogradePrecJp
l{ational ScienceFoundation:
Financ'lall{anager:
G T Caneba
75.698.54
47.04L
04
E24084 R50740 22705 9209028 Drff-9257455-rc0
FinancialManager:
tlatlonal ScienceFoundation:
41.186. 55
The acconpanyingnotes are an integral part of these financial statements.
tlSF-YoungInvestlgator Award
l{ l{ l{i11igan
I
I
I
I
I
I
I
I
I
t
t
I
I
t0n1t96
FrcOFUSA
FurdlJ
CFD#
lilcflIcAr{TEoiotGtcAt lfin/EnslTy
. Surary Expense
Rescarch
by CFIIAi#
Frtn 07l0ll*5 to 05/30/96
Irdex
Fund
0rgn
Proposal# Contrast #
FundTitle
Amunt
47.04L
E24097R5075722705 940329 cTs.9414446
llational ScienceFoundation:
FinancialHanager:
NSF-Hexaval
ent ChrornirnForoation
C L Nassaralla
47.04L
E24099R507592405
Natlonal.ScienceFoundation:
NSF-Civillttls RschInstrurentation
F Arbabi
154.958.
Ut
47.04L
824101 R5075122205 940630 88C.9420526
AtD02
llational ScienceFoundation:
Financiall{anager:
NSFIn Situ Subsurface
Renediatlon
0 R Shonnard
100.699.99
47.041
E24102R5076222555 940630 EEC.9420526
AlrDoz
National ScienceFoundation:
Financ'ialllanager:
l{SFIn Situ Subsurface
Renediation
A S llayer
122.934.50
17.011
E24105R50775?2605 900715A Dolr-9025550
A.5
l{ational ScienceFoundation:
FinancialHanager:
l{SF-The
lrtelligent Stamping
Die
K J t{einnann
940316
c}ts.9413747
Financiall{anager:
47.047
824106 R50776 ?2555 940322
0{s.9414361. AtO002 ilSF-AquiferHeterogenetityEstimate
t{at'ionalScienceFoundation:
Financialllanager:
C T Young
47.04t
F24114 R5079222205 92t203
crs -9404156.A1r003 NSF-Free
RadicalRetrograde
Precip
l{ational ScienceFoundation:
Financiall{anager:
G T Caneba
24,362.86
3,798.63
50.594.33
4.507.t2
47.04t
824116R5080022605 941031 0r{I-9502109.N{0001 [SF-EnvConscious
HachToo] Systems
Natlonal ScienceFoundat'ion:
Financialllanager:
J l{ Sutherland
47,303.72
qrs.9523936.A1{0001
47.04L
llSF-Conductivity/Reaction
E24L20R5081422205 950424
Pathrays
NationalScienceFoundation:
Financia'll{anager:
K H Schulz
66.675.58
47.04t
E24t26 R5083522505 950516 ECS.9526341
l{ational ScienceFoundation:
Financia'll{anager:
ilSF-Po{erSystefi Fault oetectlon
F N Chodhury
u,602.65
47.04r
E24127R5083622605 95024L
Dt{I-9521494
llational ScienceFoundation:
Financialllanager:
t{SF-Studies-Oucti1
e RegineGrinding
H H lliller
13.23.88
47.Mt
824130 R508412,705
National ScienceFoundation:
950427
NSF-Reclamation
cTs.9524970.4r{0001
lron & Zinc Units
Financlall{anager:
C L llassaralla
47.04t
E24131 R5085522405 950623 ${s.9528182
llatlonal ScienceFourdation:
Financiall{anager:
t.|SF-tltilizComposite
tltls Civil Eng
S A Sorby
. A}r0002llSF-Aquiferlleterogenetlty EstiEate
47.ML
E24138R5087029555 94f,322 cf{s.9414361
l{at'lonalScienceFoundatlon:
Financialllanager:
C T Young
t
47.04L
E24142R5088122205 950917 cTs.9532086
Financiall{anager:
ilational SclenceFoundation:
T
I
I
I
I
The accompanyingnotes are an integral part of these financial statenents.
NSF-Engr
RschEquiprcrt: HREELS
K H Schulz
65,418.
16
6.168.43
293.66
5.287.50
I
I
I
t
t
L0nll95
FTQOPLISA
FundlJ
CFDA#
}IIOIIGAIITEOiETMICTLII|IVENSNY
Researdt - Srnary Expcnscby CFDAf
Frq 07/01/95to 06/30/96
Index
Fund
0rgn
Proposal# Contract #
47.041
825460R80575?2605 950240 CSt#4-41578
NationalScienceFoundation
FedPas
Financial l{anager:
I
I
I
I
I
I
I
I
I
t
t
I
C0L0R-lnterfacialIssusellulti-Chip
A Chandra
4.062.76
47.041
l{ach.Tool Tech
828639R8054422605 930825 SlrB#94-152- All0002UilIVE-ILL-Coalition
NationalScienceFoundatlon
Financial l{anager:
FedPas
J l{ Suther'lanc
47.041
A1002
E3374759012922205 940530 EEC-9420526
Financial l{anager:
National ScienceFoundation:
133,184.99
XIU FellowshipAccount
0 R Shonnard
L4,732.63
L.t42.723.8L
I
t
Amunt
Fund Title
47.041
ToTALFoRCFDA#
L,142.723.81
l{ational ScienceFoundation:
N{003
47.049
E24035R50589?2705 9112084 0frR.92067$t
Financial llanager:
l{at'ionalScienceFoundation:
t{SF-The
Grain Structure 0f Castings
A Hellarell
10.001.29
Al1D03
47.049
824056Rs0568 22705 911208A 0t{R.9205783
Financial l{anager:
National ScienceFoundat'ion:
NSF.THE
GRAII{SIRITruREOFCASTII'IGS
A Hellawell
51.951.90
-9308168
-Ar,t0#02 NSF.Cluster
AssenNanoohase
lleals N
47.049
E24053R5067724605 930109 or{R
I H Suits
Financial l{anager:
National ScienceFoundation:
70,852.42
Atoms& }leg
ArJ0002 t{SF-Lanthanide/Actinide
47.049
E24067R5069924605 8906038 PHY.9317828
Financ'ialllanager:
D R Eeck
llational ScienceFoundation:
27.244.93
-N{0002
Dr{s- 9322450
47.049
E24073R5070424305 930914
Financial Hanager:
l{ational ScienceFoundation:
Theo
I i stic Graph-Nunber
NSF-Probabi
A P Godbole
6,867.48
Ar{02
47.049
824076 R507U 24605 9104184 ATr{.9116075
Financial l{anager:
Natlonal ScienceFoundation:
IISF.FULLY
POI.ARIHE]RIC
DOPPIIRRADA
A 8 Kostinski
35.524.33
ationship Trial uninide Alloy
Dn.9400507-Am(,02t{SF.Rel
47.049
824081 R50739?2705 931038
0 E llikkola
Finarclal llanager:
National ScienceFoundat'lon:
47.049
E24083R507372430s 931218 Df{s_9408158
Financial l{anager:
NattonalScienceFourdation:
NSF-Project'ion
Pursuit Est'inator
J 0ong
GrcwthInstabilities
or{R.9410454.At0002NSF-Lateral
47.049
824091 R50747?2705 940141
S A Hackney
Financial l{anager:
NationalScienceFoundation:
47.049
E24103R5077124305 94042
l{atlonal ScienceFoundatlon:
0r{s.9415060
Financial l{anager:
The acconrpanying
notes are an integral part of these fJnancial statenents.
l{SF.Probabi
I ity Algorithms0pt'imiz.
A P Godbole
ut6.031.18
1.1&1.07
35,577.47
L9.432.21
I
I
t
I
I
t
I
t
I
I
t
I
I
I
t0tt4l96
FTQOPUsA
FundlJ
CFUAF
IEC}NoL(EICAIII{II'ERSITY
TITOIIGA'I
Research- Sumary Expens€by CFDI#
Froo 07/01/95to 06/30/95
lndex
Fund
Orgn Proposal# Contract #
47.U9
E24ll8 R5080424305 941107 olrs-9504949
FinancialHanager:
National SclenceFourdatlon:
NSF-ilultinonial Oensity Estination
J
0ong
47.049
824U9 R5080524305 950107 oHS.9510513
Financiall{anager:
National ScienceFoundation:
t{SF-Anisotropy & llonl inear Behavior
T R 0lson
NSF-NuclearMagnetic ResonanceSpec
47.049
E24t23 R5082722305 950253 CHE.9512445-At{001
Financiall{anager:
P P l{urthy
tlationa'lSclenceFoundation:
t
I
Anount
21. 589.14
9.775.87
301,276.65
47.049
E24134 R5085922705 950255 of{R.9521875
Financiall{anager:
t{atlonal SclenceFourdat'lon:
l{SF-TheGrain Structure of Castings
A Hellauell
45.238.55
47.049
824144 R5088422705 951013 0t{R-9524456
FinancialHanager:
National ScienceFoundation:
NSF-EoitaxialNonostructureSilicon
H Krishnamrrthy
5.434.7L
Dt{R-9520173
47.049
U4145 R5088622705 95011r
Financiall{anager:
Fourdatlon:
National Scievrce
l{SF.Nunerical Class. l{icrostructure
A Hellawell
Theo
I i stic Graoh-Number
l{SF-Probabi
17.049
E24t47 R50888 24305 930914 of{s-9322460-Al{0002
A P Godbole
Financiall{anager:
Nat'lonalScienceFoundation:
DHR-9409718
47.049
824538 R5072322705 940LI2
Financiall{anager:
l'lational ScienceFoundation:
47.049
E27156 R8053t 22205 9012308 61.8678/133-14
FinanciaiHanager:
National Science Foundation Fed Pas
16.235. 60
03
24.888.
NSF-X-RayFluorescenceSpectrometer
D E ilikkola
1 2 00. 0 0 . 0 0
HSU-Hi Speed l{FGCompos'iteComponen
J G t{il'liams
r0.619. 99
949.S24.83
ToTALFoRCmt# 47.049
949.824.83
National ScienceFoundation:
INT-9314794
47.050
E24051 R50657?,:555 930503
Financiall{anager:
l{ational ScienceFourdation:
llSF.0ecadeVolcano Travel/S il Guate
tf I Rose
-A1t0001 l{SF-Fate/TransportVolcan. Ash
47.050
E24079R1064422555 931138 EAR.9406093
t{ I Rose
Financial
llanager:
ilational ScienceFoundation:
Ar{0002 TSTRE-flitrogen0xides in Photochem.
824082 R5073622405 920920 Arlr-9300166
47.050
R E Honrath
Financiall{anager:
Natlonal ScienceFoundation:
NSF-RockHag Prop Tephrochology
47.050
E24089 R5074522555 931135 EAR.9414305.Ar{0001
S J Beske-0iehl
l{anager:
Financial
National ScienceFoundation:
t
I
I
FundTitle
The acconpanyingnotes are an integral part of these financial statements.
343.08
45.653.23
102.631.60
.87
5.637
I
I
t
I
I
t
t
I
I
I
I
I
I
t
t
t
I
T
I
t0nlt96
Frll0u8A
FundUl
CFOA#
}IIq|IGATTEO$OLGICAIU{II'ERsITY
Rescarth . Surrry Expenseby CFIAI
Frtr 0710L195
to 05/30/95
Index
Fund
0r9n
Proposal# Contrast #
47.050
824133 R5085822405 9506U
l{ational ScienceFoundation:
ATI{-9528031
FinancialHanager:
47.050
FAR.9527263
E24136 R5086622555 950522
Financial l{anager:
National ScienceFoundation:
FundTitle
t{SF-The
Arctic outflor{ Ca@ai€n
R E tlonrath
NSF-Debri
F-low
s/H)Derconcentrated
J ll Vallance
Amunt
36.883.48
8,757.22
199.906.48
TOTAL
FORCFDA#
47.050
199.906.48
l{ational ScienceFoundation:
47.069
E24024R5057822555 910509A ErR-9117121
Financial Hanager:
Natlonal ScienceFoundation:
NSF-Cretaceous
BlackhawkFornation
J E Huntoon
47.069
E24033R5058522605 920115A DoH-9210883
Financial |lanager:
l{ational ScienceFoundation:
NSF.Interference Free Spatial l{echa
Z Ling
47.069
E24048R50650225s5 9105098 EAR.9117121
Financiall{anager:
National ScienceFoundat'ion:
NsF-Cretaceous
Blackhark Foroation
J E Huntoon
99.77-
. 38
11.470
87,91
11.458.52
TOTAL
FORCFUA#
47.069
. 52
11.458
National ScienceFoundation:
EasedIntegratedCir
ArO004 NSF.I{odels/Gas
lrIP-9223989
47.070
E24045 R50635 22505 920825
A K Goel
Financial l{anager:
l{ational ScienceFoundation:
L.771.82
I{SF-RIA
Global Instruction Scheduli
P H Sxeany
57.151.00
BasedIntegratedCir
41{)004 NSF.llodels/Gas
f{IP-9223989
47.070
824055 R5069r 22505 920825
A K Goel
Financial l{anager:
tlational ScienceFoundation:
12.968.63
OesignSiEtal Systeo
lrIP-9409686-ArO001NSF-RIA/Convex
47.070
E24092 R50750 ?2505 940115
J 0 Colenan
Financial l{anager:
t{ational ScienceFoundation:
49.281.35
NSFlmprovingCachePerforrance
E24098 R5075824405 940111 CCR-9409341-AlO003
47.070
S H Carr
Financialllanager:
llational ScienceFoundat'ion:
37.987.51
AO003
ccR-9308348
17.070
E24050R50653 24405 930116
Financial l{anager:
tlatlonal ScienceFoundation:
Al{001
E24lU R5082524505 941016 r{IP-9501153
47.070
Financial Hanager:
l{atlonal ScienceFoundat'lon:
The accorpanying tlotes are an integral
oart of these financial statements.
t{SF-ElectronHicrosclpy & Astronony
T J Schulz
45
58.313.
I
I
I
I
I
I
T
I
I
T
I
I
t
I
t
I
I
t
t
t0^1t96
FIIIOPL1sA
FundL3
CFDA#
lllo|lcAfi rEqfotGlctL utlvERsm
. Snnary Expcnse
Resear<'tr
by CFIIA#
Froa07/01/95to 06/30/95
Index
Fund
Orgn Proposal# ContraqB#
47.070
E24t37 R5086724/,05 960115 ccR-9696084
National ScienceFoundation:
Financlal l{anager:
FundTitle
llSF-Cyclides in Geomtric llodeling
C K Shene
17.070
E24L40 R508742250s 940115 r{tP.9409686.A}D001
llSF-RIA/Convex
DesigmSignal System
Nat'lonalScienceFoundation:
Financiall{anager:
J 0 Coleman
Anourft
4.700.23
2.850.00
225.023.99
TOTAL
FORCFDI#47.070
225.023.99
l{ational ScienceFoundation:
47.072
E24055 R5066322555 930125 8CS-9309050.AJ{o#002
t{SF.Nonequal
ibriurn VadoseZone Tran
National ScierrceFoundation:
Financialllanager:
A S Hayer
32.936.15
47.072
833952 59007522555 930125 8CS.9309050.A1t0
#002 HIU/I{SF-Christopherl{ojick Fel1ow
Nationel ScienceFoundation:
FinancialHanager:
A S llayer
13.936.33
46.872.48
ToTALFoRCnA# 47.072
46.872.48
l{ationa'lScienceFoundation:
47.074
E24061R5067523805 91052643 IBI.9118:165.N{D
03
t{ational ScienceFoundation:
Finarcial llanager:
RESPOIISE/CONIFERS
NSF.HFTAEOLIC
SlR
V L Chiang
9.598.55-
47.074
E24072R5070328505 930606 0E8.9317401.A1t0003
ilSF-1ru8Tropic Dynl{olvesl{ooset
l{ational ScienceFoundatlon:
Financiall{anager:
R 0 Peterson
36.105. 59
47.074
E24078R5071823005 940525 0E8.9496197.A1D002
tlsF.Soil Tenp/l{itrateFine RootCst
t{attonal SclenceFoundation:
Finarcial l{anager:
K S Pregitzer
ur.267.30
47.074
824093 R5075123005 940314 8IR-9413407
t{ational ScienceFoundat'ion:
Financiall{anager:
flSF-Acquisition
of lnstrunentation
K S Pregitzer
65.t22.2L
47.074
9,4094 R5075223805 91052643 I8N.9118366.AI{0
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Financiall{anager:
llSF-l{etabol
ic Response/Conifers
Str
V L Chiang
36,7t5.75
47.074
E24095R5075324105 910526A3 18il-9118366-Alr0
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Financiall{anager:
NSF-l{etabol
ic Response/Conifers
Str
ll H Gnpbell
47.074
E24L12 R5078924105 940633
National Science Foundation:
lrc8.9420313.AHEil0001
t{SF-8iocheili
stry l{itrate Reductase
Finarrciall{anager:
il H Camobell
The accompanyingnotes are an integral part of these financial statefl€nts.
-26 -
4,377.82
94.14L.74
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10/lil/96
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Index
Fund
Orgn Proposal# Contract #
47.074
E24u5 R5079323005 950218 0EB-9521148
Financialllanager:
llatlonal SclenceFoundatlon:
l{SF-The
Gribbm BuriedForest
K S Pregitzer
Arpunt
20. 388.14
47.074
NSF-LruBTropic Dynllolves/l{oose
824117R5080228505 930606 DEB-9317401-Al{0003
Financialllanager:
R 0 Peterson
llat'lonalScienceFoundation:
4.570.00
47.074
E24128 R50837 24t07 950131 0EB-9520704
Financ'iall{anager:
NationalScienceFoundation:
3.772.23
llSF-Groundwater
LakeInteractions
l{ C Kerfoot
47.074
E24129R5083924L07 950601 DE8-9527358-Afi001NsF-Littoral Cormrnitiesof Lakes
FinancialHanager:
tl C Kerfoot
l{ational ScienceFoundation:
l{SF-SoilTenp/il'itrateFine RootCst
47.074
E24139R5087223005 940526 DEB-9496197.4r{0002
Financiall{anager:
K S Pregitzer
t{ational ScienceFoundation:
47.074
E24t4t R50876 24L07 950601 088-9527358.At{001NsF-Littoral Comunitiesof Lakes
Financiall{anager:
lf C Kerfoot
llational ScienceFoundation:
. LeahCayoFellowship
}|TU/NSF
47.074
833869 590099 28505 930606 oEB-9317401-Afi0003
Financiall{anager:
R 0 Peterson
NationalScienceFoundation:
03
47.074
E33870590100 23805 910526A3 IBn-9118365-Alr0
Financialllanager:
NationalScienceFoundation:
FELLOIISHIP
RESPONSE
NSF.HETAEOLIC
V L Chiang
4L.t36.24
3.722.58
330.44
5 . 5 1 96. 5
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434.132.89
ToTAL
FoRCruA#47.074
434,t32.89
tlatlonal ScienceFoundation:
Froth Float. .Coal
Iffi.9415418Al{0002 NSF-Entrainmnt
E24090 R50749 22705 940307
47.075
S K Kawatra
Finarcial llanager:
flatlonal ScienceFoundation:
1.889.68
Prgn 8u19aria/Ronani
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t{RC-Tuinning
A H Baartnans
1.815.38
17.075
E24110 R80555 24305 941007
llatlonal Scimce Foundation Fed Pas
V31/95 Agrees€nt
Financial ]lanager:
Il{T.9511826
47.075
E24L2L R5082423005 950201
Financialllanager:
l{atlonll SclenceFoundation:
Processes
l{SF.Hioobo
Ecosystem
P V Oesanker
It{T.9507137
824124 R5083L 22s55 941155
47.07s
Financ'iall{anager:
llational ScienceFoundation:
inate/l{nrl HagmeticRsch
NSF-Paleocl
J F Oiehl
3.531.75
Agreenert 8l0tl95
Financial Hanager:
Prop Oata Eases
tlATlO-Environnertal
J R l{ihelc'ic
2.200.00
47.075
827505 R80567 22405 950417
l{ational Science Foundat'ion Fed Pas
t
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16.360.98
25.797.79
mTALFoRCFoA#47.075
The acco@anyingnotes are an integral part of these financial statetE[ts.
25.797.79
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Fron 07/01/95to 06/30/96
l0l11l'16
FTQ(PU8A
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0rgn
Proposal# Contract #
FundTltle
ADunt
Nat'lonll ScJenceFoundat'lon:
GER-9253884
FinancialHanager:
ResearchFellowship Aw
NSF-Graduate
H H Hilligan
1,363.02-
0tE-9452211
FinancialHanager:
l{SF-tlodelCnpt Lab-HathUndergrads
B J Eaartnans
8./O4.35
tX'8.9455143
Financiall{anager:
llSF-0evelopVisual Skill Engr Stdnt
S A Sorby
47.076
824108R5078324305 940503 DUE-9455143
Financialllanager:
National SclenceFoundation:
Visual Skill Engr Stdnt
NSF-0evelop
I J Eaartnans
rX'E-9553671
Finarrcialllanager:
NSF-Advanced
Process Operations Prg
E R Fisher
DUE-9452197
Financiall{anager:
t{SF-Civi'lEngr Haterials Lab Equipm
G R Oerey
47.076
E24050R50672
National ScienceFoundation:
930420
17.076
U4096 R50754
Nation l ScierceFoundation:
931123
47.076
E24L04P60772
National Sc'ienceFoundation:
940503
47.076
E24t25 R50833
Nationa'lScienceFoundatlon:
950121
47.076
E24636R50716
NbttonalScienceFoundati6n:
931124
47.076
E27L58R8055424305 94L044 5t-5804C-Ar{002
FinancialHanager:
National ScienceFoundationFedPas
HSU-TransfomTeacher Educ at HTU
B J Baartnans
18.189. 54
343.86
73.163.89
149.433.01
1 . 9 8 37. 1
250.155.34
47.076
TOTAL
FORCFDA#
2 5 01. 5 5 . 3 4
U 5 Sral] EusinessAdninFedPass:
59.000
E28745R40635 257A5 950106 Y.0785rr|
Financial Hanager:
U S Sltll EusinessAdninFedPass:
I{AYNE-SBDC
DefenseEconTransition
E J uhite
30.960.54
30.960.54
59.OOO
TOTALFORCFDN#
30.960.54
U S Oeptof Comerce:
E24q!0 R50786 28705 940233 9505156410
59.005
Financiall{anager:
U 5 thpt of Comerce:
SnalI Business Inst'itute
lfSDEPTC0lll{J l{ Hainault
t .488.02
1.488.02
FORCFDA#
59.005
TOTAL
The acconpanfing notes are an integnal part of these financial
stateflents.
1.488.02
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r0/r{/96
HICflIGATlEqil0t(EICAt tfi nIERSITY
Seser€h - $.uary Expenscby CFOA#
Frq 07l0UlLSto 06/30/96
FTQ@tl8A
Ftmd|J
CFOA#
Index Fund
Orgn Proposal# Contract #
FundTitle
u s soa'llSusiness
Mnin FedPass:
828804R4059228705 930153 Y-035585
59.037
Financial Hanager:
U S Snall BusinessAdrin FedPass:
}IAYNE
STATE-SSEIl
Eusiness Oev 9415
E J l{hite
27,L88.25
59.037
E28805R4059428705 940207A Y-038039
Financial l{anager:
U S Snal'l BuslnessAdninFedPass:
llayne State-Small Business Oev Cntr
E J l{hite
16.106.53
5M Dev Center FY96
59.037
828806R4063328705 930153P 96HI-R01Y-091352 UAYNE-Hichigan
J H Hainault
Financia'll{anager:
U S Snal'l BusinessAdnrinFedPass:
12.7L8.70
56.013. 48
TOTALFORCFDA#
59.037
I
u S EnvironentalProtestionAgency:
t
EPA.Cen
CITTAdministration
E24684R5072522405 9007130 R8196811-02-0-AfiEND04
66.501
J C Crittenden
Financlal l{anager:
ProtectionAgency:
U S Enviromental
I
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t
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EPA-CPAS
CaseStudy
E24685F5072622205 9007130 R819588-02-0'AI{EN004
66.501
NKKim
Financial Hanager:
U S Erwtronertal Protecl'ionAgency:
I
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56. 013.48
370.545
.50
467.72
PhysicalPropert'ies
tPA.CPAS
66.501
E24686P5072722205 9007130 R819688-02-0-AI{END04
T
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Rogers
Financial
l{anager:
ProtecLionAgency:
U S Environrental
2.L7L.82
RankingTool
EPA-CPAS
824688R5072922205 9007130 R819588-02'0'N{Ei{004
55.501
B
A
Bama
Financial
l{anager:
Protection
Agency:
U 5 Erwirornental
9.74L.49
EPA-CPAS
SafetyEvaluat'ion
E24589R5073022205 9007130 R819688'02'0'A|{8N004
66.501
D A Crowl
Financial l{anager:
U 5 €nviromntal ProtectionAgency:
EPA.CPAS
EFRAT
E24690 R50731?2205 900713D R819688'02'0'A|'END04
56.501
0 R Shonnard
Financial f{anager:
U S EnvirooentalProtestion Agency:
Core
EPA-CPAS
E24691R5073222205 9007130 R819688'02'0'A|{END04
66.501
8 A Barna
Financial l{anager:
U S EnviroaentalProteqtlonAgency:
16.018.05
1.551.09
52.7Ls.25
'
EPA-EI|U
Lab/Admin.
E24592R507332St05 9007U10 R819688'02'0'A|€N004
66.501
J ltwang
Financial l{anager:
U S Env'lronentalProtection Agency:
5.866.15
Assessnent
EPA-EllU
E24693R5073422405 9007130 R819688'02'0'AHEN004
66.501
G R Oerey
Financial l{anager:
U S ErwinonentalPrctection Agency:
4.535.45
I
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-
Amunt
The acconpanyingnotes are an integnal part of these financial statements.
I
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FTQOUSA
Fmd Ul
CFDAF
TEOI{OLGICILI'III'ERSITY
IIIO{TGAII
Researdr - $nary Expenseby CFOA#
Frn 07/01/95to 06/30/96
lndex
Fund
0rgn
Proposal# Contract #
FundTitle
-0.A1€N004
l{anufac
55.501
EPA-Cen
CITTEnv. Conscious
824594 R5073522605 9007130 R819688.02
U S Envlrorntal Protection Agerrcy:
l{ l{ 0l son
Financialllanager:
Amunt
4,400.80
- 02-0-AlrElroo4EPA-Cen
66.501
Oata
CITT-RREL
824697 R5078022205 9007130 R819688
Financialllanager:
U S Envlromntal Prctection Agency:
T l{ Rogers
14.665. 15
-02-0-Al{€t{004EPA-Cen
55.501
CIfi-RRELllaste Inv Factors
824698 R5078L??205 9007130 R819688
FinanclalHanager:
D R Shonnard
U S Environental Protection Agency:
20.719.26
EPA-Clean
Industrial TreatmentTech
66.501
E2477L R506062240s 90071388 R819688.02.0.N{ENDo4
Financiall{anager:
J C Crittenden
U 5 Environertal Protection Agency:
24.285.83.
02.0.A|{END04
EPA.CCITT
66.50r
E247L3 R5060822205 90071388 R819688.
FinancialHanager:
I A Earna
U S Envlroocntal Protestion Agency:
- 02.0-A'{END04
ar Residuals
EPA-I
tiIization Granul
66.501
824715 R5061022405 90071388 R819688
H J Hutzler
Financiall{anager:
U S Envimmntal Protection Agency:
-0-Ar€N004EPA-CENCITT
(Co Portion 824720
PSCC
66.501
E24723 R50618?2205 90071388 R819688.02
N
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K
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llanager:
Financial
U S Envlrooertal Protect'ion Agency:
495.71
40.75
1. 629.00
RISKPROJECT
I .CC
EPA.EI{VIRON}I€NIAL
02- 0-AI{EN004
E24724 R5064022405 900713C1 R819688.
56.501
J C Crittenden
Financiall{anager:
U S Env'iroE€[talProtestion Agency:
108. 063.42-
-02- 0-AlrE!t004EPA.ENVIROI{HEilTAL
RISKPROJECT
I.CC
66.501
E24725 R5064122205 900713C1 R819688
I A Barna
Financ'ialHanager:
U S EnvironentalProtection Agency:
3 . 6 5 60. 3
- 02-0-Ar{Er{004EPA-Codustlon
ResidualCharacteriz
66.501
E24726 R5064322405 900713C1 R819688
G R Oerey
Financial l{anager:
U S Envirooental Prctection Agency:
9,815.73
- 02-0-AlrEt{004EPA-Aggloreration
Ultrafine Particu
E24727 ?f,0644 ?,,705 9007rC1 R819688
66.501
S K Kawatra
Finarcial l{anager:
U S Ewiromntal Protestion Agency:
343.43
- 0-AlEllDo4EPA-Integration
Pol'lutionPrev l{dl
F24728 R5064522405 900713C1 R819688-02
66.501
J R l{lhelcic
Financ'ialHanager:
U S Environental Protection Agency:
1 .7 7 3 . 5-8
-02- 0-Ar{EllDo4EPA-CenCITT
Photocatalysi s
E24734 R5074822405 900713C1 R819688
65.501
0 t{ Had
FinancialHanager:
U S Env'iromentalProtection Agency:
3.325.39
- Recycling LeadtJastes
CeTCITT
66.501
E24736 R50784 22705 900713C1 R819688-02-0-Ar€N004
C
Nesbitt
C
Financial
l{anager:
U S Erwironertal Protection Agency:
6.080.21
-0-Al{8N004
EPA-Cen
CITTAdnrinistration
E24737 R5087522405 900713 R8r9688-02
66.501
J C Crittenden
Hanager:
Financ'ial
U S Environental Protection Agency:
The accompanyingnotes are an integral part of these financial statenents.
47L.440.66
I
I
I
I
I
I
I
t
I
I
I
I
I
I
I
I
I
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t
10/14/96
FITFPLISA
FundlJ
CFDI#
I{IO{IGANTEOSIOLOGIC"AT
WII'ERSITY
Research- $nary Expenseby CFIftI
Frot 07l0l,l*5 to 06/30/96
lndex
Fund
0r9n
Proposal# Contract #
Fund Title
Amunt
56.501
824738R5080722405 900713 R819688.02.0.N{END04
EPA. FIDoT
Prctection Agency:
U S Env'iromental
Financial Hanager:
D l{ Hand
41.354.86
66.501
E24739R5080822405 900713 R819688.02-0.Ar{Er{004
EPA. ETDoT
U S Envirorcntal ProtectionAgency:
Financial Hanager:
J R l{ihelcic
2t,748.32
55.501
E24740R508092255s 900713 R819688-02-0-AfiEil004
EPA- flDoT
U S ErulronentalProtectionAgency:
Financial l{anager:
A S Hayer
28,467.61
66.501
EPA-Env
ConscConstrustability Tool
E24741R5081022405 900713 Rgf9688-02-0-Al{Ell004
U S EnvironentalPrctection Agency:
Financial l{anager:
R H Patty
87.443.97
ProcessSelectton-Autombi'l
66.501
EPA-ECH
E24742R5081122605 900713 RBl9688-02.0-Al{Etl004
l{ t{ Olson
Financial Hanager:
U S EnviromentalProtection Agency:
25.486.19
EPA-Reactive
56.501
Chem
ScreeningTool
E24743R5081222205 900713 R819688-02.0-A}iEND04
D A Crovl
U S EnvironentalProtectionAgency:
Financial l{anager:
32.668.08
EPA-Process
Safety/RiskEva'lTool
66.501
E247,t4R5081322205 900713 R819688.02.0.Af{EllD04
Finarcial Hanager:
D A Crowl
U S EnvtrcnentalProtection Agency:
18.754.31
EPA. CPAS
CoreActivities
66.501
E24745R5081522405 900713 R819688-02-0-AI{END04
Financial llanager:
J R Baker
U S EnvtronentalProtect'ion Agerrcy:
28.589.08
EPA-0rganic
Recovery
AOSORP/0IST
65.501
E24747R5081622405 900713 R819688-02-0-A'{8N004
J C Crittenden
Financial l{anager:
U S Enviromentalprotection Agency:
24,348.4.6
EPA. EFRAT
66.501
E24748 R50817 22205 900713 R819688-02-0-A|{END04
0 R Shonnard
Financial l{anager:
U S Erwir.onentalProtection Agency:
L4.6t2.85
EPA-CPAS
ChenicalPropertiesTool
R819688-02-0-AfiEll004
66.501
E24749R5081822205 9007U
T N Rogers
Financial l{anager:
U S EnviroaentalProtectionAgency:
76.316.78
EPA-oesigoptions RankinsTool
66.501
824750 R50823?2205 900713 R819688-02-0-AllEl{004
B A Earna
Financial l{anager:
U S Enviromntal Protection Agency:
6L,972.7L
& ReilediationH/Photocat0x
EPA-PZ
56.501
E2475L R5082622405 900713 R819688-02-0-A|{END04
J C Crittenden
Finarrcial l{anager:
U 5 Environental Protestion Agency:
63.484.45
EPA- EFMT
65.501
E24752 R5082822555 900713 R819688-02-0.A1{E}r004
A S llapr
Financial llanager:
U S Env'ironentalProtest'ion Agency:
EPA- EFMT
66.501
E24753R5082922405 900713 R819588-02-0-AltEl{004
K G Paterson
Financial Hanager:
U S EnvironentalProtect'ionAgency:
the accompanyingnotes are an irtegral
part of these financial statefients.
-3'1.-
6.7U.27
2t,9?5.59
I
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t
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10/l'l/96
FIWUsA
FundL3
CFOAF
IIIOIIGIII IEO$O.IEICAL|nIYERSITY
Research. Sunary Eqensc by CtD$
Fna 07l0Ul5 to 05/30/95
Index
Furd
Orgn Proposal# Contract #
FundTltle
Amunt
-AfiEflDo4EPA. EFMT
6 6 . 51
0
E24754 R50{80 22405 900713 R819688.02.0
U S ErwirorentalProtection Agency:
Financial l{anager:
l{ T Auer
12,939.92
56.501
E24755R5085422405 950627 CR824506.01.0.A|{0002
EPA. PzSCIPS
U S EnvironentalProtestionAgency:
Financial f{anager:
P P Radecki
20.824.02
65.501
824783 R5089022205 950627 CR824506.01-0.A|0002
EPA. PzSCIPS
U S Environenta'lProtectionAgency:
Financial llanager:
T ll Rogers
16.984.75
66.501
t24784 R5089t 22205 950627 CR824506.01.0.N{0002
EPA. PzSCIPS
U S Enviromental
Protection Agency:
Financial l{anager:
D R Shonnard
21.073.05
66.501
E24786R5089522?95 950627 CR824506.01-0-N0002
EPA. PzSCIPS
U S EnvironentalProtectlonAgency:
Financial l{anager:
0 A Croxl
3.969. 19
L.495.275.42
TOTALFORCFDI#66.501
1.495,275.42
U S Enviromental
Protection Agency:
66.504
E24758 R50855222A5 940325 cR823226.01-0
U S Environental Protection Agency:
Financiall{anager:
ParanetersCosputr
EPA-PredictChe.n
T il Rogers
65.504
828532 R4G62S22405 950812 @3519
U S EnviromentalProt Agcy Fed Pass
Financ'ialHanager:
Generated
at Hil AFB
Ul{IVE-Samples
D L Perran
6.810.50
65.504
E28558 R4064122405 960538 A0L247
Financial l{anager:
U S EnviromentalProt Agcy Fed Pass
AnalysisSoil Sample
IS|M-VOV/SV0C
D L Perram
3.587.89
66.504
828591 R4060222405 930617 su8 #1995-18
Financial l{anager:
U S Enviromntal Prot Agcy Fed Pass
filj U./EPA-ExtraqtlngContaninants
t{ J llutzler
46.17L.02
66.504
828592 R40603?2:555 930617 suB#1995-18
Financlal l{anager:
U S Environental Prot Agcy FedPass
O(LAU./EPA-ExtraqtingContaninants
J S Gierke
92,t29.9s
56.504
E28618 R40618u005
U S Envircmntal Prot Agcy Fed Pass
oKLAU./EPA-ExtractingContaEinants
t{ J Hutzler
l0
72.353.
930617
suB#1995.18
Financial Hanager:
16, 735.91
238.388.37
TOTAL
FORCFOA#
56.504
The accornpanyingnotes are an integrral part of these financial
stateilents.
-32-
238.388.37
I
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I
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,0lL1l%
FIQOPtl8A
Fmd Ut
CFDA#
iltorlc$r IEor0-GIcAt utIvEnSIw
Rcscardr- Snary Expense
bv CFOA#
Frtr 0710U95
to 06/30/96
Index
Fund
Orgn Proposal# Contract #
FundTitle
Arrpunt
U S Enviromntal Protection Agency:
65.505
E24732R5067422405 91031t
CR818513-02.0
U S EnvlronentalProtectionAgency:
Financial l{anager:
EPA.SEDIHEI{TS/I{ATER
II{TERFACE
OF I-A
H T Auer
364.t7-
56.505
E24733R1059222405 930733 G1995473-01.2.N{002
EPA-AtnnsphericDeposit'ion llonitori
U S Etlironental Prctestion Agency:
Financial llanager:
H T Auer
L4,203.23
66.505
E24735R10657 22705 940422 CR822993-01-0
Al{001 US EPA-RemvalToxins From Sediment
U S EnvlronentalProtectionAgency:
Financial l{anager:
S K Kawatra
47,249.54
65.505
E33974590087 22705 940422 CR822993-01-0
Ar{001HTU-Renoval
Toxins Fel]owsh'ip (EPA)
U S EnvironentalProtectionAgency:
Financiall{anager:
S K Kawatra
15.200.00
76.288.60
FORCFDA#
TOTAL
66.505
76,288.50
U 5 EnvironentalProt AgcyFedPass
66.507
E26555 R80579 22405 95U01
10611-0134-Ar{001IN0IA-Atnrospheric
DepostionHonitor
U S EnviroaentalProt AgcyFed Pass
Financial l{anager:
1{T Auer
4.608.24
4,608.24
TOTALFORCFDA#
65.507
4.508.24
U S Oeptof Energy:
81.049
U S Dept of Energy:
82rfi2
81.049
U 5 0egt of Energy:
821658 F50654 ?2705 861116,{1 0EFG02-87ER45315A009
I)OE.GRAOIENTS
BOUilOS
HIGR
OIFRJSION
Financial llanager:
JKLee
81.049
U S 0ept of Energy:
821661 R50686 24605 9210348 DEFGoz-928R14282-A04
OOE.Struc
Constraints/HetalAtons &
Financial llanager:
0 R Eeck
81.049
U S Oept of Energy:
E21666 R507t9 22705 851116A1 0EFG02-87ER45315A009
DOE.Soundary
Stability Conditions
Financial l{anager:
S A Hackney
81.049
U S lhpt of Energy:
E2L667 R5072022705 851115A1 0EFG02.878R45315A009
00E-Boundary
Stability Conditions
Financlal Hanager:
H R Plichta
R5051t 22705 861t10U DEFG02-878R45315A009
IX)E.Gradients
TenpstrainBoundl{igr
Financlalilanager:
H R Plichta
The acconpanfing notes are an integral
part of these financ'iai stateflents.
3.L23.73
86.33-
99.582.85
1.957
.11
I
I
I
I
I
I
l
T
I
I
t
I
I
I
I
I
I
I
I
t0n1t96
FTQOUsA
FundL3
CFDAIF
}IIOIIGA'ITEOTOLOGICAT
IIII'ERSITY
Research- Srnary Expenseby CFI)A#
Froo 07/01/95to 06/30/96
Index
Fund
0rgn
Proposal#Contract#
Fund Title
Amunt
81.049
U S Dept of Energy:
E21668 R50721 22705 861116A1 DEFGoz-87ER45315A009
00E-EourdaryStabi I ity Conditions
Financ'iall{anager:
JKLee
1 9 . 3 5 50.7
81.049
U S O€ptof Energy:
E2t67L R5082022705 861116A10EFG02-87ER4$r5A009
OOE.GRADIENIS
DIFFUSION
HIGR
EOIJNOS
FinancialHanager:
S A Hackney
17.483.09
81.049
U S O€ptof Energy:
E2t672 R50821 22705 861115A1DEFG02.87ER45315A009
OO€.@AOIEilISDIFFUSION
8OI.'NOS
HIGR
FinancialHanager:
ll R Plichta
16.826.33
81.049
U S thpt of Energy:
E2t673 R50822 22705 861116A1DEFGoz-87ER45315A009
DOE.GMDIEMI'S
DTFFUSION
HIGR
8OI,NOS
Financiall{anager:
JKLee
4,864.66
-02
81.049
E25365 R4064023005 940236P2 0R22072-27
U S O€ptof EnergyFed PassThru:
Financiall{anager:
CPBRI-GeneticEng Superior Aspnes
D F Karnosky
45.918.74
81.049
E25383 R40574 24L05 930229 0R22072-14-AH0#01CPBRI.Transgenic
Aspen/A1
falfa RM
U S 0ept of EnergyFed PassThru:
FinancialHanager:
G K Podila
7.t99.91
-Transgenic Aspen/Alfalfa Rl{A
81.049
E25384R4057523805 930229 0R22072-14-Al{D#01CPBRI
U S Dept of EnergyFed PassThru:
Financiall{anager:
V L Chiang
2,749.33.
-02
81.049
825386 R4059623005 940236P? 0R22072-27
U S Dept of EnergyFed PassThru:
Financiall{anager:
81.049
E25394 R80559 24t05
U S Dept of EnergyFed PassThru:
930229
CPBRI-0evel
Hale-Sterile Clones Gen
0 F Karnosky
-Transgenic Aspen/Alfalfa RM
0R22072.14-MD#01 CPBRI
Financialllanager:
G K Podila
54.229.26
3 8 .5 7 3. 3 5
-Transgenic Aspen/Alfal fa RM
81.049
825395R805502380s 930229 0R22072-14-Al{0#0r CPBRI
Financiall{anager:
V L Chiang
U S tupt of EnergyFed PassThru:
29.225.86
81.049
Aspen/Alfal fa RM
825396 R8055r 23005 930229 0R22072.14-AH0#01 CPBRI-Transgenic
U S thpt of EnergyFed PassThru:
Financ'ialHanager:
0 F Karnosky
7.203.03
81.049
E286L6 R80585 ?3007 940222P4 H85665-A110001
U S Dept of EnergryFed PassThru:
Financialllanager:
UNIVE.EIevatei Atnospheri c C02
K S Pregitzer
18.263.94
81.049
828635 R8054123005 940223 V51573-lO0#02
Financiall,lanager:
U S thpt of EnergyFed PassThrr:
tIICHI-Flux Carbonbetneen Plants &
K S Pregitzer
55.336.10
P.0.# H85655
81.049
E28549 R8055523005 9402A
Financiall{anager:
U 5 Oeptof EnergyFed PassThru:
U of l{-Ecosystm ResponsesElevated
K S Pregitzer
6.889.42-
81.049
U S Dept of Energy:
lXlE BoundaryStability Fel'lowsh'ip
833948 590071 22705 861116A1DEFGoz-878R4531sA009
FinancialHanager:
S A Hackney
23. 115.64
432.522.36
TOTAL
FORCFOA#
8I.049
The accompanying
notes are an integral part of these financ'ial statenents.
-34 -
432.5U.36
I
I
I
I
I
I
IXTI'ERSITY
IIIOIIGAI{TEOIOL(ETCIL
Rescarch- glary Epense by CF0IS
to 05/30/96
Frot 07101195
t0n1196
FIIIOPLTSA
FundUl
CFDA#
Index
Fund
0rgn
Proposal# Contract #
t
I
I
I
I
81.077
U S oept of Energy:
-fl03 tDE-llolecularBeaoEpitaxyEqui@n
- 91ER79045
824629 R5051922705 901208A DEFG05
S A Hackney
F'inancialHanager:
t
20.769.02
20.769.02
FORCFDA#
81.077
TOTAL
20.769.02
Conpos'ite
Shapes
USENE.Altminum
-95R810543
E21675R5084528305 950633 DE-FG48
81.086
l{anager:
Financial
Composite
Shapes
USENE.Aluninun
Shapes
Composite
USEIIE-Aluoinurn
l{ G l{d(inpson
21.993.48
21.993.,18
81.086
TOIALFORCFDA#
21.993. 48
U S Oeptof Energy:
81.087
U S 0ept of Energy:
821659 R5066422705 930138
-112USEllE.Separate
-93PC93214
F]ue'GasScnrbberSl
DE.FG22
K
Karatra
S
l{anager:
Financial
38.779.L6
38,779.L6
FORCFDAF
81.087
TOTAL
38,n9.16
U S Oeptof Energy:
81.089
U S Dept of Energy:
E2r670 R106532tll05
930730
4I il2 US$E-Wiliz. Lor NoxCoalCodust.
D€- FCz1-941{C3ll7
J ttrang
Financial l{anager:
403.294.75
81.089
U S 0ept of Energy:
t33973 590086 28305 930730
- ChuanfuXiao Fellorship
-941{C3ll7
4I H2 lfru/USDOE
0E-FC21
lilang
J
Financial l{anager':
16.061.98
4r9.356.73
TOTAL
FORCFDAF
8T.089
t
I
I
Amunt
U S Dept of Energy:
t
I
I
I
FundTitle
notes are an integral part of these financial statements.
The accompanying
419.356.73
I
I
I
I
I
T
I
I
I
I
I
xto|lc^lr TEofolJlclcAtulIvEnsITY
Researdr- SunaryExpcrscby CFDA$
Fru 07l0ll% to 05/30/96
t0ll1t96
FTIIOUSA
FundUl
Index Fund
0rgn
Proposal# Contract #
U S Deptof Energy:
8r.092
U S Deptof Energy:
07/Ul/92 #01 DOE.
IN.SITUTREAIIIEMT/CONTAI{IMTED
E21555R5065L22555 920135A LErTER
Financiall{anager:
J S Gierke
ToTAIFoRCFDA#
81.092
t
EE 11
NationalArchives& RecordsMm'in:
89.003
E24905R5071527005 930810 94.097
Financialllanager:
l{ational Archives& RecordsAdmin:
MTIO ARCH-Quincy
Hining Company
Re
T S Spence
69.654.54
69.554.54
TOTALFORCFDA#
89.003
59.654.54
NationalInstitute of Health:
93.845
E22418 R5061922605 900620A lR15AR399t0-01A2 NlH-Hyperthermiaof Cel1 Tunors of
D A Nelson
F'inancial}lanager:
t{at'ional tnstitute of Health:
113.59
TOTAL
FORCFDI#93.846
@At{DT0TALFORCFDA's
I
I
I
I
55.13
55.13
t
t
t
Amunt
Fund Title
The accompanyingnotes are an integral part of these financial
statements.
-36 -
8,617.829.28
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
T
t0lL1l96
FIIXpUlSs
FundUl
CFT}A#
UIII/ERSITY
IIICHIGAI{
TEOilOI.(EICAL
PassThroughGrants and Coftrasts
ExpenseSumarY
Fron 07/01/95to 06/30/96
Index Fund
0rgn
Proposal# Contract #
FundTitle
Percent
Oeptof DefenseFedPassThru:
N/A
J81259
E2526L R4062028605 950927
Financialllanager:
Dept of DefenseFedPassThru:
EoeingCo.Prisnl{odeling
K R Johnson
100.0
r{/A
E25262 R40627
0ept of DefenseFed PassThru:
950927A J81285
Financial l{anager:
TasksPrlsn llodel
BOEING-Addjtional
K R Johnson
100.0
N/A
827742 R40625
Oeotof DefenseFedPassThru:
18018
95L024
Financiall{anager:
K R Johnson
r{/A
E28775R4055328505 930618A P0 43353
Financiall{anager:
oept of oefenseFedPassThru:
Hulti SpectralCoatingPat
OPTIH-E0
100.0
35,379.00
16
65.181.
6,516.58
t{agner Casting-Cadi Track Shoe Anal
G R Sirula
100.0
t'lJSCH.Hultifram
Blind Deconvo'l
utio
N/A
828807 R40643 22505 951134 SC-92C-04-29
T J Schulz
100.0
FinancialHanager:
Oeptof DefenseFedPassThru:
16.005.53
t2.762.90
135.845.17
Deptof Interior FedPassThru:
HICHI-Historical.Era llining Sites
T S Reynlds
100-0
fi/A
E270L6 R4061124805 931135 S95-337
FinancialHanager:
Dept of Interior Fed PassThru:
19, 778.10
i0
19.778.
oept of Transportation Fed Pass:
[/A
E28534R40631
oept of TransportationFedPass:
950515 H85771
Financ'ialHanager:
UNIVE.llodelingSnorplowTruck Frame
l{ l{ 0lson
100.0
20.185.99
N/A
E28535R40632
oept of Transportation FedPass:
950515 H85771
Financ'iall{anager:
inE SmtrplowTruck Frane
UtlItJE.llodei
H 0 osborne
100.0
22,635.13
42.821.12
I{ASAFed PassThru:
il/A
I{ASAFed PassThru:
AFFILIATIoN
GTITEC
EATIELIE-MSA
E25224 R4051828705 9?0907A 37287(2760-2176-l{07
100.0
E JtJhite
Financial l{anager:
2.55
N/A
iIASAFed PassThru:
AFFILIATION
EATIELLE-ilNA
GLITEC
E25226 R4055928705 920907A 37287(2166)-2176-H07
7 1 .0
E Jtlhite
Financiall{anager:
3,454.92
The accornpanying
notes are an integral part of these financial statements.
-37 -
I
I
I
t
t
I
I
I
I
I
I
I
I
t
t
t0n1t96
FIII@1188
IXIVENSITY
}IIOIIGAIITECIIIOI(EICAL
PassThtltrdr Grants rnd Cortncts
ExpenseSmary
tp 06130196
Frtn 07101195
Fund lJ
CFDA#
Index
Fund
0rgn
Proposal# Contrast #
I
Percent
N/A
IIASAFcd PassThru:
AccessProd. Ircv.
E25229R4058928705 94050I
P.0.# 81034-1
BATTE-Technology
100.0
Financ'ialilanager:
E J llhite
il/A
i{ASAFcd PassThru:
083495TB
E26451 R4053724605 %0336
Flnanc'iall{anager:
t{/A
NASA
Fed PassThru:
E26546 R4058322205 930232
N/A
MSA FedPasslhru:
loN-AnalyticalSpaceStation
E26547R4058222405 940431 t{ls8-38250-27-l{00#04
D t{ Hand
Financiall{anager:
Amunt
39.613. 67
]f,EHE-Hnbble
Tele GuidanceSensor
Ftaclas
100.0
26,016.20
flater oxidatlon Reactor
tlASS-38250-18.t{00#05
IoI{EL-SSF
H E llullins
100.0
272.86.
C
Financial Hanager:
100.0
I.764.28
IIASAFedPassThru:
Station Hult'ifilt PHII
l0NEL.Space
E26557 R40636 22405 940431P4MS8-40369-3460
100.0
D l{ Hand
Financiall{anager:
5L.332.70
l{/A
I{ASAFed PassThru:
Hodl I0l{EL-Space
Station t{ater Processor
826560 R4053822405 960237 MS8-40369-3523
100.0
0 l{ Hand
FinancialHanager:
7, 581.34
t{/A
NASA
FedPassThru:
E25320 R4059024605 940303 #000950081
Financialllanager:
JETPR.Surf.
ConductivityDischarge
100.0
J F Cordaro
2 .6 1 3. 8 1
N/A
IIASAFcd PassThru:
l{od 5
E28635 R4061022555 920406A CH-1107
FinancialHanager:
HAZARO
& INPttT
ljl{tv l{At{AIl-V0LCAt{lC
ll I Rose
100.0
49.648.82
t{/A
MSAFcd PassThru:
Hod5
E28637 R40579 2255s 920406A CH-1107
Financia'll{anager:
HAZARD
& iHPUT
UI{M{AI{AII.V0LCANIC
l{ I Rose
100.0
1.483.86.
lt/A
l{AS,{Fed PassThru:
E28569 R40617U555
Uofl{I.Se€dGrant Hich SpaceConsort
100.0
A l{ Pilant
5.064.13
r{/A
950701 G79827
Financial!{anager:
185,335.70
NOMFed PassThru:
il/A
NOMFedPassThru:
E24111R4059922555 941049
Volcanic Cloud l{vnrt
I,CAR
595.54355/l{0195UCIR/NoAA-C0HET
100.0
t{ I Rose
Flnancial J{anager:
5.549.71
5. 549.71
U S Air ForceFedPassThru:
Algorithns
Reconstruction
il/A
E25817 R4059522505 941037 346450SC/34&f50 ERIH-Adv
100.0
T J Schulz
Financia'lHanager:
U S A'lr Force FedPassThru:
I
t
t
FundTitle
The acconrpanyingnotes are an integral
part of these financial
statemerts.
-38-
18.158.59
I
I
I
I
I
t
t
I
t
l
t
I
t
I
I
I
I
t
I
L0lt1l96
FrQoPU88
FundLl}
CFDA#
nlo{tcAil EofloLoGIcAt utlr/ERstTy
PassThrcugilrGrarts and Contracts
Eeense Sumary
Fros 07101195
to 06/30/95
Index
Fund
Orgn Proposal# Contrast #
N/A
E28328 R40586 22405 940522 940522
U S Atr ForceFedPassThru:
Financiall{anager:
FundTitle
Percent
SUPER-Electrocatalytic
Destructlon
N J Hutzler
100.0
Amunt
t.72s.3216.433.27
U S Arry Fed PassThru:
il/A
E28803 R4058028605 92tt248
U948143353
U S Arny Fed PassThru:
FinancialHanager:
t{AGl{ER-lron
Protot}peTrackShoePh
100.0
G R Simrla
7, 2 8 7 . 1 9
7.287.L9
U S CRREL
Fed PassThru:
il/A
82816s R4062628605 951029 95-048
U S CRREL
Fed PassThru:
Financial ilanager:
SEMTEL-Graphic
Editor ilodify lherma
K R Johnson
100.0
23.752.74
23.752.74
U S Oeptof EnergyFe<lPassThru:
N/A
E25233 R40607 22605 %0212
307458-AJB
U S Dept of EnergyFedPassThnr:
Finarcial llanager:
Battel 1e - Phytonechanics Transducers
J I Ligon
100.0
N/A
u5234 R4060824105 9502L2 307458-AJB
U S t}cpt of EnergyFedPassThru:
Financial ilanager:
Eattel I e-Phytomechanics
Transducers
J HAdler
1 0 00.
1 0 .7 1 9 . 0 1
3.250.00
t{/A
U5494 R40532 22555 920L04 P.0.#317350-Allffi1 Colunbial Univ RecoveryTechnologie
U S 0ept of EnergyFedPassThru:
Finarrcial l{anager:
J Rl{ood
100.0
89.034.45
r{/A
E25522 R4060529t05
U S Oeptof EnergyFed PassThru:
60,275.24
950214
N{001 Custom
tSA 94002.035
Coals.Analyzing
Coal Sanples
J
tlwang
100.0
Financial Hanager:
fl/A
CustonCoals-Analysis
of lron 0xide
EZ55Z4R4052128305 950904 r'SA94002-079
U S [)egt of EnergyFed PassThru:
Finarcial Hanager:
J HGil'lis
100.0
9.500. 00
r{/A
Developnent
Proj.
E25855 R4058723805 940706 C86-101111/BWT-64-94
E@GIDAfiO/Co-0p
U S Dept of EnergyFedPassThru:
Finarcial l{anager:
G 0 l{cGlnnis
100.0
2.044.50
|lod 1
Lockheed.TenptC02
Interactions Tree
E26825 R4061923005 950419
UIX-5V082V
KS Pregitzer
U S Dept of EnergyFedPassThru:
Financ'ial l{anager:
100.0
L3.729.74
HoD3
Hartin Harietta-Univ/IndErokering
il/A
826874 R40526 28705 50000005319X-SF535V
U S Oeptof EnergyFedPassThru:
Financ'ial Hanager:
E J t{hite
100.0
The acconrpanying
notes are an integnal part of these financ'ial statements.
2.49-
I
t
t
I
I
I
t
I
t
t
I
I
I
I
I
I
t
t
t
t0n1t%
FIIIoPLTSs
FundUl
CFDA#
II|II'ERSITY
IIICIIIG|fi TEOIFLOGICAL
Passthrqgh Grafts lnd Contrrcts
ExpeaseStoary
Fmo 07101195
to 06/30/95
Index
Fund
Orgn Proposal# Contract #
FundTitle
Percent
Anount
N/A
E26881 R40527 28705 921114A 19X-SH272V
t{artin l{arietta-St outreachInitiat
U S Oept of EnergyFedPassThru:
Financialllanager:
E J llhite
100.0
4,474.98
t{/A
E28160 R40571 24605 940201 A,-0473-At{0.#02 SA}lDIA.lhfect
LeadZirconiumTitana
U S 0ept of EnergyFed PassThru:
FinancialHanager:
D J Keeble
100.0
1.076.81
N/A
E28166 R40642 22555 950342 A5-8956
U S thpt of EnergyFedPassThru:
Financiall{anager:
tlellbore HechaicsACTI
SAt{0lA.Near
l{ D Penningrton
100.0
726.96
il/A
U8533 R40629 22605 9405044 953132401
U S Dept of EnergyFedPassThru:
Financiall{anager:
UNIVCHIC/Piston
HeatTnsfr Engine
C L Anderson
100.0
24.180.16
il/A
E28640 R4058822605 940504 942082403
1,|0001
UNIVCHIC/Piston
HeatTnsfr Eng'ine
U S Oept of EnergyFedPassThru:
Financiall{anager:
C L Anderson
100.0
10,211.37
2?9,320.73
U S Envirooental Prot Agiy Fed Pass
N/A
828556 R40612 22405 950425 ADVNCE
ACCoUT{T UPSTA-Cannonsvi
l le Reservoir t{ater
U S ErwironentalProt AgcyFedPass
FinancialHanager:
l{ T Auer
100.0
N/A
E28557 R40613 24105 950441
U S Environental Prot Agcy Fed Pass
Agreeoent06109196 UPSlA-Carmonsville
Reservoirtfater
S TBagley
100.0
Financ'ialilanager:
80.239.68
9.844.91
90.084.59
U 5 l{avy Fed PassThru:
N/A
P0 349906 El!{-HeterodyneArray Inaging
E25818 R40616 22505 940930 349906SC/
U S llavy Fed PassThru:
Financiall{anager:
T J Schulz
100.0
9.555.00
NtA
€26538 R40553 23005
U 5 llavy Fed PassThru:
lOD6 IIIRI-Ecological ltonitoring Plant C
870141C 006205-93-C-001
G 0 l{roz
Financial llanager:
100.0
0.00
l{/A
E25617 R40508 24105
U 5 NavyFed PassThru:
Univ il8R-IIASTER
l{arine 0iatom & Sub
920828A |.JlF-62-278-05602
H R Gretz
Financial l{anager:
100.0
238.33
9.793.33
U S TankAutonotlve CornandFedPas
N/A
E26264 R4063428605 951123 11PG013469
U S TankAutomt'iveComandFedPas
Financiall{anager:
The acconpanying notes are an
Dart of these financ'ial statefients.
Testins
GEI{ER-CAV
G R Simla
100.0
45.784.00
I
I
I
I
t
I
t
l0n1t%
FIIXIPUSB
FundUl
CFDA#
IIIOIIGIII IEOiFI,IIGICAIUIIYERSITY
Prss TlnonghGrarts and Contracts
ExpenseStnarY
Fror 07/01/95to 06/30/96
Index
Fund
0rgr
Proposal# Contract #
I
T
t
I
I
I
I
I
t
t
Percent
Amurlt
N/A
826445 R4062428605 951025 S9-343321-SRR
Hughes-61
HtlCTrackShoeProgran
U 5 TankAutorrct'iveComandFedPas
G R Siurla
Financiall{anager:
100.0
50.109.06
N/A
828530 R40623
U S TankAutonotiveComnand
FedPas
23.053.50
951007 50900315
FinancialHanager:
UnitedDef-Thermal
llod/Sirul LOLP
K R Johnson
100.0
il/A
E28725R4056728605 931219 050114
U S TankAutomotiveComandFedPas
Financiall{anager:
VSEC0RP-T1571
CADIFailure tuialysi
G R Sirula
100.0
23.45
129.980.11
VariousFederalOeptsFedPassThru
GLFC-Tropic
N/A
Eco/Sea
E26274 R40541 28505 930231 AGRt{r09/07/94
LanpreyArmocet
VariousFederalOeptsFedPassThru
S H Boren
Financialf{anager:
88.0
51.000.29
51.000.29
I
t
Fund Title
TOTALFORR4 RJNDS
945.98?.05
oept of Interior FedPassThru:
HI ONRCensusingHethodHoose(ALCES
tl/A
E26940R8050124305 920806A Asrnt 1992-19
T 0 Orunner
100.0
Deptof Interior FedPassThru:
Financ'iall{anager:
6.533.43
6,533.43
Deptof TransportationFedPass:
HICHI- 0ynanicHodeling.Smw
Plows
N/A
U8642 R8054622505 930802 P.0.# V/14184-Al{001
ll
l{
100.0
0'lson
l{anager:
Fed
Pass:
Financ'ial
Transportation
Deptof
19.052.00
19.052.00
AdminFedPassThru
FederalHigrhway
H85787
il/A
E28574R80583?2405 ,50629
Financiall{anager:
FederalHigtrwayAdnin Fed PassThru
U of f{-ConcreteProoerties Pavenent
100.0
G R Derey
12.957.19
12.957.19
The accornpanying
notes are an integral part of these financial statements.
I
t
I
I
t
I
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t
I
t
T
I
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m
iltq|tc^fl TEONtotGIClt UtIt ERS
Passllrough Grarts and Contracts
ExpenseSuuary
Froo 07101/95to 06/30/96
l0/14/96
FTQOPLTSE
Fund|jl
CFDA#
tndex
Futtd
0rgn
Proposal# Contract #
FundTitle
Percent
Anount
U S Agercy for lntemational Oevel
NRC-0eformation
Behavior Nanophase
ll/A
Gutktn Cast Grant
8275U RS057422605 951010
Financ'ial Hanager:
E CA'lfantis
100.0
U S Agencyfor International oevel
6.371.16
5.371.16
U S Alr ForceFedPassThru:
TASC.DM
Scale-UpTechSupport'95
I€TIER7/06/95
lr/A
E28363R8055128305 92t2L9
100.0
l{ G Hc(irpson
Financial llanager:
U S Air ForceFedPassThru:
1 7 . 9 0.53 7
TASC.ORA
Product'ion
Scale-UP11/95
lr/A
E28364R8058028305 921219P18Letter 11/28/95
H G llc(inpson
100.0
Financial l{anager:
U S Air Force Fed PassThru:
06
11.366.
29,27L.43
U S Oeptof Agricu'ltureFedPass:
N/A
E27L33R80ss2 23005 940720 61-4829A
Financial l{anager:
U 5 Deptof Agriculture FedPass:
l{SU-ilorthernl{hite Cedar Stand 0ist
K S Preg'itzer
100.0
LL.723.28
11.723.28
U S thpt of EnergyFedPassThru:
N/A
E25512R80543
U S thpt of EnergyFed PassThru:
GREAT
UrcS @V.-lJoodAsh Test/Anal
930704 CGLG-93-025
100.0
G D llcGinnis
Financial llanager:
2.4{Il.13-
il/A
828645 R80550
U S 0ept of EnergyFed PassThru:
940234
SubgrantICCI94.05 ICCI'lnorganicPellet Bndrs/FlyAsh
r00.0
S KKat{atra
17.390.37
Financ'ial llanager:
14,907.24
TOTAL
FORR8 FUNOS
. 73
100.815
U S NavyFedPassThru:
Fellowships
N/A
E33980 510064 24105 920828A tt{F-62.278.05602 UtIIVENBR'Trainins
100.0
1{R Gretz
Financial l{anager:
U S llavy Fed PassThru:
2,6L3.322.613.32-
TOTAL
FOR51 FIJNDS
GMNDTOTAL
The accompanyingnotes are an
part of these financial statefients.
2.613.321.045.184.45
I
I
I
I
I
t
t
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I
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I
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I
t
Lol14l95
FTQOPLISCz
TTICHIGAII
TECHIIOLOGICAL
I'OIIVERSITY
Stud€ntFlnancial Aid - Srmary Expense
by Agency
Frtn 07/01/95to 05/$/96
a
CFOA#
GrantorI&# Index Fund
0rgn
proposal# Contractt
FundTitle
Anount
Cll300U.S. Dept. of Education:
s79167C1006532503
Financiall'lanager:
RobertC. Byrd Honors
T T llalette
TOTALFORC1I3OO
8l . 000.00
81.000,00
5 1 0 0 0F1e l l o w s h i p s
t33249 S1000122693
Fel 1oriships
Financial l{anager:
E33250510001 22649
22.807
.88
Fellowships
Financial |.lanager:
1.701.00
TOTALFORS1OOO1
24.508. 88
(Proj-Date):
510300
U.S. Oeptof Educarion
832986S100552240t
Financial tilanager:
Indian Feilowshio Awd-Cjvil -l.tcnal1y
J R t,lihelcic
TOTAL
FORS1O3OO
TOTAL
CNANO
Theacconpanying
notes are an i n t e g r a l p a r t o f these financial sratements
I .5 9 9 . 3 2
I . 599.32
107.
108.20
I
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t
I
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I
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t
t
I
10/ll/96
FTOPUSCl
I'IIIVERSITY
ITIOIIGA{TEO{I{OLGICAI
Other Federal Flndlng - Smnary Epense by Ag€ncy
Frm 07l0I/95 to 06/30/96
Grantor ID# Index Fund
Orgn Proposal#Contract#
FundTltle
Anount
t190100
U.S. Arny TankAutqnotlveCmnand
090014M0081 28701
Financial Manager:
TAR0EC
EducationalPrograms
E J lJhite
270.85
TOTALFORII9O1OO
270.85
ProtectionAgency-EPA
N90200
Environmental
093492 i14005526250
Financial llanager:
ZeroToxic 0ischargeSyp-Forestry
800rr
TOTALFORNgOzOO
4.009.
824.009. 82-
N91i00t{atl AeronauticsSp Agen-Pass
Thru
09?450 N5t410 36002
Financialitanager:
U of il NASA
SpaceConsortiun
C S Anderson
7
',!?q
a4
TOTALFORNgIIOO
R40111
l{NA FedPassThru:
!t/A
uNM0156 828529R4064536001 950713
A01811
FinancialManager:
UofH/l,lASA-Soace
GrantAdnrnistrati v
C S Anderson
zoz. Jt
TOTALFORR4OI11
zoz. Jt
R80fmIiASAFedPassThru:
N/A
N/A
uNrvE0236
E28567R8056336001 94L147 G5530s
UNM0235 828558R8056436001 941146
Financial t{anager:
Univ of Mich-NASA
Quality l'lath &Sci
C S An<lerson
G56304
Financiall{anager:
Univ l{ich-lllSAQuality FunctionDep
C S Anderson
5.954.57
T0TALFoRR80103
5.954.67
TOTAL
GRANO
The accmpanyingnotes are an integral part of these financial statefients.
-45-
0 .0 0
9.6L3.72
I ly#{i:^,
I
t
CruA#
IIIC}IIGATTEOTMLOGICAL
I'TIIVERSITY
Stud€flt Flnanclal Ald - Sunary Erpenseby CFtlAt
Frsn 0710L195
to 05/30/96
GrantorID# Index Fund
0rgn
proposal# Contract#
512300U.S. Deptof Educat,ion-yr
to date:
84.033
E32722 590040 34002
F i n a n c i a lH a n a g e r :
I
I
84.063
I
s4.o6.
E30715S9002534002
Fi nancial l.lanager:
E32720590030 34002
F i n a n c i aM
l anager:
DOE.SEOG
T T ilaleEte
TOTAL
FORCFOA#
84.065
E307I6 S9002634002
Financial llanager:
I
I
I
I
I
I
I
I
_43_
269. 533.44
1. 5 9 1. 2 7 50. 0
I . 591. 275.00
355.350. 00
355.350
. 00
8 .5 6 80. 0
IOTALFORCFOA#
84.242
8. 558. 00
TOTAL
FORCFOA's
GRAN0
I
269,533. 44
IEE-NatlScienceScholarsProg
T T Halette
TOTAL
FORS123OO
Theaccomoanying
noEesare an jntegral part of these financ:al statemenrs.
t
I GrantScholarships
00E-Pel
T T l.laiette
IOTALFORCFOA#
84.063
w242
I
I'lorkStudy
00E-Campus
T T Malette
TOTAL
FORCFDA#
84.033
I
t
F u n dT i t l e
2.234.826.4a
2.234.826.44
I
I
t
I
I
I
I
I
I
CFOA#
t
I
I
Index
0rgn
Fund Proposal# Contract#
FundTitle
Page
Amunt
FederalHlghlrayAdninistration:
FHI{A.Tech
Trsf ArnerIndian Tribal G
N/A
E24804 R1055322405 920913C DTFH51-93-X00001.1#4
B 0 Alkire
FinancialHanager:
FederalHighway
Aftrinistration:
N/A
E24806 R10588
Administration:
FederalHighway
F}IWA.TECH
TRSFN{ERINDIN IRIBAL G
920913C 0TFlr61-93-X00001.1#4
B 0 Alkire
Financial|lanager:
N/A
E24807 R10662
FederalHigtuayAdministrat'ion:
FIIUA-Tech
Trsf Aner IndianTribal G
920913C 0TFH61-93-X00001.1#4
Financ'ialHanager:
I D Alkire
FHI{A.TECH
TRSFAfiERINDIN IRIBAL
N/A
824808R1059422405 920913C DTFH61-93-X00001.1#4
I D Alkire
Financiall{anager:
FederalH'lghwayMnini stration:
Total for
lt/A
MSA
t{/A
t
t
I
I
I
I
I
I{IO{IGA}IIEONOTGICILUIIIJERSITY
Sunary Expenseby Agency
Fron 0ll0ll95 to 06/30/96
t0ll4t96
F[Q(PU8C
fund Ul
5,046.89
161.217.35
tt7,674.66
300.416.65
tIASA-Renote
3
Sensingof Snor/GcrFel
E24765R10541?2555 920140A I\IGT-30128-Suppl
l{ I Rose
Financiaillanager:
2.820StPPL02
E24767R10543 22405 920506A N,AG
Financiall{anager:
t6.477.75
2,392.48
IIASA-l{ultiFi ltration Unit oesign
D t{ Hand
72.809.37
lt/A
E24769 R1054622705 911110
MG 3.1462YRI
Financialllanager:
NASA.C0NVEC/Part'ic
TransAlloy Soli
A Hellawell
L0,253.67
t{/A
E2477L Rs0649 22555 92L218
MG5-2324-SIJP
#2
Financialllanager:
ilNA-AVHRR
& TornsImageryof Volcan
l{ I Rose
29.473.11
t{/A
r{/A
E24172R506s8 28505 930201
E24773 R50665 22555 930331
SUPL#0z ilASA-Rearote
SensingZebraHusse'lGr
il6r.510241{C Kerfoot
Financiall{anager:
2t.969.82
-Yr3 [ASA-Fateof Silicate Particles/At$
IGI-30174/Supl#3
l{ I Rose
Financiall{anager:
23.403. 63
I{ASA.
II{AGERY
SPECTROHFTRY/SATEUITE
l{ I Rose
7.740-75
Supp.2
tlAGil-3390
Financia'll{anager:
l|ASA-lbdelCIA C02Pairs/VenusAtmo
A Boryso{
3. 108.,14'
ilAG1{.4088
Financiall{anager:
USIIAS-Vol
canic Astivity-Sulfur oiox
G J B'luth
12.950.36'
t{AG3'1659 Suppfft
Financlall{anager:
IIASA-Convec/Part'ic
Al loy Solidiftn
A Hellawell
4L.567.2t
NCC3-405
Financiall'lanager:
MSA-Low
EmissionsCombustors
S Yang
13.647.40
E24775R50697 22555 910632A t{AG5-1838SlrPP.3
Financiall{anager:
E24776 Rt06L9 24605 930316
E24777 R50746US55
E24778R50777 u705
940418
911110
IIASA
E24779 R507992260s 940933
I
I
r0/14/96
FIIIOPLISC
fund u
cruA#
t
I
I
I
I
t
I
I
I
I
I
I
t
I
I
I
I
t{/A
N/A
N/A
IIIIT'ERSITY
IIIOIIGAfiTEOIIOLIIIICAT
Srnary Expenseby Agercy
Fron 07/0U95 to 06/30/96
Index 0rgn
Fund Pruoosal# Contract #
E24780R5080324605 920523
E2478LR50853U555
940418
824782 R5087824605 9504{11
FundTitle
Page
Arcunt
r|A6{.4555
Financiall{anager:
MSA-CIAC02Pairs/VenusAtrcsphere
A Eorysol
37.776.7t
r{A6{-4807
Financialllanager:
-Volcanic Acti vity-Sulfur Dlox
USIIAS
G J Bluth
68.661.92
r{AG1r-4989
Financial llanager:
NASA.L
Superior lce Field Heasumnt
A N Pilant
1.066.71
Total for
294,196.64
Nationa'l Park Service:
t{PS-Lake
Sup. Foodi{eb.ApostleIsl.
R1065028505 93U13-A P0: 1443PX614094189p
l{ C Kerfoot
Financial l{anaEer:
ll/A
l{ational Park Service:
u27U
l{/A
Nationa'l Park Service:
E227L3R1055224105 910820
8033.0479.94-01
Financial llanager:
N/A
E227t5 R1068824105 910820C 0479-95-01
Financiall,lanager:
National Park Service:
HPS-8oreaI l{atershed/Lake Ecosystet"d
J H Adler
NPS-FringeBoreal lJatershedEcosyst
J H Adler
l{onitoring Protocol
1443PX614094151 USPAR-t{aters
N/A
E22717R1070824L07 960540
'd C Kerfoot
FinancialHanager:
National Park Serv'ice:
2.973.46-
7,507
.07
53.545. 00
705.89
58.884.50
Total for
U S Air Force
uS AlR-0xidationStudyP00005
F08635.90.C-0063/H08
J C Crittenden
Financial l{anager:
t{/A
U S Alr Force
EztLt2 R10506 22405 890407
lt/A
U S Air Force
-K-00201P04
Phi'llips Lab-Sinrlatingthe IR Scen
E21118R10558 25605 930110A F19628-93
K R Johnson
Financial l{anager:
96.698.76
N/A
U S Alr Force
€21135R10570u405
Oxid Trich/Anbercat
USAIR-Catalytic
D l{ Hand
7.560.40
il/A
U S Air Force
E21144R1059628605 951109
930912
F08637951r5005
Financlal llanager:
ity ACT/EOS
Bld Capabil
USAIR-Target
F19528-96-K-0001.P01
K R Johnson
Financial Hanager:
Tota'l for
0 .0 0
s9.875.85
164.Uts.01
U S Aruy
820486 R1065528605 940704
U S Aroy
TAC0|{-Track/S6pension
SurgeContr.
0ME07-94-C-RL23|P07
H 0 0sborne
Financial llanager:
99,671.62
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
t0n1l1,/o'
FIQ@U8C
fwd Ul
CFUA#
N/A
lllo{lcA}t TEoflottrIclt ulllrERsITV
Srnrry BCenseby Agarcy
Fro 07/01/95to 06/30/96
Index
Orgm
Fund Proposal# Contract #
E20487 R1065628605 940719
USAmy
820488 R1056328605 94tt02
USArry
820489 R1059928605 940704
U S Arry
N/A
E20490 R10700 28605 940704
U S Aray
N/A
820491 R1070128505 940704
U S Arny
fl/A
E20492 Rr0705 28605 940704
U S Aroy
EZ'OSAg
R10656 22705 940811
USAny
E2059L R1068322605 95091s
U S Arry
N/A
820596 R1070622605 951034
U S Aroy
E2tI27 R1065828605 941035
USAmy
u1138 R1067428605 950640
U S Arny
Page
Fund Title
Anpunt
oME07.93.G.R001/005
TACOH-Acoustic
NoiseCancel
lation
Financiall{anager:
J C Rogers
204.93r.48
0ME07.93.G.R00Lt602
t SARI{-l{obiI
ity lnprovenentDevice
Financiall{anager:
H D 0sborne
43.746.67
0ME07.94.C-Rt23tP07
TAC0H-Track/Suspension
SurgeContr.
Financiall{anager:
l{ D 0sbonre
59,275.U
DAAEo7.94.C.Rt23tP07
TAC0H-Track/Suspension
SurgeContr.
Financial|lanager:
l{ 0 0sborne
10.818.
52
DAAEo7.94-C.RI23|P07
TAC0H-Track/Suspension
SurgeContr.
Financ'ialHanager:
l{ D 0sborne
DME07.94.C.Rt23tP07
TAC0ll-Track/Suspension
SurgeContr.
Financiall{anager:
ll D 0sborne
5.225.37
''.JJ
0A 101.95.r{.S184/P01
tlSARll-Develop
l{-Hf-Ti Composites
FinancialHanager:
8 J Pletka
L2,777
.09
DACA4s.95-P.1253 USARH-Analys'is
Jet Fuel Piping Syst
Financiall{anager:
J t{ Sutherland
4. 5,14.
00
0AA101.96.P.0690 USARH-Oevelopment
of l{-Hf-Ti Alloys
FinancialSlanager:
G Subhash
215.55
0Mc79.94.P.4313/P01
tSARI{/T-130
EushlngEndurance
Test
Financiall{anager:
G R Strula
-2012.P01USARH-fl3(l
Dldig7g.95-P
Tests
EushingEndurance
Financiall{anager:
G R Sirula
Total for
11.693. s0
8,699.22
461.654.1!)
U S Eureauof Hines:
l{/A
U 5 Bureauof l{ines:
E20381 R1065522805 950243
-l{0001 USBH-Upgrade
P.0.#P0255051
IIFIRE Progran
FinancialHanager:
R Greuer
Total for
.00
8.593
8.593. 00
U S Cold RegionsResearchEngLab:
-SnowSinkageTest
il/A
E20590R1065828605 950323 0AcA89-95-il-0525 USARI{(CRREL)
Financ'iall{anager:
R G Alger
U S Cold RegionsResearchEngLab:
t{/A
820592 R10687 28605 951027
U S Cold Regions ResearchEng Lab:
-A.rtarct'ic TraverseRte
DACA89-96-K-0001.P01
USARII(CRREL)
Financialllanager:
R G Alger
t.971.67
69.2L1.26
t
I
I
I
I
I
I
I
I
t
I
I
I
I
I
I
I
I
I
t0nll96
FIQOulSc
fund |J
CFDA#
IIIGIIGAilIEqfiT.GICAL TTIII'€RSITT
Sumary Expcnseby Agency
Frca 07101195
to 05/30/96
Irdex
OrEn
Fund Proposal# Contract #
Fund Title
il/A
820594 R1070328605 960335
DACA.89.96.H-0276USARH. CRR€LDem
H 0 Osborne
U S Cold RegionsResearch
EngLab:
Financial ilanager:
-Eval Anti - Icing Fl u'ids
fl/A
USART{(CRREL)
E2tt42 R1068628605 951023 MCr89.96-K0002tP00r
R G Alger
U S Cold RegionsResearch
Financial Hanager:
EngLab:
Total for
Page
Amunt
6.661.87
70.585.31
148.430.11
U S Dept of Coanerce:
015HCA90055
t{/A
E24831R1067324L07 950414
FinancialHanager:
U S Dept of Comerce :
it/A
E24930R106912205
U S Dept of Cormerce:
951118
IP6003
Financ'iall{anager:
il/A
824931 R107Ut 22605 960625 IP5014
Financial l{anager:
U S D€pt of Comerce :
USC0I{-Oevelpmnt/Hining
L. Superior
ll C Kerfoot
17.948.
l8
NIST- FacultyResearch
Prognam
l{ E l{ullins
35,560.87
illST-Software
& SIHAProjects
CAXE
Z Ling
3.430.59
56.939.64
Total for
U S lhgt of Energy:
920821
00E-llasterReservoirParameters
EOR
08AC22.938C1,1892'l{03
J R l{ood
Financial l{anager:
144.061.50
ReservoirParameters
DOE-Haster
EOR
DEACzz-938C14892-H03
J lt*ang
Financial l{anager:
49.392.09
N/A
U 5 Dept of Energy:
E21601R10580U555
il/A
U S Dept of Energy:
821602 R1058128305 92082L
t{/A
U S OePtof Energy:
tX)E-Alternative
Granularl{oldingHe
E2r603 R1058328305 9310254 DEFCo7-93ID13231-A02
J llwang
Financial Hanager:
il/A
U S O€gt of Energy:
821574 R5084223005 950413
tfSEl{E-Forest
AtoosohereCarbonTrsf
tE-FG02-95ER62r25-Al
D F Kanlosky
Financial l{anager:
7.440.L5
L07.798.65
308.692.49
Total for
U S Forest Service:
l{/A
U S Forest Service:
tEOA-Soilllonitoring & Oata ilgst FF
E20237R1055523005 930505A Il{T-93791-RJVA.AJ{ool
t{ F Jurgensen
Financial l{anager:
8.516.54
lt/A
U S Forest Service:
E20240R105642300s 930631
R910-CS-93-022
Financial llanager:
USDA-0ld
Growthl{ }ldwdOukesRM HI
ll F Jurgensen
1.880.45
N/A
U S Forest Service:
u0243 R1057823805 921227
FP-93-20?2
Financial Hanager:
t60A.EvalTinber Bridge Preservativ
P E Laks
11.651.60
I
I
I
I
I
t
I
I
I
I
I
t
I
I
I
I
I
I
I
t0^1t96
ltlo{IcAl{IEOilOt(EtCttUrvERsITy
$nary E4enseby Agcncy
Frrn 07101/95
to 05/30/96
Fra0usc
fund 13
CFDA#
Index
Orgn
Fund Proposal# Contract#
N/A
U S Forest Service:
820248 R10597 24805 910226
N/A
U 5 Forest Service:
E20250 R1062523805 931026
il/A
U S Forest Service:
E20251 R1062423805 93t027
N/A
U S Forest Service:
E20252 RL062623005 900519A R910-CS.93.016
I
FinancialHanager:
N/A
U 5 Forest Service:
E20255 R1063324805 %0618
N/A
U S Forest Service:
E20260 R1055123005 910824
il/A
U S For€st Service:
eiozal Rto664 24g05 g4tzoz
N/A
U S Forest Service:
E20265 R1057123005 950225
N/A
U S Forest Service:
E20266 R1067223005 950503
il/A
U S Forest Service:
E20267 R1067624805 941210
t{/A
U S Forest Service:
820270 R1067923005 950801
N/A
U S Forcst Service:
E20276 R5084023005 950719
t{/A
U S Forest Service:
E20277 Rr0684 23805 950604
il/A
U S Forest Service:
E20278 R1069224805 951105
N/A
U S Forest Service:
R1069324105 940934
il/A
U 5 Forest Service:
E20284 R5087923805 960U6
N/A
U 5 Forest Service:
E20287 Rr070!' 23005 960501
FundTltle
R907.CC.S0.94002 USM-llolich lline Hlstorlc Slte
FinancialHanager:
0 I Landon
Page
Aripunt
0 .0 0
FP-94.2271-All0
ilo.2 llS0A-Treatabi
I ity/OurabiI ity llood
Financiall{anager:
Z tlang
16.318.
13
FP-94.2288
Alr001
Financialllanager:
24.8t2.07
USDA-Econonics
of Tinber Bridges
Z tfang
USDA.HflLqNDS
ECOCI.ASSIFICATIOII
SY
l{ R Gale
585.91
-4.0128/Sub02
43.5480
tISFS-Archeol.
Coll..Hiawatha
ilat'1.
FinancialHanager:
S R Hartin
L,376.76
53-432P-r.84.H0D01
USM-Advanced
StudiesSilviculture
Financialllanager:
G 0 l{roz
7.328.30
-001
R907.Hor'.S0.95
FinancialHanager:
USAGR-Curation
Archeologlcalltens
S R tlartin
R910.CS.95.033
Financiall{anager:
tSAGR.LTA
AnalysisEasternU.P.
J Chen
-CS.95.031
R910
FinancialHanager:
USDA-Hiawatha
Nat'l Ecosystem
Class
H R Gale
R907.CC.S0.95.ArO#1
tlSlGR-Archaeology
Rschtlorrich l{ine
Financiall{anager:
0 I Landon
R910-CS-9.034
Financiall{anager:
USM/FS-ForestFloor Condition Rt{A
G 0 l{roz
Il{r. 951U.RJVA.A}r0#1
IJSAGR-Long-Tern
ReslI iency of SoiI s
Financialllanager:
ll F Jurgensen
714.96
L.453.72
111.011.15
21.490.00
3,994.75
1.190.81
l{aphthenatePreservatJv
USM-Copper
G 0 llcGinnis
33,239.36
R907.CC.S0.96.00rtlSM-CurationArchaelogical Col1ect
Flnanciall{anager:
S R Hartin
3.436.93
40-82F1-4-1677
Sub0l USM-0issolved
0rEanicCarbonSampl
Financialllanager:
J H Adler
4.513.34
96.RJttA.2726
Financiall{anager:
tlSM-Pollutton PreventionTechnolog
G 0 HcGinnis
47,603.51
R910-CS-96-038
Flnanciall{anager:
USAGR-Hiawatha
EcosystenHapping
l{ R Gale
22.249.97
%-NUA.2622
Financialllanager:
I
I
t
I
I
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I
I
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I
I
I
r{IoilG^flIEOilLGICTLu|lVEnSITV
$rary Expare by Agency
Fw 07l0Ll95to 06/30/96
t0l11196
FIIIOPLUC
fund Ul
CFOA#
Index Orgn
t
t
FundTitle
Anount
N/A
U S Forest Service:
E20289 R1071223005 9606L7
N/A
U S Forest Service:
E2r976 R5052723005 9005128 CTAILEIGE
050490
Financial l{anager:
il/A
U S Forest Service:
821981R1053523005 870306C It{T-92671-R.JVA-M)06
llSFS.l{aster.Soil
Organicl{atter & l{
ll F Jurgensen
Financial l{anager:
lr/A
U S Forest Service:
050490
E21986 R5069323005 9005128 CilALIEIGE
Financial llanaEer:
t{C-96-602-R.'VA
Financial llanager:
Effects 0zone& Co2
tISAGR-Scaling
D F Karnosky
Island GISProject
lJSFS,Grand
A L Haclean
252.91
Al{
tISFS-Grand
Island GISProject
A L l{aclean
Total for
6.558.99.
16.166.20
0 .0 0
332.055.65
U S GeologicalSurvey:
Data on Pesticides
t{/A
823011R1066922405 950250 1434CR-95-SA-0941USGEO-Co1lection
H T AUeT
Financial llanager:
U S GeoloEicalSurvey:
Total for
4.602.t6
4.602.76
U S l{avy
821120 R1056124105 930508
U S l{avy
821143 R1059528605 960119
U 5 Navy
N6422392IPA0010.H001
US Navy-t{HRIStudy Cellular Connuni
H R Gretz
Financial l{anager:
27.943.03
t{66001-96-l{-0924 USI{AV-€0DAw/l{arine Radiance Hodei
K R Johnson
Financial Hanager:
4.860.31
Total for
32.803.34
U S 0ffice of llaval Research:
Sanpling
Bandpass
lr/A
821141 R1067822505 950804 t{00173-95-P-8853 ilAvAL.Quadrature
J 0 Coleron
Financial llanager:
U S Office of t{avalResearch:
t
I
I
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Fund Proposal# Contrast #
Page
Total for
8 . 998.00
8.998.00
U 5 TankAutomt'ive Comand:
- Prisn Target 0atabase
TACOI{
il/A
E20474 R1055028605 93020A1 0AAE07-93G-R001-0002
A R Curran
Financial Hanager:
U 5 TankAutomtive Comand:
-ABS/TC
0evelopment
N/A
E20477R1057128605 930418 DME07-93-C.Rl47tP0lTAC0H
ll D 0sbonre
Financlal l{anager:
U S TankAutomtive Comand:
317.357.56
4t.442.4L
t
t
t0ltll%
FTIIOPLI8C
fund Ul
I
t{/A
E2U78 R1057028605 930707 0tAE07.93.C.R143-p03
TAC0ll-Bushing
Spec& Qualification
U S TankAutomtive Comand:
FinancialHanager:
G R Sinula
t
t
CFDA#
ilICf{IC4l{IEO|ToLGIAn U{IVERSIW
$rnary E:penseby AScncy
Frtn 07101195
to 06/30/95
Index
Orgn
Fund Proposalf, Contrast #
FundTltle
N/A
820480 R1061722505 930220A10ME07.93G-R001.0002
TAC0H-Prisn
Targetoatabase
U S Ta* Autonotive Comand:
FinancialHanager:
T J Schulz
Page
Amunt
16s,791.93
L.597.26
t{/A
E20482 Rr0621 28605 930621 0M807.94.C.R058/p02
TACOll-Ausfoming
Ductlle Cast lron
U S Tant Automtive Cormand:
Financial Hanager:
G R Sinrla
13. 969.90
N/A
820483 Rr0622 22705 930621 0AAE07.94.C.R058/p02
TAC0H-Ausforning
Ductile Cast lron
U S TankAutomtive Comand:
Financial llanager:
K B Rundnan
120,098.81
l
ll/A
E20/+85R10648 24505 940342 0AAE07.94-C-R098 TAC0I{-0etect
Cesiun.HetalEerylI iuo
U S TankAutonotive Comard:
Financial llanager:
J Eorysow
62.42L.55
t
N/A
E2057t R10523 28605 8904198 0AAE07.89.CR0711{0D9
TACOil-Osgn
& FabTrack Cor@nents
U S TankAutomtive Comand:
Financial Hanager:
G R Sic.rla
150.32101
ll/A
820575 Rt0563 22605 930318 0AA807.93-C.R078/l{04
TACOH-ADVAI{CE
ACCT-ZStroke Engine
U S TankAutomtive Comnnd:
Financ'iall{anager:
0 L /tbata
u,527.62
l{/A
E20576
U 5 TankAutomotiveComand:
14.7t7.r0
I
I
I
I
t
I
I
I
I
I
t
I
22605 930318
0M807-93.C.R078/H04
TAC0H-ADVAI{CE
ACCT.2
StrokeEngine
Financial l{anager:
P Cho
N/A
E20577 Rt0577 22605 930318 0A/CE07.93.C-R078/n04
TAC0H-2
Stroke €ngine FueleddJPS
U S TankA.ftonotiye Comnand:
FinancialHanager:
0 L Abata
29.194.51
[/A
820580
U S TankAutomttve Comand:
I!ME07.94.C.R071-p02
TACOI{-Fuzzy
Logic Control Algorithn
Financial l{anager:
G R Sirula
85.444.84
N/A
E20581R1063922605 940323 0ME07-94.C.R07t-p02
TAc0il-Fuzzy
Logic Control Algorithm
U S TankAutomotiveConnrand:
Financial l{anager:
A R Kashani
21,057.08
28605 940323
N/A
820583
U S TankAutomtive Comand:
28605 940602
N/A
E20584
U S TankAutorlotive Connand:
28705 940815
0ME07.93.G-R0010004
TACOI{-Thermal
RadarSignatureRed.
Financial l{anager:
R A Haase
159.024.86
IPA Dated07106t94 TAC0H-Hichigan
Automotivelnstitute
Financial l{anager:
E J l{hite
37,L42.L9
Total for
1.304.108.53
USENE-0ilRecovery-Oundee
Fonmtion
- 0i1 Recov-Dundee
r/A
E2165,4R1062822555 930123 DE.FC22-948C14983-I{2
USENE
Formation
USEt€-0ilRecrvery-Ourdee
Fonnation
Financiall{anager:
J R t{ood
552.496.23
- Oil Recov-0undee
N/A
U1565 R106292&t05 930U3
0E-FC22.948C14983-H2
USEIIE
Formation
USEIIE-0iIRecovery-Durdee
Formation
Financial Hanager:
J Hrang
47.151.04
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t
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I
t
I
I
T
I
I
r0n1l96
FTQELT8C
fund Ul
CFDA#
rEoilol,IElcAturltERsITv
l'ilorrcAlr
Prge
Snary Expcnscby Agcmy
Fts 07101195
w A6nU96
Index 0r9n
Fund Proposal# Contrast #
FundTitle
Amunt
-l{2 t SEt€-0il Recovery-Oundee
N/A
E21676Rr0685 22555 930123 0E- FCZ-9/tgCl4983
Foraation
USENE.0I'l
Recovery.Dundee
Fonmtion
Financial l{anager:
J R t{ood
r99,37?.06
r{/A
E21677R1069028305 930123 DE.FC2Z.
H2 t SEllE-0llRecovery-Oundee
948C1498:1.
Fornation
US$E-0iI Recovery-0undee
Fornation
Financial l{anager:
J ltwang
39,346.69
N/A
E3376659014822555 930123 DE.FCZ.948C1498:t.lr2
HTU- Eaoguo
l{ei Fellowship
uSEtlE.0f
I Recovery.Oundee
Foroation
FinarrciaIllanager:
lf 0 Penningrton
u.609.66
N/A
83376759014922555 930U3
USEilE-0i
I Recovery-Ourdee
Fonnation
08.FC22.948C149$.W
ilru - Btll EverhanFellowship
Finarrclalt{anager:
J E Huntoon
lr/A
83377r 590153 22555 930U3
USEN€-OIl
Recovery.0undee
Fonlation
llTU- Zhipng Xu Fellorship
08.FCz.948C14983.r{2
Financial llanager:
ll 0 Penningrton
r{/A
E33984590068 22555 930U:t
0€-FC22-9/$Cr498il-l{2
lfiU - l{atth€trGerstenberger
Fellor
USEI{E-Oi
I Recovery.Dundee
Fonnation
Financial Hanager:
J R i{ood
Total for
11.004.56
6.658.65
1.016.67866.5?2.32
GM,IIDTOTAL
4.351.133.34
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MIEHIGA}I TECHNOLOGIEAL UNIVERSITY
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SCHEDULE OF FEDERAL AWARDS
FOR THE YEAR EIIDED ,]UNE 30,
Federal
1996
Awards
Expendituree
SI'U!4ARY FROI! PAGES 13.53
Research and Development
Student Financial
Aid
Other Federal- Awards
TotaL
# L 4, o r 4 , ! 4 6 *
2 ,34L, 935*
9,6L4**
From Pages 13-53
16,365 , 695
NONCASHASSISTATiICE
Perkins Loans
Stafford
Loans
PLUS Loans
Total
8,174,776***
9 ,328 ,446
6 O, 5 5 l .
Noncash Assistance
t7,563,883
TOTAL FEDERAL AWARDS
i33 ,929 ,578
*
Major
**
We reviewed the account detail
on pages 45 of
funded program classified
qualified
as "other"
***
Perkins Loans are "measured"
new loans awarded during
the
program
this report
as a major
by total
Loans outst.anding
year ended .tune 30, 1996.
at
noting
no Federally
program.
,fune 30,
1995,
plus
A11 expenditures
listed
on pages 3'7-42 are Federal pass through moneys for
Development
Research and
expenditures.
AIl other grants
are direct
in nature.
The accompanying
notes
are
an integral
part
of
thj-s
schedule.
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MICHIGAN TECHNOLOGICAL I'NIVERSITY
NOTES TO THE SCHEDULE OF FEDERAL AWARDS
FOR THE YEAR EIIDED JUNE 30.
(1)
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].996
SCOPE OF AUDIT PURSUAMI TO OMB CIRCULAR A-]-33
All-
Federal
grant
(the
operations
of Michigan Technological
University
a
r
e
i
n
c
l
u
d
e
d
i
n
t
h
e
t
h
e
s
c
o
p
e
o
f
O
M
B
C
i
r
c
u
l
a
r
A
l
3
3 audit
"University"),
(the "Single Audit").
The Single Audit was performed in accordance with
the provisions
of the OMB's Compliance Supplement for Audits
of
(October
Institutions
of Hicrher Learninq
and other Non-profit
Institutions
1-991) (the "Compliance Supplement") and the specific
grant documents.
Compliance Lesting
general
of all
requirements,
as described
in the
Compliance Supplements,
was performed.
Compliance testing
of specific
requirements
was performed
for all major programs.
The U.s. Department of Heal-th and Human Services has been designated
University's
cognizant
agency for the Single Audit.
(2)
as the
SI]MMARYOF STGNIFTCANT ACCOUNTING POLICIES
Basis
of
Presentation
The accompanying
the University
Grant revenues
University
has
Schedul-e of Federal Awards incl-udes all
Federal grants
to
which had activity
during t h e y e a r e n d e d , f u n e 3 0 , L 9 9 6 .
are recorded
purposes when the
for financial
reporting
met the qualifications
grants.
for t h e r e s p e c t i v e
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MICHIGAN
SCHEDULE I
There were no findings
Single Audit.
-
of
TECHNOLOGICAL
SCHEDI'LE OF FII{DINGS
noncompliance
UNIVERSTTY
AI{D OI'ESTIONED
identified
in
COSTS
connection
(1-995)
with
the
1996
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MICHTGAN
SCHEDULE II
Program
GeneraL:
Account,ing
Services
-
TECHNOLOGIEAL
STATUS OF PRIOR
YEAR
(1-995)
FINDINGS
AND OUESTIONED
Observationz
Due to a miscommunication
within
Accounting
Services,
during a significant
part. of the fiscal
year, grant expenditures
made with petty
cash were
not forwarded
to the Research Accounting
office
for
review to ensure proper account classification
as
required
by University
procedures.
As a result,
all-owable grant expenditures
were misclassified
to
an unallowable
account.
that all grant
proper account
Observationz
Per 34 CFR Section 682.5i-0 c (1), upon receipt
of a
Student Status Confirmation
form from a guaranUee
agency, Lhe University
must complete and return
the
form to the guarantee agency within
thirty
days of
receipt.
The University
did not meet the t,hirty
day
resubmission
deadtine
on at Least two occasions
during the fiscal
year.
University,
s Response :
Fiscal
l-995 shoul-d be t,he last year we will
fill
out
Student St,atus Confirmation
Reports.
Beginning
in
September 1996, the National
Student Loan Data
System is scheduled to be fu11y functioning.
One of
its
functions
is Student Status Confirmation
Reporting.
plan to provide
We will
enrollment
data
twice per t.erm under this new system.
Until
then,
we plan to complete and return
the Student Status
Confirmati-on
Reports within
thirty
days of receipt.
= The reimbursement
effect
is either
not reimbursable
or not ascertainable.
-57 -
COSTS
Questioned
Costs
Finding
Univers ity I s Respor2se..
We have taken steps to ensure
expenditures
are reviewed for
classification.
Student
Financial
Assistance
UNIVERSITY
nominal,
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MICHTGAN
The UniversiLy
SCHEDTILE III
-
had no other
audits
TECHNOLOGICAL
AUDITS
or
UNIVERSITY
PERFORMED BY OTHER ORGANIZATIONS
reviews
performed
during
the
year
ended !996.
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MICHIGAI{
TECHNOLOGIEAL
HOUGHTON, MfCHIGAII
GENERAL
49931-1295
INFORMATION
Arthur
Andersen LLP
500 Woodward Avenue
DetroiL,
Michigan 48226-3424
Mark W. Mehall
Engagement Partner:
(31-3) 596-7831
Telephone Number:
The audit was performed
Offices
of
UniversiLy's
between 'June 10, 1995 and Ocbober 22,
Accounting
Aid
Services and Financial
1995 at the
in Houghton,
Major Accreditj-ng
Organization:
Commission on Higher
University's
Association
of Colleges
and Secondary Schools.
North Central
Michigan.
Education
of
the
The University
does not utilize
Aid Consultant.
The University
an Student Financial
(t'uAS"), which is located at 180 North
Accounting Service,
Inc.
utilizes
University
Wiseonsin,
for the Perkins Loans.
Executive Drive, Brookfield,
53005, as servicer
are provided
functions
by UAS:
The following
L.
2.
3.
Services
Billing
Services
Collection
Loan Status Reporting
A review of
regulations
period,July
structure
UAS's i.nternal
control
Andersen
was performed by Arthur
1, L995 to,fune 30, 1996.
and compliance
with laws and
- during
Wisconsin
LLP
Milwaukee,
the
of the Federal Financial
Assistance
and administration
Records f,or the accounting
Services
Houghton,
programs are located
and Student
Building,
at the Administration
4993l.-1-295.
Michigan
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UNIVERS ITY
-59-