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June 30, 2009 STATE BOARD OF ACCOUNTS 302 West Washington Street Room E418 INDIANAPOLIS, INDIANA 46204-2769 AUDIT REPORT OF BALL STATE UNIVERSITY MUNCIE, INDIANA July 1, 2008 to June 30, 2009 TABLE OF CONTENTS Description Page University Officials .............................................................................................................................. 2 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 ............................................... 3-4 Independent Auditor's Report on Compliance With Requirements Applicable to Each Major Program and Internal Control Over Compliance in Accordance With OMB Circular A-133 ................................................................ 5-6 Schedule of Expenditures of Federal Awards .................................................................................... 7-11 Notes to Schedule of Expenditures of Federal Awards ..................................................................... 12-13 Schedule of Findings and Questioned Costs ..................................................................................... 14 Auditee Prepared Schedule: Summary Schedule of Prior Audit Findings ................................................................................. 15 Exit Conference .................................................................................................................................. 16 -1- UNIVERSITY OFFICIALS Office Official Term President Dr. Jo Ann M. Gora 08-08-04 to 06-30-10 Vice President, Business Affairs and Treasurer Thomas J. Kinghorn 10-01-80 to 06-30-09 Dr. Randall B. Howard 07-01-09 to 06-30-10 Associate Vice President, Finance and Assistant Treasurer Dr. Randall B. Howard 09-01-06 to 06-30-09 Associate Vice President, Business Services and Controller William A. McCune 07-15-91 to 06-30-10 President of the Board of Trustees Thomas L. DeWeese 01-01-96 to 06-30-10 -2- STATEOF INDIANA AN EQUAL OPPORTUNITY EMPLOYER STATEBOARD OF ACCOUNTS 302 WEST WASHINGTONSTREET ROOME4l8 TNDIANAPOLIS,INDIANA 46204.2765 Telephone:(3 I 7) 222-2513 Fax:(317)222-4711 Web Site:www.in. gov/sboa REPORTON INTERNALCONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCEAND OTHERMATTERS BASED ON AN AUDIT OF FINANCIALSTATEMENTS PERFORMEDIN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS TO: THEOFFICIALS OF BALLSTATE UNIVERSITY, MUNCIE, INDIANA We haveaudited the financial statements of BallState University (University), as of andfor the year endedJune 30, 2009, and have issued our report thereon dated October 22,2009. We conducted our audit in accordancewith auditing standards generally accepted in the UnitedStates of Americaand the standards applicableto financialaudits contained in Government Auditino Standards, issued by the Comptroller General of the UnitedStates. InternalControl Over Financial Reportinq In planningand performingour audit,we consideredthe University'sinternal control over financial reportingas a basisfor designingour auditing procedures for the purposeof expressingour opinion on the financialstatements, but not for the purpose of expressingan opinion on the effectiveness of theUniversity's internalcontrol overfinancial reporting. Accordingly, we do notexpress an opinion on the effectiveness ofthe University'sinternal control over financial reporting. A controldeficiency exists when the designor operationof a controldoes not allow management or employees,in the normal course of performingthelr assigned functions, to preventor detect misstatements on a timelybasis. A significantdeficiency is a controldeficiency, or combinationof controldeficlencies, that adverselyaffects the entity'sability to initiate,authorize, record, process, or reportfinancial data reliably in accordancewith generally accepted accounting principles such that there is morethan a remotelikelihood that a misstatementof theentity's financial statements that is morethan inconsequential will not be preventedor detectedby the entity's internal control. A materialweaknessis a significantdeficiency, or combinationof significantdeficiencies, that results in morethan a remotelikelihood that a materialmisstatement of thefinancial statements will not be prevented or detectedby the entity's internal control. Ourconsideration of internalcontrol over financial reporting was for the limited purpose described in the firstparagraph of thissection and would not necessarily identifyalldeficiencies ininternalcontrolthat might be significantdeficiencies or materialweaknesses. We didnot identify any deficiencies in internalcontrol over financialreporting that we considerto be significantdeficiencies or materialweaknesses,as defined above. REPORTON INTERNALCONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCEAND OTHER MATTERS BASED ON AN AUDITOF FINANCIALSTATEMENTS PERFORMEDIN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS (Continued) Complianceand Other Matters As partof obtainingreasonable assurance about whether the University's financial statements are free of materialmisstatement, we performedtests of itscompliance with certain firovisions of laws,regulations, contractsand grant agreements, noncompliance with which could have a directand materialeffJct on the determinationof financialstatement amounts. However, providing an opinionon compliancewith those provisionswas not an objective of ouraudit and, accordingly, we do notexpress such an opinion. The results of ourtests disclosed no instancesof noncomplianceor other matters thai are required to be reportedunder GovernmentAuditing Standards. This reportis intendedsolely for the informationand use of the University'sBoard of Trustees, management,federal awarding agencies and pass-through entities and is notintended to beand should not beused by anyone other than these specified parties. In atcordance with Indiana Code S-11-b-1, this report is a partof the publicrecords of theState Board of Accountsand of theoffice examined. STATEBOARD OF ACCOUNTS October22,2009 &44*n/fri*",e BALL STATE UNIVERSITY SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS For the Year Ended June 30, 2009 Federal Grantor Agency/ Pass-Through Entity/ Identification Cluster Title/ Federal Number When No Total Amounts Program Title/ CFDA CFDA Federal Awards Passed-Through Project Title Number Number Expended To Subrecipients Student Financial Aid Cluster U.S. DEPARTMENT OF EDUCATION Federal Supplemental Education Opportunity Grant 84.007$ 952,719 $ - Federal Work-Study Program 84.033 442,761 - Federal Work-Study Program - ARRA 84.033 152,739 - Federal Pell Grant Program 84.063 12,594,901 - Academic Competitiveness Grants 84.375 903,108 - National Science and Mathematics to Retain Talent (SMART) Grant 84.376 122,958 - Teacher Education Assistance for College and Higher Education (TEACH) Grant 84.379 7,000 - Total U.S. Department of Education 15,176,186 - Total Student Financial Aid Cluster 15,176,186 - RESEARCH AND DEVELOPMENT CLUSTER U.S. DEPARTMENT OF AGRICULTURE Modeling Bat Distribution 10.XXX 7,870 - U.S. DEPARTMENT OF COMMERCE Pass-Through University of Southern Indiana Economic Adjustment Assistance 11.307 44,696 - U.S. DEPARTMENT OF DEFENSE Military Medical Research and Development 12.420 787,066 - Pass-Through United States Army Basic , Applied, and Advanced Research in Science and Engineering 12.630 45,479 14,737 Total U.S. Department of Defense 832,545 14,737 U.S. DEPARTMENT OF THE INTERIOR Pass-Through Indiana Department of Natural Resources: Sport Fish Restoration 15.605 199,938 - Migratory Bird Conservation 15.647 916 - Assistance to State Water Resources Research Institutes 15.805 10,802 - Historic Preservation Fund Grants-In-Aid 15.904 49,232 - Total U.S. Department of the Interior 260,888 - U.S. DEPARTMENT OF STATE Education Exchange - University Lecturers (Professors) and Research Scholars 19.401 2,662 - U.S. DEPARTMENT OF TRANSPORTATION Highway Planning and Construction 20.205 35,223 - Pass-Through Indiana Department of Transportation Highway Planning and Construction 20.205 40,828 - Total U.S. Department of Transportation 76,051 - NATIONAL AERONAUTICS AND SPACE ADMINISTRATION Aerospace Education Services Program 43.AAA 233,605 - Pass-Through Purdue University Aerospace Education Services Program 43.AAA 24,533 - Total National Aeronautics and Space Administration 258,138 - The accompanying notes are an integral part of the Schedule of Expenditures of Federal Awards. BALL STATE UNIVERSITY SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS For the Year Ended June 30, 2009 (Continued) Federal Grantor Agency/ Pass-Through Entity/ Identification Cluster Title/ Federal Number When No Total Amounts Program Title/ CFDA CFDA Federal Awards Passed-Through Project Title Number Number Expended To Subrecipients RESEARCH AND DEVELOPMENT CLUSTER (continued) NATIONAL SCIENCE FOUNDATION Engineering Grants 47.041 (341) - Mathematical and Physical Sciences 47.049 25,434 - Geosciences 47.050 85,570 - Biological Sciences 47.074 8,216 - Social, Behavioral, and Economic Sciences 47.075 84,973 - Education and Human Resources 47.076 11,409 - International Science and Engineering (OISE) 47.079 36,965 - Pass-Through Purdue University Mathematical and Physical Sciences 47.049 60,585 - Education and Human Resources 47.076 103,851 - Pass-Through Indiana University Biological Sciences 47.074 7,099 - Total National Science Foundation 423,761 - U.S. ENVIRONMENTAL PROTECTION AGENCY New Jersey Meadowlands Commission Wetlands 66.XXX 1,562 - U.S. DEPARTMENT OF ENERGY
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