UNIVERSITY OF ALASKA. Audit in Accordance with OMB A 133

Transcription

1 Audit in Accordance with OMB A 133 Year ended June 30, 2004

2 Audit in Accordance with OMB A 133 Table of Contents Independent Auditors Report on Compliance with Requirements Applicable to Each Major Program, Internal Control over Compliance and Supplementary in Accordance with OMB Circular A Notes to 25 Schedule of Findings and Questioned Costs 28 Independent Auditors Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards 30 Page

3 KPMG LLP Suite West Eighth Avenue Anchorage, AK Independent Auditors Report on Compliance with Requirements Applicable to Each Major Program, Internal Control over Compliance and Supplementary in Accordance with OMB Circular A-133 The Board of Regents The University of Alaska: Compliance We have audited the compliance of the University of Alaska with the types of compliance requirements described in the U.S. Office of Management and Budget (OMB) Circular A-133 Compliance Supplement that are applicable to each of its major federal programs for the year ended June 30, The University of Alaska s major federal programs are identified in the summary of auditor s results section of the accompanying schedule of findings and questioned costs. Compliance with the requirements of laws, regulations, contracts and grants applicable to each of its major federal programs is the responsibility of the University of Alaska s management. Our responsibility is to express an opinion on the University of Alaska s compliance based on our audit. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America, the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations. Those standards and OMB Circular A-133 require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about the University of Alaska s compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion. Our audit does not provide a legal determination on the University of Alaska s compliance with those requirements. In our opinion, the University of Alaska complied, in all material respects, with the requirements referred to above that are applicable to its major federal programs for the year ended June 30, However, the results of our auditing procedures disclosed an instance of noncompliance with those requirements, which is required to be reported in accordance with Circular A-133 and which is described in the accompanying schedule of findings and questioned costs as item KPMG LLP, a U.S. limited liability partnership, is the U.S. member firm of KPMG International, a Swiss cooperative.

4 The Board of Regents The University of Alaska Internal Control over Compliance The management of the University of Alaska is responsible for establishing and maintaining effective internal control over compliance with requirements of laws, regulations, contracts and grants applicable to federal programs. In planning and performing our audit, we considered the University of Alaska s internal control over compliance with requirements that could have a direct and material effect on a major federal program in order to determine our auditing procedures for the purpose of expressing our opinion on compliance and to test and report on internal control over compliance in accordance with OMB Circular A-133. Our consideration of the internal control over compliance would not necessarily disclose all matters in the internal control that might be material weaknesses. A material weakness is a reportable condition in which the design or operation of one or more of the internal control components does not reduce to a relatively low level the risk that noncompliance with applicable requirements of laws, regulations, contracts and grants caused by error or fraud that would be material in relation to a major federal program being audited may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions. We noted no matters involving the internal control over compliance and its operation that we consider to be material weaknesses. We have audited the basic financial statements of the University of Alaska as of and for the year ended June 30, 2004, and have issued our report thereon dated September 30, Our audit was performed for the purpose of forming an opinion on the basic financial statements taken as a whole. The accompanying schedule of expenditures of federal awards is presented for purposes of additional analysis as required by OMB Circular A- 133 and is not a required part of the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and, in our opinion, is fairly stated, in all material respects, in relation to the basic financial statements taken as a whole. * * * * * This report is intended for the information of the Board of Regents, management and federal awarding agencies and pass-through entities and is not intended to be and should not be used by anyone other than these specified parties. September 30, 2004, except for compliance with requirements applicable to each major program and internal control over compliance which is as of February 25,

5 STUDENT FINANCIAL AID Department of Education Federal Supplemental Educational Opportunity Grants $ 1,015,090 Family Federal Education Loans ,176,034 Federal Work-Study Program ,839 Federal Pell Grant Program ,008,237 Total Student Financial Aid 42,620,200 RESEARCH AND DEVELOPMENT Department of Agriculture Direct ,829 Pass-through The Oceanic Institute MOA DATED 11/26/02 (8) Agricultural Research Service Agricultural Research - Basic and applied Research ,355,129 Animal and Plant Health inspection Service Plant and Animal Disease, Pest Control, and Animal Care Pass-through State of Alaska ,562 Pass-through State of Alaska ,635 Cooperative State Research, Education and Extension Service Grants for Agricultural Research, Special Res Grants ,492,308 Grants for Agricultural Research - Competitive Research Grants Direct ,913 Pass-through University of California Davis RA2416-AK 16,661 Integrated Programs Direct ,657 Pass-through Cornell University ,613 Homeland Security - Agricultural Pass-through University of California, Davis K ,900 Cooperative Extension Service ,579 Forest Service Forestry Research ,530 Cooperative Forestry Assistance Direct ,460 Pass-through State of Alaska ,238 Natural Resources Conservation Service Resource Conservation and Development (5,315) Total Department of Agriculture 4,628,691 Department of Commerce Direct ,964 Pass-through Pacific Aquaculture Caucus ABNF ,963 Pass-through Technology Planning & Mgmt Corp (226) Pass-through National Fish & Wildlife Foundation Pass-through AFDF Agmt dated 24-Nov Pass-through North Pacific Research Board AGREEMENT 58,620 Pass-through North Pacific Research Board AGREEMENT 2,536 Pass-through North Pacific Research Board AWARD JULY ,221 3

6 RESEARCH AND DEVELOPMENT continued Department of Commerce continued continued Pass-through North Pacific Research Board F0407 $ 5,386 Pass-through North Pacific Research Board F0410 3,351 Pass-through North Pacific Research Board F ,226 Pass-through North Pacific Research Board R ,895 Pass-through LGL Alaska Research Associates Inc LETTER ,799 Pass-through North Pacific Marine Science Fndtn NA16FX2629 #13 85 Pass-through North Pacific Marine Science Fndtn NA96FX0124 1,611 Pass-through University of British Columbia NPMSF NA16FX2629 2,475 Pass-through Seward Ascn for Advancemt of Science R ,112 Pass-through Seward Ascn for Advancemt of Science R ,363 Pass-through Seward Ascn for Advancemt of Science R ,820 Pass-through State of Alaska RSA / ,312 Pass-through State of Alaska Pass-through State of Alaska EN (28) Economic Development Administration Economic Development - Technical Assistance ,871 National Oceanic and Atmospheric Administration Geodetic Surveys and Services (Geodesy and Applications of the National Geodetic Reference System) Pass-through State of Alaska ,900 Sea Grant Support ,202 Coastal Zone Management Administration Awards Pass-through State of Alaska RSA EN GA-148 COMPGRNT 13,928 Coastal Zone Management Estuarine Research Resrv (2,464) Fisheries Development and Utilization Research and Development Grants and Coop. Agreements Program ,330 Undersea Research ,346,421 Office of Oceanic and Atmospheric Research (OAR) Joint and Cooperative Institutes ,326,107 Pacific Fisheries Data Program Pass-through State of Alaska (3,662) Pass-through State of Alaska ADN ,632 Pass-through State of Alaska EN ,164 Pass-through State of Alaska RSA EN ,581 Pass-through State of Alaska RSA NO (5,627) Pacific Coast Salmon Recovery - Pacific Salmon Treaty Program Pass-through State of Alaska ADN# ,650 Pass-through State of Alaska ADN# ,146 Pass-through State of Alaska ADN# ,605 Pass-through State of Alaska ADN# ,554 Pass-through State of Alaska ADN# ,346 Marine Mammal Data Program Direct ,410,431 Pass-through Aleutians East Borough - ANC AWARD LTR 6/17/03 26,981 Pass-through North Pacific Marine Science Fndtn NA96FX0124 (1,074) Pass-through North Pacific Marine Science Fndtn SUB. NA16FX ,704 Pass-through Seward Ascn for Advcmt. of Science NA06FX Pass-through Seward Ascn for Advcmt. of Science R ,403 Pass-through State of Alaska RSA EN ,264 Pass-through State of Alaska (115) Pass-through State of Alaska ,750 National Marine Fisheries Service Hawaii Sustainable Fisheries Development (57) Unallied Industry Projects Pass-through State of Alaska PENDING 2,104 4

7 RESEARCH AND DEVELOPMENT continued Department of Commerce continued National Oceanic and Atmospheric Administration continued National Marine Fisheries Service continued Unallied Management Projects Pass-through State of Alaska $ (3,655) Pass-through State of Alaska ADN ,283 Pass-through State of Alaska EN ,147 Pass-through State of Alaska EN Pass-through State of Alaska EN (9,878) Unallied Science Program Pass-through Seward Ascn for Advcmt. of Sci AGRMT 7/9/02; NPRB #36 (15) Pass-through Seward Ascn for Advcmt. of Sci AGRMT 7/9/02; NPRB #40 (5,653) Pass-through Seward Ascn for Advcmt. of Sci R0208 AGRMT DATED 7/9/02 60,564 Pass-through Seward Ascn for Advcmt. of Sci R0209 LTR OF AGRMT 7/12/02 42,151 Pass-through Seward Ascn for Advcmt. of Sci T003 AGRMT 7/2/02 (5,904) Pass-through North Pacific Research Board R ,032 Fisheries Disaster Relief Pass-through State of Alaska EN ,279 Pass-through State of Alaska RSA NO Special Oceanic and Atmospheric Projects ,081 National Ocean Service (NOS) Coastal Services Center ,126 Center for Sponsored Coastal Ocean Research - Coastal Ocean Program ,450 National Ocean Service Intern Program Pass-through North Pacific Marine Science Fdn #10 UNDER NA16FX2629 1,447 NOAA Research Educational Partnership Program Pass-through State of Alaska ,851 Total Department of Commerce 8,778,272 Department of Defense Direct ,823,138 Pass-through Johns Hopkins University ,180 Pass-through Johns Hopkins University ,889 Pass-through Johns Hopkins University ASSUMPT 1,591,849 Pass-through New Mexico State University C ,492 Pass-through University of Michigan PENDING 42,394 Pass-through University of Michigan M ,740 Pass-through Calspan - UB Research Center, Inc ,769 Department of Army Office of the Chief of Engineers Beach Erosion Control Projects ,843 Collaborative Research and Development Pass-through Chenega Technology Svcs. Corp UAF ,501 Pass-through University of Mississippi UM ASSUMPT 408,368 National Guard Bureau Military Construction, National Guard Pass-through State of Alaska DAHA (1) 5

8 RESEARCH AND DEVELOPMENT continued Department of Defense continued Department of Army continued Army Research and Material Command Military Medical Research and Development $ 666,052 Department of the Navy Office of Naval Research Basic and Applied Scientific Research Direct ,411,053 Pass-through Johns Hopkins University ,831 Pass-through Johns Hopkins University ,085,314 Pass-through Johns Hopkins University ,859 Office of the Secretary of Defense Basic, Applied, and Advanced Research in Science and Engineering ,431 Total Department of Defense 14,923,702 Department of Housing and Urban Development Department of Housing and Urban Development Office of Healthy Homes and Lead Hazard Control Pass-through Alaska Housing Finance Corp ,041 Pass-through Alaska Housing Finance Corp ADN# Total Department of Housing and Urban Development 61,528 Department of the Interior Direct ,130,840 Pass-through University of Washington (727) Pass-through Ounalashka Corporation NA-0261 (524) Pass-through National Fish & Wildlife Foundation ,294 Pass-through C & C Technologies AGRMT ,858 Pass-through Seward Ascn. for Advcmt. of Science AGRMT 7/9/02 8,844 Pass-through Anchorage Fire Department LTR 4/25/02 RODMAN 19,717 Bureau of Indian Affairs Agriculture on Indian Lands ,657 Cooperative Agreements for Research to Public Lands Management Bureau of Land Management Cultural Resource Management ,694 Office of Surface Mining Reclamation and Enforcement Abandoned Mine Land Reclamation (AMLR) Program Pass-through State of Alaska ,800 Fish and Wildlife Service Fish and Wildlife Management Assistance ,215 Coastal Program ,225 State Wildlife Grants Pass-through State of Alaska EN Pass-through State of Alaska RSA ,482 Pass-through State of Alaska RSA EN ,066 6

9 RESEARCH AND DEVELOPMENT continued Department of the Interior continued Geological Survey Assistance to State Water Resources Research Inst $ 102,428 Earthquake Hazards Reduction Program ,134 U.S. Geological Survey - Research and Data Collectn ,108,431 Cooperative Research Units Program ,419 Disposal of Surplus Wildlife ,248 National Park Service Technical Preservation Services (184) Total Department of the Interior 6,540,310 Department of Justice Pass-through National Opinion Research Center ADAM-ANCHORAGE 35,533 Bureau of Justice Statistics State Justice Statistics Program for Statistical Analysis Centers ,274 Office of Justice Programs National Institute of Justice National Institute of Justice Research, Evaluation, and Development Project Grants ,367 Executive Office for Weed and Seed Pass-through University of Oklahoma SUBCONTRACT NIOJ ,425 Pass-through East Anchorage Weed & Seed Initv WS-QX-066 SUBCONTRACT 5,403 Pass-through East Anchorage Weed & Seed Initv SUBCONTRACT 2001-WS-QX ,411 Bureau of Justice Assistance Community Prosecution and Project Safe ,305 Neighborhoods Total Department of Justice 374,718 Department of Labor Pass-through IHI Environmental SF02-14B 5,741 Office of Disability Employment Policy Employment Programs for People with Disabilities Pass-through State of Alaska RSA EN ,990 Pass-through State of Alaska RSA EN ,667 Total Department of Labor 207,398 Department of State Pass-through State of Alaska EN ,553 Pass-through State of Alaska EN# (1,575) Total Department of State 14,978 7

10 RESEARCH AND DEVELOPMENT continued Department of Transportation Pass-through State of Alaska RSA $ 60,961 Pass-through State of Alaska SPR-UAF (182) Pass-through Embry-Riddle Aeronautical University SUBCONTRACT (657) Federal Aviation Administration Airport Improvement Program Pass-through State of Alaska EN ,610 Aviation Research Grants Direct ,530 Pass-through Embry-Riddle Aeronautical Univ P.O. # ,609 Total Department of Transportation 86,871 General Services Administration Federal Citizen Information Center ,308,282 National Aeronautics and Space Administration Direct ,524,780 Pass-through Hampton University SUBC # ,249 Pass-through University of California Berkeley NAG11055,PO ,797 Pass-through Univ. of Massachusetts, Dartmouth AGRMT DATED 7/12/02 154,539 Pass-through Univ. of Massachusetts, Dartmouth PO PRIME NAG ,978 Pass-through State of Alaska ADN ,750 Pass-through State of Alaska EN ,140 Pass-through State of Alaska RSA EN ,029 Aerospace Education Services Program Direct ,140 Pass-through University of Washington ,600 Pass-through JPL ,486 Pass-through JPL ,081 Pass-through Arizona State University SUBCONTRACT NO SC 41,494 Technology Transfer Total National Aeronautics and Space Administration 11,948,425 National Foundation on the Arts and the Humanities National Endowment for the Arts Pass-through Alaska Humanities Forum AGREEMENT DTD 5/ ,461 Promotion of the Arts - Grants to Organizations and Individuals National Endowment for the Humanities Promotion of the Humanities - Federal / State Partnership Pass-through Alaska Humanities Forum GRANT (862) Total National Foundation on the Arts and the Humanities 16,600 National Science Foundation Direct ,362,967 Pass-through Ascn. of Village Council Presidents PO Pass-through Idaho State University SUBCONTRACT NO B (14) 8

11 RESEARCH AND DEVELOPMENT continued National Science Foundation continued continued Pass-through The University of Texas at Austin UTA $ 27,404 Pass-through The University of Texas at Austin UTA ,255 Pass-through The University of Texas at Austin UTA ,420 Engineering Grants ,247 Mathematical and Physical Sciences ,912 Geosciences Direct ,076,726 Pass-through SRI International ,641 Pass-through University of Pittsburgh AGRMT # ,312 Pass-through Marine Biological Laboratory MBL SUBCONTRACT # ,745 Pass-through UCAR Office of Programs S ASSUMPT 15,348 Pass-through UNAVCO, Inc SUBAWARD EAR ,043 Pass-through Utah State University SUBCONTRACT C ,985 Pass-through University of Nevada, Reno UNR P.O.12GC ,483 Computer and Information Science and Engineering ,174 Biological Sciences Direct ,553,955 Pass-through Marine Biological Laboratory ,484 Pass-through Texas A & M Univ. Research Fndtn S ACCT ,024 Pass-through University of Florida UF ,951 Social, Behavioral, and Economic Sciences ,716 Education and Human Resources Direct ,319,159 Pass-through Alaska Federation of Natives Inc LETTER 2/28/02 - MOD 6/23/03 395,864 Polar Programs Direct ,790,444 Pass-through University of Washington ,345 Pass-through University of Washington OPP ,803 Pass-through Univ. of New Hampshire -Complex ,799 Pass-through Woods Hole Oceanographic Institution A MOD 2 78,356 Pass-through Idaho State University PENDING 616 Pass-through University of California, San Diego PO# ,143 Pass-through University of Texas at Austin UTA (47) Total National Science Foundation 23,869,748 Environmental Protection Agency Pass-through State of Alaska RSA EN (73) Office of Water Construction Grants for Wastewater Treatment Wks (2,030) Water Quality Cooperative Agreements ,514 Office of Ground Water and Drinking Water Capitalization Grants for Drinking Water State Revolving Funds Pass-through State of Alaska RS ,500 Pass-through State of Alaska RSA EN (735) Pass-through State of Alaska RSA EN ,935 9

12 RESEARCH AND DEVELOPMENT continued Environmental Protection Agency continued Office of Water continued Office of Air and Radiation Environmental Protection - Consolidated Research Direct $ 22,249 Pass-through State of Alaska ADN # ,618 Performance Partnership Grants Pass-through State of Alaska ADN# ,722 Pass-through State of Alaska EN# ,236 Pass-through State of Alaska EN /NP-01-R3 10,765 Pass-through State of Alaska EN Pass-through State of Alaska RS Pass-through State of Alaska RS ,415 Surveys, Studies, Investigations and Special Purpose Grants Direct ,363 Pass-through State of Alaska EN ,144 Pass-through Kenai Watershed Forum KWF-KRC-006A (10,472) Office of Prevention, Pesticides and Toxic Substances Pollution Prevention Grants Program ,397 Office of Environmental Education Environmental Education Grants ,590 Total Environmental Protection Agency 397,722 Department of Energy Direct ,631,964 Pass-through Battelle Pacific Northwest Lab A-R1 (21) Pass-through University of California AZ (1,182) Pass-through University of California ,182 Pass-through State of Alaska AGREE. DTD NOV99; AMEND#1 39,038 Pass-through University of Oregon AGREEMENT A 30,281 Pass-through Institute for Responsible Mgmt., Inc CRESP II 129,007 Pass-through Pacific Northwest National Laboratory NO ,030 Pass-through Los Gatos Research, Inc PO# ,343 Office of Science Office of Science Financial Assistance Program Direct ,216 Pass-through University of Wyoming DOELOC2284::2285AKUNV 45,224 Pass-through Columbia University SUBCONTRACT #1, ,304 Office of Fossil Energy Fossil Energy Research and Development Direct ,916 Pass-through Sandia National Laboratories ,825 Pass-through Pacific Northwest Ntl. Laboratory A-R8 (22,103) Office of Environmental Management (EM) Office of Environmental Cleanup and Acceleration Pass-through Institute for Responsible Mgmt., Inc SUB UNDR DE-FG26-00NT Pass-through Columbia University SUB1 UCD-W/GEC PO ,458 Nuclear Security Administration Defense Nuclear Nonproliferation Research Pass-through University of Mississippi UM ,934 Total Department of Energy 2,739,894 10

13 RESEARCH AND DEVELOPMENT continued Department of Education Pass-through State of Alaska ADN $ 50 Office of Assistant Secretary for Educational Research and Improvement Fund for the Improvement of Education Pass-through Alaska Humanities Forum PARTNERSHIP AGRMT DTD (1,664) Office of Elementary and Secondary Education Native Hawaiian Curriculum Development ,158 Office of Education Research and Improvement National Inst. on the Education of At-Risk Students ,622 Alaska Native Student Enrichment Program ,451 Office of Special Education and Rehabilitative Services Special Education - Personnel preparation to Improve Services and Results for Children with Disabilities Pass-through 2001 Special Olympics World Winter Games AK SUBCONTRACT H325S ,588 Office of the Assistant Secretary for Postsecondary Education Preparing Tomorrow's Teachers to Use Technology Internatl Society for Technology in Education CONTRACT DTD 07/ ,617 Alaska Native Educational Program Direct ,707 Pass-through Alaska Humanities Forum AGREEMENT DATED 1/ ,618 Native Hawaiian Education Pass-through ALU LIKE, Inc S362A ,030 Total Department of Education 1,353,177 Department of Health and Human Services Direct ,210 Pass-through Cook Inlet Council on Alcohol and Drug Abuse # 1 H79 TI ,895 Pass-through University of Washington # ,715 Pass-through State of Alaska K (5,924) Pass-through State of Alaska (1,468) Pass-through State of Alaska ADM# / EN ,529 Pass-through State of Alaska ADN / EN ,259 Pass-through Ak Native Tribal Health Consortium ANTHC-02-U Pass-through Center to Protect Worker's Rights CDC SUBCON ,635 Pass-through University of Washington SUBCONTRACT ,812 Administration on Aging Special Programs for the Aging - Title IV - and Title II - Discretionary Projects ,221 National Institutes of Health Biological Response to Environmtl. Health Hazards ,244 Mental Health Research Grants Direct (90) Pass-through University of Colorado HSC FY ALASKA 4,925 Alcohol Research Programs ,826 Drug Abuse Research Programs Pass-through Medical College of Wisconsin PHS R01 DA ,992 Pass-through Univ. of New Mexico Health Science Center SUB /PO ,744 11

14 RESEARCH AND DEVELOPMENT continued Department of Health and Human Services continued National Institutes of Health continued Nursing Research Pass-through University of Washington # $ 8,148 Pass-through University of Washington SUBCON # (3,726) National Center for Research Resources ,697,936 Digestive Diseases and Nutrition Research Pass-through Washington University PO#29995F MOD#5 58,808 Alcohol Research Center Grants Pass-through University of Connecticut P.S CONTRACT ,239 Pass-through University of Connecticut PERSONAL SVC AGREEMENT (3,200) Pass-through University of Connecticut PFG (259) Health Resources and Services Administration Primary Care Services - Resource Coordination and Development Pass-through State of Alaska EN ,264 Traumatic Brain Injury - State Demonstration Grant Program Pass-through State of Alaska EN ,577 Basic / Core Area Health Education Centers Pass-through University of Washington PO ,067 Grants to States for Operation of Offices of Rural Health Pass-through State of Alaska EN# (2,445) Pass-through State of Alaska NGA # (2,750) Special Projects of National Significance Pass-through AK Native Tribal Health Consortium ANTHC-03-U Pass-through AK Native Tribal Health Consortium ANTHC-03-U-6877 MOD ,549 Geriatric Education Centers ,235 Substance Abuse and Mental Health Services Administration Consolidated knowledge Development and Application (KD&A) Program Pass-through Municipality of Anchorage G ,517 Pass-through State of Alaska EN# ,797 Pass-through State of Alaska RSA EN ,169 Minority Biomedical Research Support ,066 Administration for Children and Families Social Services Research and Demonstration ,577 Biological Basis Research in the Neurosciences ,273,860 Department of Health and Human Services 10,255,497 US Agency for International Development Direct USAID 873,022 Total Research and Development 97,378,835 OTHER PROGRAMS Department of Agriculture Direct ,421 Pass-through Alaska One AGREEMENT DATED 4/19/99 17,084 Pass-through Alaska One LETTER 1/9/03 6,544 Pass-through The Denali Commission RBS-03 37,157

15 OTHER PROGRAMS continued Department of Agriculture continued Agricultural Research Service $ 625,202 Cooperative State Research, Education and Extension Service Grants for Agrictl. Research, Special Research Grants ,506,812 Cooperative Forestry Research ,647 Grants for Agricultural Research - Competitive Research Grants ,128 Alaska Native Serving and Native Hawaiian Serving Institutions Education Grants ,800 Initiative for Future Agriculture and Food Systems ,254 Integrated Programs Direct ,434 Pass-through University of Idaho BJK748UA PO ,835 Pass-through University of California Davis K AK 2,971 Cooperative Extension Service Direct ,838,519 Pass-through Oregon State University SL027A Pass-through National 4H Council SUB-GRANT 03/03/03 4,652 Pass-through University of Wyoming UTSTUNV6160:6128STATE 2,143 Pass-through Washington State University WSU-WE-TAA-SAL 387,091 Food and Nutrition Service Special Supplemental Nutrition Program for Women, Infants, and Children Pass-through State of Alaska RSA EN ,829 Forest Service Forestry Research (725) Cooperative Forestry Assistance ,736 Rural Business-Cooperative Service Rural Business Enterprise Grants Direct ,705 Pass-through Alaska One AWARD SIGNED MAY 25, ,046 Pass-through Alaska One LTR ,479 Total Department of Agriculture 6,949,964 Department of Commerce Direct ,847 Pass-through The Denali Commission AGREEMENT 141,054 Pass-through Consortium for Oceanographic Research & Education LETTER 11/5/03 18,891 Pass-through Alaska Marine Safety Education Asc LETTER ,749 Economic Development Administration Economic Development - Technical Assistance ,981 National Oceanic and Atmospheric Administration Sea Grant Support ,167,181 Marine Fisheries Initiative Pass-through Sloan Foundation CML 13,647 Pacific Coast Salmon Recovery - Pacific Salmon Treaty Program Pass-through State of Alaska EN ,017 13

16 OTHER PROGRAMS continued Department of Commerce continued National Oceanic and Atmospheric Administration continued Marine Mammal Data Program Direct $ 31,598 Pass-through State of Alaska ADN# ,556 National Marine Fisheries Service Unallied Science Program Pass-through North Pacific Research Board R ,967 National Ocean Service Coastal Services Center Pass-through Alaska Ocean Observing System UA/AOOS MOA 41,655 National Ocean Service Intern Program ,746 National Telecommunications and Information Administration Public Telecommunications Facilities Planning and Construction ,462 Technology Opportunities Program ,909 Total Department of Commerce 3,690,260 Department of Defense Direct ,705 Pass-through State of Alaska ADN ,823 Pass-through Oklahoma State University CATT03-UAA ,343 Defense Logistics Agency Procurement Technical Assistance for Business Firms ,388 Department of the Navy, Office of Naval Research Basic and Applied Scientific Research Direct ,087 Pass-through Consortium for Oceanographic Research & Education LETTER DATED 10/23/02 (520) Department of the Army, Army Research and Material Command Military Medical Research and Development ,179 Basic Scientific Research Total Department of Defense 580,802 Department of Housing and Urban Development ,362 Community Planning and Development Department Opportunities for Youth - Youthbuild Program Pass-through National Youth Sports Program SUB-GRANT 2,421 Community Development Block Grants / Brownfields Enonomic Development Initiative ,511 Policy Development and Research Community Outreach Partnership Center Program (208) Alaska Native / Native Hawaiian Institutions Assisting Communities ,792 14

17 OTHER PROGRAMS continued Department of Housing and Urban Development continued Public and Indian Housing Public Housing Capital Fund Pass-through State of Alaska AHFC/UAA-EOC $ 34,102 Total Department of Housing and Urban Development 1,237,980 Department of the Interior Direct ,205,008 Pass-through Ascn. of Village Council Presidents AGREEMENT 3/1/04 27,232 Pass-through MBC Applied Environmental Sciences TO B 5,197 Bureau of Indian Affairs Agriculture on Indian Lands ,374 Bureau of Land Management Cooperative Inspection Agreements with States and Tribes Cultural Resource Management ,875 Operation of ARLIS (AK Library & Information Service) 15.DDD 381,342 Office of Surface Mining Reclamation and Enforcement Regulation of Surface Coal Mining and Surface Effects of Underground Coal Mining Pass-through State of Alaska RSA EN ,654 National Water Resources Research Program ,000 Disposal of Surplus Wildlife ,315 National Park Service Historic Preservation Fund Grants-in-Aid Native American Graves Protection and Repatriation Act (2,445) Total Department of Interior 1,656,519 Department of Justice Office of Community Oriented Policing Services Public Safety Partnership and Comm. Policing Grants (90) Total Department of Justice 704 Department of Labor Employment and Training Assistance-Dislocated Workers Pass-through State of Alaska RS ( ) 2 Employment and Training Evaluation Projects Pass-through State of Alaska AH ,277 Workforce Investment Act Pass-through State of Alaska CO (11,371) Employment and Training Administration Pilots, Demonstrations, and Research Projects ,859,765 Mine Safety and Health Administration Mine Health and Safety Grants ,974 Total Department of Labor 1,925,647 15

18 OTHER PROGRAMS continued Department of State $ 26,873 Bureau of Educational and Cutural Affairs International Visitors Program ,806 Total Department of State 146,679 Department of Transportation Direct ,000 Pass-through Embry-Riddle Aeronautical University C-GA-ERAU-02 18,263 Federal Aviation Administration Direct ,725 Pass-through Embry-Riddle Aeronautical University C-GA-ERAU AMEND#55 6,303 National Highway Insittute Pass-through South Carolina State University NSTI-UAA-AK P ,273 Pass-through South Carolina State University SUB AGRMT NSTI.UAA. 174 Total Department of Transportation 164,738 General Services Administration Federal Citizen Information Center ,366 Library of Congress Library of Congress Publications National Aeronautics and Space Administration Pass-through University of Montana PG ,132 Pass-through State of Alaska RSA ,638 Total of National Aeronautics and Space Administration 53,770 National Foundation on the Arts and the Humanities National Endowment for the Arts Direct ,068 Pass-through State of Alaska #FY99-WS Pass-through National Film Preservation Fndtn FED (107) National Foundation on the Arts and Humanities Promotion of the Arts - Grants to Organizations and Individuals (10,580) Promotion of the Arts - Partnership Agreements Pass-through State of Alaska AIE02 1,575 Promotion of the Arts-Challenge America Grants ,496 Promotion of the Humanities - Federal / State Partnership Pass-through State of Alaska PG01 1,161 Pass-through Alaska Humanities Forum CONTRACT # ,974 Pass-through Alaska Humanities Forum GRANT # Pass-through Alaska Humanities Forum GRANT (8) Pass-through Alaska Humanities Forum Proj# Promotion of the Humanities - Division of Preservation and Access ,575 16

19 OTHER PROGRAMS continued National Foundation on the Arts and the Humanities continued National Endowment for the Arts continued National Foundation on the Arts and Humanities continued Office of Museum Services Institute of Museum and Library Services Museum for America Grants $ 25,614 Conservation Project Support Pass-through Alaska Humanities Forum State Library Program Pass-through State of Alaska ,692 Pass-through State of Alaska AGREE DTD 8/01 (6,997) Pass-through State of Alaska AGRMT ,564 Pass-through State of Alaska COOPERATIVE AGREEMENT 27,731 Total of National Foundation on the Arts and the Humanities 338,486 National Science Foundation Direct (5,875) Pass-through Alaska Federation of Natives Inc AGREEMENT 7/1/02 9,981 Pass-through National Academy of Sciences AGREEMENT AVDONIN ,836 Pass-through Ascn. for Women in Mathemtaics Letter dated 2/28/ Engineering Grants ,935 Mathematical and Physical Sciences (4,120) Geosciences ,614 Computer and Information Science and Engineering Direct ,171 Pass-through EDUCAUSE EDUCAUSE AGREEMENT 4,561 Biological Sciences ,943 Social, Behavioral, and Economic Sciences Direct ,693 Pass-through National Research Council SUBCONTRACT AGRMT DTD (36) Education and Human Resources Direct ,616,973 Pass-through Alaska Federation of Natives Inc MOA 3,833 Pass-through Alaska Federation of Natives Inc MOA DATED 01-MAR Pass-through Alaska Federation of Natives Inc MOA Dated 02 MAY Pass-through Alaska Federation of Natives Inc MOA dated 14FEB97 20,411 Pass-through Alaska Federation of Natives Inc MOA Dated 15 APR Pass-through Alaska Federation of Natives Inc MOA03/12/03 (12) Polar Programs Direct ,494,035 Pass-through Arctic Research Consortium of the U.S CONTRACT 7/29/03 46,334 Total National Science Foundation 3,907,277 Small Business Administration Business Development Assistance to Small Business (665) Technical Assistance Small Business Development Center ,062 Total Small Business Administration 512,090 17

20 OTHER PROGRAMS continued Environmental Protection Agency $ 9,460 Office of Water Office of Ground Water and Drinking Water Capitalization Grants for Drinking Water State Revolving Funds ,473 Surveys, Studies, Investigations and Special Purpose Grants Direct ,643 Pass-through State of Alaska ,346 Office of Environmental Education Environmental Education Grants (347) Total of Environmental Protection Agency 559,575 Department of Energy Pass-through Inland Northwest Research Alliance ,385 Pass-through Inland Northwest Research Alliance ,811 Pass-through Inland Northwest Research Alliance Pass-through Inland Northwest Research Alliance AY ,964 Pass-through Inland Northwest Research Alliance ,692 Pass-through Inland Northwest Research Alliance ,859 Department of Energy continued Office of Energy Efficiency and Renewable Energy Pass-through Alaska Housing Finance Corporation ADN Pass-through Alaska Housing Finance Corporation ADN ,800 Office of Environmental Cleanup and Acceleration Pass-through State of Alaska RSA NO (1) Nuclear Security Administration Defense Nuclear Nonproliferation Research Pass-through Battelle Pacific Northwest Lab CONTRACT A-R8 23,740 Total Department of Energy 379,238 United States Information Agency ,499 Federal Emergency Management Administration Disaster Assistance Pass-through State of Alaska EN (320) Department of Education Pass-through National Writing Project Corporation AK01 31,106 Pass-through State of Alaska EN (CFDA A) (3,134) Pass-through Ascn. of American Colleges & Univ LETTER DATED APRIL 28,02 4,194 Pass-through Chugach School District R303A ,771 Office of Vocational and Adult Education Pass-through State of Alaska / ,034 Pass-through State of Alaska ADN , , ,265 Pass-through State of Alaska RSA EN # ( ) 31,814 Pass-through State of Alaska RSA EN (FC# ) 1,851 Pass-through State of Alaska RSA EN (5) Pass-through State of Alaska RSA EN ,230 Pass-through State of Alaska RSA EN ,974 18

21 OTHER PROGRAMS continued Department of Education continued Assistant Secretary for Postsecondary Education Undergraduate International Studies and Foreign Language Programs $ 40,897 Handicapped Early Childhood Assistance ,405 Special Education - State Program Improvement Grants for Children With Disabilities Pass-through State of Alaska / ,397 Pass-through State of Alaska EN # ,807 Pass-through State of Alaska EN Special Education Personnel Preparation to Improve Services and Results fo ,893 Handicapped Personnel Preparation (104) Higher Education - Institutional Aid ,885,606 Office of Assistant Secretary for Postsecondary Education Fund for the Improvement of Postsecondary Education ,761,076 Gaining Early Awareness and Readiness for Undergraduate Programs Pass-through Anchorage School District SERVICE AGREEMENT 03 PFG 37,588 Teacher Quality Enhancement Grants ,309,159 Preparing Tomorrow's Teachers to Use Technology ,354 Office of Assistant Secretary for Vocational and Adult Education Vocational Education - Basic Grants to States Pass-through State of Alaska (4,373) Pass-through State of Alaska ,103 Pass-through State of Alaska SITKA 149,645 Pass-through State of Alaska ADN# ,263 Pass-through State of Alaska EL EN (1) Pass-through State of Alaska RSA EN (2,167) Pass-through State of Alaska RSA EN ,552 Pass-through State of Alaska RSA EN ,245 Comprehensive Regional Assistance Centers Pass-through Southeast Regional Resource Center ,000 Bilingual Education Training Grants ,132 Office of Elementary and Secondary Education Even Start - State Educational Agencies Pass-through State of Alaska RSA CE EN Pass-through State of Alaska RSA EN ,715 Pass-through State of Alaska RSA EN ,966 Pass-through State of Alaska RSA EN530619/CE (112) Alaska Native Educational Programs ,184,038 Mathematics and Science Partnerships Pass-through State of Alaska RSA EN ,250 Office of Assistant Secretary for Educational Research and Improvement Fund for the Improvement of Education Direct ,834,976 Pass-through Anchorage School District CK # ,500 Pass-through Anchorage School District PO 4P ,000 Pass-through State of Alaska RSA EN (110) Pass-through State of Alaska RSA EN ,460 Pass-through State of Alaska ,565

22 OTHER PROGRAMS continued Department of Education continued Office of Assistant Secretary for Educational Research and Improvement continued Fund for the Improvement of Education continued Pass-through State of Alaska $ 1,185 Pass-through State of Alaska ADN# ,339 Pass-through State of Alaska ADN# ,357 Pass-through State of Alaska EN (166) Pass-through State of Alaska EN ,959 Eisenhower Professional Development State Grants Pass-through State of Alaska EN (914) Assistant Secretary for Innovation and Improvement Ready-to-Learn Television Pass-through Public Broadcasting Service AGREEMENT 8/ ,069 Advanced Placement Progrsm Pass-through State of Alaska ADN# (1,100) Transition to Teaching ,171 School Leadership ,079 Technology Innovation Challenge Grants Pass-through State of Alaska EN ,585 Pass-through Chugach School District R303A ,731 Alaska Native Educational Planning, Curriculum Development, Teacher Training, and Recruitment ,678 Alaska Native Home Based Education for Preschool Children Pass-through Council of Athabascan Tribal Govts MOA (1,065) Employment Opportunity for Mental or Physical Disabled Pass-through State of Alaska A EN ,167 Total Department of Education 15,032,565 Denali Commission Denali Commission Program Direct ,025 Pass-through State of Alaska EN ,210 Total Denali Commission 1,007,235 Department of Health and Human Services Direct ,489 Pass-through Ak Native Tribal Health Consortium SUB. 239,265 Pass-through Fairbanks Native Association CONTRACT 12/16/02 315,769 Pass-through Alaska Federation of Natives Inc PROFESSIONAL SVCS CONTRACT 3,338 Pass-through University of Washington SUBCON # ,154 Department of Health and Human Services continued Health Resources and Services Administration Primary Care Services - Resource Coordination and Development Pass-through State of Alaska RSA EN (944) Pass-through State of Alaska RSA EN ,529 Pass-through State of Alaska RSA EN ,670 Centers of Excellence Pass-through University of Washington SUBCON # (2,267) Nursing Workforce Diversity ,243 20

23 OTHER PROGRAMS continued Department of Health and Human Services continued Health Resources and Services Administration continued Health Education and Training Centers Pass-through University of Washington NO $ 77,772 Pass-through University of Washington NO ,581 Telehealth Network Grants Pass-through AK Native Tribal Hlth. Consortium ANTHC-03-C ,004 Advanced Education Nursing traineeships ,399 Health Careers Opportunity Program Direct ,495 Pass-through University of Washington SUBCONTRACT ,974 Rural Health Outreach and Rural Network Development Program Direct ,705 Pass-through State of Alaska Pass-through State of Alaska ,118 Pass-through State of Alaska CONTRACT # ,960 Disadvantaged Health Professions Faculty Loan Repayment and Fellowship # Substance Abuse and Mental Health Services Administration Projects for Assistance in Transition From Homelessness (PATH) Pass-through State of Alaska EN ,100 Consolidated Knowledge Development and Application (KD&A) Program Pass-through Fairbanks Native Association CONTRACT ,323 Pass-through State of Alaska EN # Pass-through State of Alaska RSA EN / (19) Pass-through State of Alaska RSA EN (1,369) Pass-through State of Alaska RSA EN (217) Pass-through State of Alaska RSA EN ,875 National Institutes of Health Pass-through Univ. of New Mexico Health Science Ctr ,951 Pass-through Univ. of New Mexico Health Science Ctr SUBAWARD MOD#1 (3,482) Centers for Disease Control and Prevention Centers for Disease Control and Prevention - Investigations and Technical Assistance Pass-through State of Alaska EN ,750 Pass-through State of Alaska RSA EN # ,853 Pass-through State of Alaska RSA EN / Pass-through State of Alaska RSA EN ADN Administration for Children and Families Temporary Assistance for Needy Families Pass-through State of Alaska ADN (1,279) Pass-through State of Alaska RSA EN ,041 Community Services Block Grant - Discretionary Awards Pass-through National Youth Sports Program NYSPF# ,679 Pass-through National Youth Sports Program NYSPF: ,499 Developmental Disabilities Projects of National Significance Pass-through State of Alaska EN ,341 Pass-through State of Alaska RSA EN University Centers for Excellence in Developmental Disabilities Education, ,570 21

24 OTHER PROGRAMS continued Department of Health and Human Services continued Administration for Children and Families continued Foster Care - title IV-E Pass-through State of Alaska $ 35,704 Pass-through State of Alaska RSA EN (393) Pass-through State of Alaska RSA EN ,835 Child Abuse and Neglect Discretionary Activities Direct ,907 Pass-through State of Alaska RSA EN ,000 Chafee Foster Care Independent Living Pass-through State of Alaska RSA EN (25) Pass-through State of Alaska RSA EN ,987 Pass-through State of Alaska RSA EN ,525 Centers for Medicare and Medicaid Services Centers for Medicaid Infrastructure Grants to Support the Competitive Employment of People With Disabilities Pass-through State of Alaska EN ,628 Centers for Medicare and Medicaid Services (CMS) Research, Demonstrations and Evaluations Pass-through State of Alaska EN ,833 Total Department of Health and Human Services 4,813,011 Corporation for National and Community Service Learn and Serve America - Higher Education ,637 Social Security Administration Social Security - Benefits Planning, Assistance, ,185 and Outreach Program US Agency for International Development Direct USAID 77,599 Pass-through State of Alaska USAID RSA EN Total US Agency for International Development 77,814 Total Other Programs 43,356,736 FOOD STAMPS Department of the Interior Food Stamps Pass-through State of Alaska RSA / ,730 PUBLIC WORKS AND ECONOMIC DEVELOPMENT Department of Commerce Economic Adjustment Assistance (42,979) FISH AND WILDLIFE Depart of the Interior Wildlife Restoration Pass-through State of Alaska (5,709) Pass-through State of Alaska Pass-through State of Alaska RSA , ADN (10) Total Fish and Wildlife (5,033) WORKFORCE INVESTMENT ACT (WIA) Department of Labor Employment and Training Adminstration WIA Adult Program Pass-through State of Alaska ADN# ,250 Pass-through State of Alaska EN ,103