Indiana University Notes to the Financial Statements

Financial Report 2012–13

TABLE OF CONTENTS

2 Message from the President

5 Message from the Vice President, Chief Financial Oﬃ cer and Treasurer

7 Independent Auditors’ Report

10 Management’s Discussion and Analysis

17 Statement of Net Position

18 IUF Statement of Financial Position

19 Statement of Revenues, Expenses, and Changes in Net Position

20 IUF Statement of Activities

21 Statement of Cash Flows

23 Notes to the Financial Statements

45 Excerpts from the IU Foundation– Notes to Financial Statements

55 Trustees and Administrative Oﬃ cers of Indiana University

56 Additional Information

1 Message from the President

It is abundantly clear that—more than structure with a focus on consolidation ever before in history—the future and scale in administrative and student of our state and nation in a global, services, procurement processes, health digital, information economy depends care and capital fi nancing, resulting in on the quality of our higher education. cumulative cost containment, effi cien- At Indiana University, we continue cies and avoidance totaling nearly $400 to steadfastly embrace the enduring million. value of a rigorous college education, and we are taking steps that will We established IU Online to coordinate ensure that Indiana University off ers and manage IU’s online initiatives. IU, the kinds of educational opportunities incidentally, now has over 100 online that one would expect of a university programs, over 1,000 online courses that aspires to be one of the fi nest and, by 2015, all schools expect to off er universities of the 21st century. fully online graduate certifi cates or degrees. Ensuring the Quality, Value, and Aff ordability of an IU Education We have completed fund-raising campaigns for IU Bloomington and As a public university, we have an IUPUI totaling over $2.5 billion with obligation to ensure that an IU educa- a major focus on student scholarships tion remains accessible and aff ordable and fellowships. for qualifi ed Hoosier students. In recent years, we have redoubled our We have made targeted investments eff orts to ensure quality, value and in new facilities and renovations aff ordability in a number of ways. to expand and enhance IU’s core academic educational strengths. And Tuition increases for this biennium we have begun a comprehensive Michael A. McRobbie are the lowest in almost half a century university-wide program of repair and President, Indiana University with the undergraduate resident rehabilitation aimed at making the tuition increase at 1.75 percent. most effi cient and eff ective use of IU’s physical assets. The Honorable IU’s “Finish in Four” program guaran- Michael R. Pence tees no tuition increases for juniors Recognition of IU’s Value Governor, State of Indiana and seniors who are on track to fi nish State House, Room 206 their degrees on time, and the Summer For the sixth consecutive year, Indiana 200 West Washington Street Tuition program provides a 25 percent University was named among the top Indianapolis, IN 46204 tuition discount to students taking 40 public schools on the list of “100 Best courses over the summer sessions. Values in Public Colleges” released Dear Governor Pence: by Kiplinger’s Personal Finance. IU rose We have also increased undergraduate one spot from last year’s list to 39th On behalf of the Trustees of Indiana and graduate fi nancial aid from $139 overall and ranks fourth among Big Ten University, I am pleased to present to million in 2007 to $255 million last universities. you IU’s 2012-13 Financial Report. year—an increase of 83 percent. More recently, Washington Monthly For nearly 200 years, Indiana Univer- We have undertaken a complete ranked IU Bloomington at 17th overall sity and the State of Indiana have and ongoing overhaul of career and in its “Best Bang for the Buck” survey been united in a powerful partner- academic advising. of over 1,500 universities. IU Bloom- ship in which the citizens of the state ington ranks fi rst in the survey among have entrusted us with land, with We have also established programs for Big Ten universities, and fourth among resources, and with the education all students in fi nancial literacy aimed members of the prestigious Association of their children. We have returned at helping ensure lower student debt of American Universities. that trust by building a community and bett er debt management. of scholars who contribute in trans- formative and innovative ways to the We have conducted a comprehensive prosperity and progress of the state, review of the university’s fi nancial the nation, and the world.

2 Record Enrollments Transforming Indiana University the fi elds that will serve as the school’s for the 21st Century academic foundation. At the same Indiana University continues to att ract time, it will position the university for record numbers of highly qualifi ed The issue of the value of an IU educa- a future in which IU is the nation’s students from around the state, the tion and career opportunities for leading gateway for students seeking nation, and the world. our graduates in the contemporary to master the professional skills economy was a central focus of the needed to actively engage in multiple This fall, we enrolled a record 115,400 New Academic Directions report of platforms of media, both traditional students across the state. Most of April, 2011, when it asked “is IU and emerging, and to fully understand IU’s campuses also achieved record off ering the kinds of degrees and how media aff ect and inform our att i- enrollment, including a record 46,817 educational opportunities that one tudes, beliefs and values. students in Bloomington. And on would expect of a university that nearly every measure of quality and aspires to be one of the fi nest universi- A Leading International University achievement this is also a record class ties of the 21st century?” By any measure, Indiana University across the entire university. is one of America’s leading interna- In response to this, we have seen tional universities, and we continue As these record enrollments clearly the most comprehensive academic to increase our international engage- show, more than ever before, students restructuring in IU’s history, with the ment. We now rank seventh in the and their families recognize the value establishment, merger, transformation of an Indiana University education. or closure of seven schools. In the last Nevertheless, we cannot rest on these year, we have seen the formal estab- laurels. In all the areas mentioned lishment of the Fairbanks School of above and more, we must continue Public Health at IUPUI, the School of to redouble our eff orts to ensure the Public Health at IU Bloomington, the continued value and aff ordability of an Lilly Family School of Philanthropy, IU education. the School of Global and Interna- tional Studies, and the inauguration A Leading Public Research of the newly confi gured School of University Informatics and Computing, which now includes all programs previously Our outstanding faculty members off ered by the IU’s School of Library continue to successfully compete with and Information Science. top researchers across the nation and around the world for research funding I am also pleased to note that, at their that is becoming increasingly scarce. October 2013 meeting, the IU Board of Trustees voted to approve the forma- country in the overall number of Indiana University received nearly tion of a new school that will provide students who are studying abroad. $452 million in grants and awards a nexus for IU’s acclaimed programs Study and service abroad are essential for research and other sponsored of education and research in jour- components of a 21st Century educa- programs in fi scal year 2013. At a time nalism, telecommunications, commu- tion meant to prepare students to live when research universities are facing nications and culture, and fi lm. The and work in a fl at world. We also rank unprecedented fi nancial challenges new IU Media School, which will 11th nationally in the number of inter- and dwindling funding opportuni- offi cially come into existence on July national students enrolled. ties, Indiana University has been able 1, 2014, will be housed in the College to sustain its research excellence. The of Arts and Sciences. The innovative Today, without question, increased breadth, depth, and quality of our new IU Media School will ensure international integration and global research clearly signal IU’s continu- that IU is at the forefront of teaching, interconnectivity truly are the major ing status as one of the leading public research, and service about the under- forces driving and shaping our research universities in the world. standing and production of media as contemporary society. The need for it continues its dramatic evolution and internationally minded and diplomati- transformation. The culmination of cally skillful citizens is greater than many years of productive discussions, ever. Understanding and responding it will build upon and honor the tradi- to these forces is a paramount concern tions of excellence IU has att ained in for us all.

3 This spring, we celebrated two • 11 international area studies appropriations, donor contributions, historic milestones in the life of programs that receive funding grants, contracts, and student fees, Indiana University that will help through the U.S. Department of and are committ ed to achieving the address these crucial challenges and Education’s Title VI Program (again, best return on all of those investments. help prepare this generation and more than any other university); future generations to collaborate • a great breadth and depth of inter- As we approach Indiana University’s across cultures and nations and forge national research and scholarship; bicentenary, which we will celebrate global solutions: the inauguration and during the 2019-20 academic year, we of the School of Global and Interna- • a high level and wide variety of must commit to strengthening our tional Studies within the College of international engagement. partnership with the State of Indiana Arts and Sciences, and the beginning and its citizens and to extending that of construction on the school’s new By bringing together into the new partnership over the next 200 years. home. The building will be fi nanced School of Global and International entirely through university sources. Studies the core of IU’s extraordinary We will continue to work diligently Approximately half of the funding resources in global and international to make Indiana University more is coming from IU’s revenues from studies, the university stands poised effi cient, more aff ordable, more acces- our athletics conference’s televi- to join the most eminent programs in sible, and to preserve and enhance its sion network, the Big Ten Network. the world in these truly vital areas. quality. The actions we have taken in This represents, by far, the largest The new school will expand the recent years illustrate our dedication commitment from athletics revenue to opportunities for international educa- to preserving and strengthening the support the core academic mission of tion for all students, and off er Hoosier academic core of the university as Indiana University that has ever been students even more opportunities for we fulfi ll IU’s fundamental missions made, and, one of the largest ever in the global education so necessary to of education and research. We look the nation. their future success. forward to continuing to work with the State of Indiana and our many IU has extraordinary resources and Conclusion external partners to preserve high- strengths in global and international quality higher education as an asset The importance of Indiana’s public studies, including: that can effi ciently serve our state and institutions of higher education to • more than 70 foreign languages our students for years to come. the long-term economic vitality of the taught, (more than any other state is immense. We are incubators university); Yours sincerely, for jobs and economic growth. Our researchers make discoveries that save and improve the lives of Indiana’s citizens. We help to retain Indiana’s Michael A. McRobbie own top students, keeping them in President the state as our next generation of leaders. Our professors also att ract top students from across the United States, many of whom stay in Indiana to become business, civic, and political leaders.

As this ﬁ nancial report illustrates, Indiana University continues to regard the funding it receives as a public trust. We are deeply grateful for the support we receive from state

4 Message from the Vice President, Chief Financial Offi cer and Treasurer

with pressures to reduce operating dependents age 16 or older covered expenses. Indiana University takes by an IU-sponsored medical plan. We these issues seriously, and continues also enhanced our high-deductible to examine all aspects of its operation health care plan for our employees. with heightened focus. Under this plan, the employee and the university put pre-tax money in Despite these recent market trends, a special savings account that can Indiana University has continued its be used for current or future health strong fi nancial track record and has care costs. Employees benefi t from further strengthened its balance sheet. building tax-free balances for health Continued effi ciencies in our opera- care and having increased fl exibility, tion, strong investment performance, while the university saves money further restructuring of our debt, because employees enrolled in the and the continued generosity of our plan tend to spend more prudently. donors have resulted in continued growth of our net position—a signifi - We are also engaged in ongoing cant indicator of fi nancial health—by collaboration with faculty members $189 million, or 5.9%. in the new Fairbanks School of Public Health on the IUPUI campus and the MaryFrances McCourt Among the initiatives that contributed School of Public Health—Bloomington Vice President, Chief Financial Offi cer and to IU’s positive performance for fi scal to increase our focus on wellness and Treasurer, Indiana University year 2013 were: encourage IU employees to adopt healthy lifestyles. • Limiting employee headcount Dear President McRobbie and the growth, with FY 2013 full-time Beginning in 2010, IU conducted an Trustees of Indiana University: headcount ending almost fl at with institution-wide review of 187 busi- FY2012 headcount and down from ness processes in the areas of admis- I am very pleased to present you with headcount two years prior; sions, fi nancial aid, student records, the consolidated fi nancial report for • Curtailing the upward trend in and the offi ce of the bursar, which Indiana University for the fi scal year healthcare costs; revealed duplication of services and ended June 30, 2013. • Delivering procurement savings through increased focus on We continue to be recognized by managed spend; Moody’s Investors Services as one of • Maximizing the effi ciency of our only eight public institutions of higher cash; education holding a Aaa long-term • Optimizing investment returns; and credit rating. This highest rating • Further restructuring of the debt refl ects not only IU’s strong fi nancial portfolio. performance and focus on the highest standards of fi nancial management, Operating Effi ciency Initiatives but also the eff ective governance of our senior leadership team and the We recently announced a second Board of Trustees, our ability to plan Early Retirement Incentive Program for both the short and the long term, to provide an att ractive retirement and our ongoing self-assessment and package for employees who are at or drive toward operating effi ciency. near retirement age while delivering signifi cant savings to the university. We are at an infl ection point in higher education as disruptive forces impact We have also taken several steps the market. Every aspect of higher to reduce healthcare costs, which education, from the academic delivery continue to be one of most signifi cant system to the operational fi nancing, drivers of operating expense increases. is being closely scrutinized. We IU partnered with IU Health to off er a continue to see signifi cant headwinds same-day primary care clinic in India- across all revenue sources combined napolis to serve IU employees and

5 found potential for the increased resources and enable the develop- leading edge of using technology to use of shared resources to mini- ment/ tracking of academic path- streamline functional operations. In mize duplication and to expand and ways to graduation. Student success addition, Kuali open source allowed improve services. In addition, the remains a top priority. us to benefi t from best-in-class project recommended the adoption of processing and ideas across the higher “one-stop” points of service on each Kuali Implementation education industry. campus in the student service area, where customers can obtain assis- Indiana University implemented and Navigating the Future tance from all of the functions within fully transitioned to the Kuali Finan- student services. As we continue to cial System, an open source software We must continue to contain expenses refi ne the Student Services Initiative, that was created to fi t the needs of while increasing top line growth to our goals are to achieve standardiza- colleges and universities, in February successfully navigate the future. Our tion of processes, to identify ways 2013. As a result, we saved nearly $20 current position of fi nancial strength we can deliver bett er service through million by joining with other universi- and the continued strong demand for the use of technology, and to develop ties to reduce administrative costs for an Indiana University education will processes that can be centralized essential fi nancial software systems. allow us to take an off ensive approach to achieve cost effi ciency without and we embrace these challenges as diminishing the human interaction The Kuali Financial System gives opportunities for improvement. necessary to answer student ques- IU faculty and administration one tions about grades, fi nances, course common place to monitor and The results detailed in this report send advising, and other operations. approve purchases, research grants, a clear message that we are on solid human resources transactions, compli- fi nancial ground as we continue our In the upcoming fi scal year, we will ance, and other administrative tasks journey to bett er serve our students conduct a focused review of Indiana that used too much personal interac- and the State of Indiana. I encourage University’s auxiliary enterprises tion and paper. With the Kuali Finan- you to closely examine the report and across all campuses to identify similar cial System, IU will route, approve welcome your questions and ideas. effi ciencies through leveraging and act on more than 3 million elec- resources and standardized processes. tronic documents this year. Thank you for your continued support and leadership of Indiana University. Student Aff ordability The Kuali Financial System is another example of Indiana Univer- Sincerely, As outlined in President Michael sity’s continued mission to be on the McRobbie’s introduction to this report, we have also instituted a number of programs, including the “Finish in Four” on-time completion award and MaryFrances McCourt the 25% Summer Tuition Discount. Vice President, Chief Financial The university also just delivered Offi cer and Treasurer the lowest university-wide tuition increase for both undergraduate and graduate students in almost 40 years.

During the ﬁ scal year the university announced and began implementation of a comprehensive student ﬁ nancial literacy program designed to reach students across all seven campuses through varied delivery systems – from traditional Kelley Business School credit courses, to online mandatory course work, peer counseling, and a dedicated website. In addition, we have increased our investment in people and technology to increase advising/ counseling

6 7 8 9 Management’s Discussion and Analysis

The following discussion and analysis provides an Statement of Net Position overview of the fi nancial position and activities of Indiana University (the “university”) for the fi scal years ended A comparison of the university’s assets, liabilities and net June 30, 2013, and 2012, along with comparative fi nan- position at June 30, 2013, 2012, and 2011, is summarized as cial information for fi scal year ended June 30, 2011. This follows: discussion has been prepared to assist readers in understanding the accompanying fi nancial statements and Condensed Statement of Net Position footnotes. (in thousands of dollars) The university’s fi nancial report includes three fi nancial June 30, 2013 June 30, 2012 June 30, 2011 statements: the Statement of Net Position; the Statement Current assets $ 635,060 $ 888,419 $ 961,001 of Revenues, Expenses, and Changes in Net Position; and Capital assets, net 2,695,502 2,533,362 2,422,233 the Statement of Cash Flows. The university’s fi nancial Other assets 1,559,666 1,337,428 1,173,342 statements, related footnote disclosures, and discussion and analysis are the responsibility of university manage- Total assets 4,890,228 4,759,209 4,556,576 ment and have been prepared in accordance with Govern- Current liabilities 415,503 462,063 554,715 mental Accounting Standards Board (GASB) principles. Noncurrent The Statement of Net Position presents the university’s liabilities 1,084,727 1,096,472 1,042,860 fi nancial position by reporting all assets, liabilities, and Total liabilities 1,500,230 1,558,535 1,597,575 net position at the end of the fi scal years audited. The Net investment in statement as a whole provides information about the capital assets 1,779,033 1,694,440 1,621,228 adequacy of resources to meet current and future operating and capital needs. Net position is the residual of all Restricted net other elements presented in the Statement of Net Position position 213,279 163,304 190,939 and is one indicator of the current fi nancial condition of Unrestricted net the university. position 1,397,686 1,342,930 1,146,834 Total net The Statement of Revenues, Expenses, and Changes position $ 3,389,998 $ 3,200,674 $ 2,959,001 in Net Position presents the total revenues earned and expenses incurred by the university during the fi scal year. This statement illustrates the university’s revenue Assets streams, along with the categories of expenses supported by that revenue. Changes in net position are an indica- Current assets include those that are used to support tion of improvement or decline in the university’s overall current operations and consist primarily of cash and cash fi nancial condition. equivalents, net receivables, and short-term investments. Cash balances support commitments to strategic initiatives, The Statement of Cash Flows provides additional infor- future employee benefi t and retirement costs, self-liquidity mation about the university’s fi nancial results by present- requirements, and other areas of operational focus. ing detailed information about the cash activity of the university during the year. The statement reports the In fi scal year 2013, current assets declined $253,359,000 major sources and uses of cash and is useful in the assess- to $635,060,000 at June 30, 2013. This decline is primarily ment of the university’s ability to generate future net cash due to investment portfolio rebalancing to optimize yield. fl ow, the ability to meet obligations as they come due, and Spending of invested bond proceeds on capital projects also the need for external fi nancing. contributed to the decline in cash equivalents, resulting in a $91,182,000 net reduction of these balances compared to June 30, 2012. Current net accounts receivable increased $15,843,000, to $132,489,000 during 2013, primarily due to clinical activities and transactions related to affi liated hospitals.

Major components of noncurrent assets are endowment and operating investments, and capital assets, net of accumulated depreciation. Noncurrent notes receivable are made up of student loan balances scheduled for collection beyond the current year reported. Noncurrent assets

10 increased $384,378,000, to $4,255,168,000 at June 30, 2013. unearned revenue, the current portion of long-term debt, The increase of $222,134,000 in the university’s noncur- and the current portion of capital lease obligations. rent investment portfolio, from $1,269,390,000 at June 30, 2012, to $1,491,524,000 at June 30, 2013, was largely due to During fi scal year 2013, current liabilities decreased operating portfolio rebalancing and unrealized gains in $46,560,000 to $415,503,000. Unearned revenue is comprised endowment investments. Unrealized losses in the operat- of receipts for which recognition of the related revenue ing portfolio partially off set the increase. will be recognized in future periods.Unearned revenue consists primarily of summer session student fees and funds As detailed in the Capital Assets section of Manage- received in advance of expenditures on sponsored projects. ment’s Discussion and Analysis, the university continues The decrease of $32,839,000 in current unearned revenue to invest actively in its campus master plans for capital is due to spending related to capital and other grants improvements. The university’s facilities are an essen- for which receipts were received in advance of related tial element in sustaining and enhancing the mission of expenditures. the university, contributing importantly to research and education, as well as the student life experience. The university’s capital debt outstanding of $969,233,000 at June 30, 2013, and $984,456,000 at June 30, 2012, repre- The following table and chart represent the composition sents 64.6% and 63.2% of total liabilities. A discussion of the of total assets: university’s capital fi nancing activities appears in Note 7, Bonds and Notes Payable, Note 8, Lease Obligations, and in Total Assets the Debt and Financing activity section below. (in thousands of dollars) The following table and chart represent the composition of Cash and investments $ 1,933,856 39.5% total liabilities: Receivables 215,047 4.4% Total Liabilities Capital assets 2,695,502 55.2% (in thousands of dollars) Other assets 45,823 0.9% Accounts payable and accrued liabilities $ 210,378 14.0% Total assets $ 4,890,228 100.0% Unearned revenue 182,029 12.2%

Capital debt 969,233 64.6% Other liabilities 138,590 9.2% Total Assets 0.9% Total liabilities $ 1,500,230 100.0%

39.5% 55.2% Total Liabilities 14.0%

9.2% 12.2%

64.6% 4.4%

Cash and investments Receivables Capital assets Other assets Accounts payable and accrued liabilities Unearned revenue Liabilities Capital debt Current liabilities are those that are expected to become Other liabilities due and are payable over the course of the next ﬁ scal year. Current liabilities consist of accounts payable, accrued compensation and compensated absences,

11 Net Position Net position in total increased $189,324,000, or 5.9%, at June 30, 2013, compared to June 30, 2012. Net position is the residual of all other elements presented in the Statement of Net Position. Net position The $84,593,000 increase in the university’s net investment in is classifi ed into three major categories: capital assets refl ects the institutional investment in physical facilities and infrastructure net of related capital debt. • Net investment in capital assets consists of the univer- Growth in this area is managed according to the university’s sity’s investment in capital assets, such as equipment, long-range capital plans. buildings, land, infrastructure, and improvements, net of accumulated depreciation and related debt. Unrestricted net position • Restricted net position consists of amounts that have is subject to internal been restricted by external parties and are divided into designations and commit- two sub-categories: ments for academic and research initiatives, capital ◦ Restricted non-expendable net assets must be held projects, and unrestricted inviolate and in perpetuity. These balances repre- quasi and term endowment sent the university’s permanent endowment funds spending plans. Unrestricted received for the purpose of creating present and net position increased by future income. $54,756,000 in 2013. This category of resources is essen- ◦ Restricted expendable funds are available for tial for ongoing operational expenditure by the university, but must be spent needs, as well as providing fl exibility to support the univer- according to restrictions imposed by third parties. sity’s mission in changing economic environments. • Unrestricted net position includes amounts institu- tionally designated or committ ed to support specifi c Statement of Revenues, Expenses, and purposes. Changes in Net Position

The following table and chart represent the composition Revenues and expenses are classifi ed as either operating or of net position: nonoperating. Trends in the relationship between operating revenues and expenses are important indicators of fi nan- Total Net Position cial condition. Generally, operating revenues are received (in thousands of dollars) for providing goods and services and include tuition and Net investment in capital fees, grants and contracts, sales and services, and auxiliary revenue. Nonoperating revenues include state appropria- assets $ 1,779,033 52.5% tions, gifts, and investment income. Operating expenses Restricted 213,279 6.3% are those incurred to carry out the normal operations of the university. As a public university, Indiana University Unrestricted 1,397,686 41.2% is required by GASB standards to report certain revenue Total net position $ 3,389,998 100.0% sources that are an integral part of operations as nonoperating revenues. Net Position Total revenues increased $29,695,000, or 1%, to $2,941,595,000 in fi scal year 2013 compared to fi scal year 2012. Total expenses increased $82,044,000, or 3.1%, to $2,752,271,000 in 41.2% 52.5% fi scal year 2013 compared to fi scal year 2012.

6.3%

Net investment in capital assets Restricted Unrestricted

12 A summarized comparison of the university’s revenues, expenses, and changes in net position is presented below:

Condensed Statement of Revenues, Expenses, and Changes in Net Position (in thousands of dollars) Fiscal Year Ended June 30, 2013 June 30, 2012 June 30, 2011 Operating revenues $ 2,146,736 $ 2,065,918 $ 2,003,416 Operating expenses (2,721,541) (2,639,127) (2,579,131) Total operating loss (574,805) (573,209) (575,715) Nonoperating revenues 772,775 811,550 864,410 Nonoperating expenses (30,730) (31,100) (33,155) Income before other revenues, expenses, gains 167,240 207,241 255,540 and losses Other revenues 22,084 34,432 26,594 Increase in net position 189,324 241,673 282,134 Net position, beginning of year 3,200,674 2,959,001 2,676,867 Net position, end of year $ 3,389,998 $ 3,200,674 $ 2,959,001

The following charts represent revenues by major source for ﬁ scal years 2013 and 2012:

Revenues 2013 2012

3.4% 4.7% 3.6% 5.2% 1.6% 2.6%

17.3% 35.5% 17.7% 34.7%

12.0% 10.8%

15.9% 15.4% 9.6% 10.0%

Student fees, net Auxiliary enterprises Gifts Grants and contracts State appropriations Other nonoperating revenue Other operating revenue Investment income

Total operating revenues increased by $80,818,000, total tuition and fee revenue in 2013. The university recog- or 3.9%, from $2,065,918,000 in fi scal year 2012 to nized total revenue of $466,828,000 for research and other $2,146,736,000 in fi scal year 2013. The university supports sponsored programs, as IU faculty continue to compete its operations with diverse revenue sources. The largest successfully with researchers and scholars worldwide. single source of operating revenue is student tuition and Refl ecting a national trend in constrained federal funding fees. Tuition and fees, net of scholarship allowances, sources, federal grants and contracts revenue declined increased $32,549,000, or 3.2% over the prior fi scal year. $18,684,000, or 5.7% from the prior year. Nongovernmental Tuition and fee revenue is infl uenced by tuition rate grants and contracts revenue of $139,802,000 represents an increases, along with enrollment change and changes in increase of $37,845,000 over fi scal year 2012. The increase the mix of student levels and residency. The university is att ributable to a combination of natural variability in the implemented a repair and rehabilitation fee beginning awarding of foundation and not-for-profi t agency grants, in 2012, which accounted for a $12,516,000 increase in along with recognition of previously unearned revenue.

13 Total operating expenses increased by $82,414,000, unchanged from fi scal year 2012. Fee replacement appro- or 3.1%, from $2,639,127,000 in fi scal year 2012 to priations are made for the purpose of reimbursing a portion $2,721,541,000 in fi scal year 2013. The combined total of of debt service for certain academic facilities. These funds scholarship allowances and student fi nancial aid expense are claimed according to the university’s fee replacement- increased by $8,977,000, or 2.5%, as the university contin- supported debt service schedules, and those claims declined ued to focus on student aff ordability and access to educa- by $5,776,000 compared to fi scal year 2012. Investment tion. Eff ective July 1, 2012, the Federal Pell Grant Program income declined from $74,637,000 in fi scal year 2012 to reduced eligibility for Pell grants to no more than twelve $47,668,000 in fi scal year 2013 primarily due to an increase in semesters, resulting in a decline in federal fi nancial aid of operating portfolio unrealized losses, partially off set by an $3,201,000 compared to fi scal year 2012. Compensation increase in endowment unrealized gains. and benefi ts, at 65.5% of total operating expenses, represent the largest single university expense. Compensation Capital appropriations in fi scal year 2012 refl ected spend- and benefi ts expense increased $37,364,000 over the prior ing of federal fi scal stabilization funds authorized by the year, or 2.1%, to $1,781,973,000. The university is taking American Recovery and Reinvestment Act of 2009. Spend- a measured approach to providing benefi ts that att ract ing of these funds was completed in fi scal year 2012. Capital and retain employees, with specifi c initiatives to reduce grants received during the year include funding for projects benefi t program expenses. For example, all new employ- for the Kelley School of Business and for the Jacobs School of ees are covered by a defi ned contribution retirement plan, Music on the Bloomington campus. with lower employer contributions than existing defi ned benefi t plans. In addition, the university promotes a Statement of Cash Flows High Deductible Health Plan (HDHP) with much lower employer premiums. Approximately 70% of employees The Statement of Cash Flows provides information about were enrolled in an HDHP in fi scal year 2013. The univer- the university’s fi nancial results by reporting the major sity continues to realize reductions in the number of staff sources and uses of cash during the fi scal year. The state- positions as the Indiana University School of Medicine ment assists in evaluating the university’s ability to generate transitions clinical activities to Indiana University Health future net cash fl ows to meet its obligations as they become Partners (IUHP). The shift is part of a restructuring plan due and aids in determining the need for external fi nanc- to achieve effi ciencies and enhance and align collabora- ing. The statement is divided into four sections based on tion between the university and IUHP. major activity: operating, noncapital fi nancing, capital and related fi nancing, and investing. A fi fth section reconciles Nonoperating revenues, net of expenses, declined the operating income or loss on the Statement of Revenues, $38,405,000, or 4.9%, to $742,045,000 in fi scal year 2013. Expenses, and Changes in Net Position to the net cash used Fiscal year 2013 is the second year of the state’s biennial in operations. budget cycle, and as such, operating appropriations are

A summarized comparison of the university’s changes in cash and cash equivalents is presented below:

Comparative Statement of Cash Flows (in thousands of dollars) Fiscal Year Ended June 30, 2013 June 30, 2012 June 30, 2011 Net cash provided (used) by: Operating activities $ (476,724) $ (446,436) $ (417,254) Noncapital ﬁ nancing activities 723,772 750,452 763,296 Capital and related ﬁ nancing activities (336,521) (166,036) (303,733) Investing activities (220,405) (72,943) (133,492) Net increase (decrease) in cash and cash equivalents (309,878) 65,037 (91,183) Beginning cash and cash equivalents 645,147 580,110 671,293 Ending cash and cash equivalents $ 335,269 $ 645,147 $ 580,110

14 Cash received from operations consists primarily of student fees, grants and contracts, and auxiliary enterprise receipts. Payments to employees represent the largest use of cash for operations. Signifi cant sources of cash provided by noncapital fi nancing activities are used to fund operating activities, including state appropriations, federal Pell grants, and private noncapital gifts. Fluctuations in capital and related fi nancing activities refl ect decisions made relative to the university’s capital and fi nancing plans. Cash fl ows from investing activities include shifts between cash equivalents and longer term investments

Capital Asset Activity

Indiana University President Michael McRobbie has set Bart Kaufman Field, IU Bloomington forth goals to “ensure that the university has the new and renovated physical facilities and infrastructure essential amenities include ample parking, entry plaza, concessions to achieve the Principles of Excellence, while recognizing areas, and spectator seating. the importance of historical stewardship, an environment that refl ects IU’s values, and the imperative to meet future A grant from the National Center for Research Resources needs in accordance with long-term master plans.” of the National Institutes of Health to the School of Medi- cine on the Indiana University Purdue University India- The university’s investment in capital assets, which napolis campus made possible the renovation of a former include land, art and museum objects, infrastructure, research fl oor of the Riley Hospital for Children. The equipment, and buildings, increased $162,140,000 over space was transformed into a state-of-the-art facility for June 30, 2012. Additions to capital assets represent new conducting clinical research trials designed for children. construction, repairs and renovation, as well as major The renovations were completed in the spring of 2013 at investments in equipment and information technology. a cost of $6,100,000. The 18,650 square foot center houses Construction in progress includes academic building laboratory space, exam rooms, bio-storage, administrative projects, major student residence hall improvements, and offi ces, and high-tech video conferencing facilities. construction for research facilities. The major renovation of the Education and Arts Building The Rose Avenue Residence Hall, housing students on the South Bend campus was completed in August beginning in August 2013, is a new 155,000 square foot 2013 at a cost of $22,000,000. The building was renovated complex located on the Bloomington campus. The to house the School of Education, dental education, art residence hall complex consists of 450 beds comprised studios, rehearsal rooms, and an art gallery and audito- of a variety of room styles, including double and single rium. The building design emphasizes student spaces with occupancy units. The complex embodies the university’s enhanced computer clusters, help desk, and group-work commitment to bring the academic life into student living lounges. Classrooms have been updated with advanced environments. The residence hall off ers common spaces, technology and distance–education capabilities. lounges, academic classrooms, fi tness facilities, a cafe, and computer labs. The project was completed at a cost of Debt and Financing Activity $36,000,000. Institutional borrowing capacity is a valuable resource The Bart Kaufman Baseball Field and Andy Mohr Softball that is actively managed in support of the institutional Field Complex was completed in March 2013, creating mission. Bonds, notes, and capital lease obligations totaled important new venues for the intercollegiate baseball and $969,233,000 and $984,456,000 at June 30, 2013, and June 30, softball teams. The facilities are named in honor of major 2012, respectively. gifts to Indiana University Athletics from Bart Kaufman and Andy Mohr. The complex is part of a new generation On October 26, 2012, the university issued Indiana Univer- of state-of-the-art resources for student athletes, with a sity Tax Exempt Student Fee Bonds, Series V-1 and Taxable synthetic turf fi eld for baseball, a natural grass fi eld for Student Fee Bonds, Series V-2 in the total par amount of softball, and indoor/outdoor batt ing cages. Enhanced fan $107,750,000, of which $95,875,000 were refunding bonds

15 and $11,875,000 were new money bonds. The purpose of the issue was to provide fi nancing for qualifi ed energy savings projects on the Indianapolis and South Bend campuses. The proceeds of the bonds were also used to refund all or a portion of Student Fee Bonds, Series P, Q, and R, and Qualifi ed Energy Savings Notes, Series 2005, 2007, and 2008. The refunding portion of the transaction generated future debt service savings of $8,729,000, which equated to a net present value savings of $7,961,000. The all-in true interest cost for Series V-1 was 1.98% and for Series V-2 was 1.79%.

On March 8, 2013, the university issued natural fi xed rate Certifi cates of Participation, Series 2013A with a par amount of $22,515,000. The proceeds fi nanced the construction of the Global and International Studies Building on the Bloomington campus and costs to issue the bonds, including underwriters’ discount. The all-in true interest cost was 2.86%.

The University’s ratings on debt obligations were reviewed and reaffi rmed in February 2013. On February 14, 2013, Moody’s Investors Service reaffi rmed its underlying rating of ‘Aaa’ with a stable outlook on student fee bonds, student residence system bonds, facility revenue bonds, consolidated revenue bonds, and certifi cates of participation. On February 15, 2013, Standard & Poor’s Ratings Services reaffi rmed its underlying rating of ‘AA+’ with a stable outlook on student fee bonds, student resi- East Studio Building, Jacobs School of Music, IU Bloomington dence system bonds, facility revenue bonds, consolidated revenue bonds, and certifi cates of participation. $1,980,000,000 or 13% of operating revenue, nearly identical to the amount of reserves at the close of fi scal year 2012.

Economic Outlook Unfortunately, Indiana’s unemployment rate remains stub- bornly high, ending fi scal year 2013 with an 8.4% rate in With the state able to provide a 3.8% increase in Indiana June, slightly higher than the 8.2% rate at the beginning of state university operating appropriations for fi scal year the fi scal year in July 2012. Thus, unemployment remains a 2014, the long-term trend of decreasing state funding as a major concern and impediment to increased state revenue percentage of total funding has been temporarily stalled. growth and overall state economic wellbeing. Because the state employs a performance funding formula that is administered at both the institutional and campus For fi scal year 2014, total revenues are forecast to increase level, funding increases at Indiana University’s campuses by a modest 2.5%. In addition to concerns about continued ranged from a high of 7.9% at IU’s East campus to 0.6% at state high unemployment, national and international the Southeast campus. For the entire Indiana University threats to the economy remain, perhaps at slightly lower system, operating appropriations increased by 3.6%. levels than a year ago.

The ability of the state to provide an operating funding Student enrollment for the university is projected to remain increase was due to improved state fi nances and strong during the 2013-14 academic year. Overall, the fi nan- continued recovery from the 2008 “Great Recession.” cial position of the university is favorable and manage- While state revenue growth slowed considerably from a ment will continue to monitor state and national economic 6.4% increase in fi scal year 2012 over fi scal year 2011 to conditions as part of its critical fi nancial decision-making a 2.4% increase in fi scal year 2013 over fi scal year 2012, process. revenues exceeded forecast by $91,000,000. Indicative of the state’s recovery from the recession, total combined state reserves at the close of fi scal year 2013 were

16 Statement of Net Position

(in thousands of dollars) June 30, 2013 June 30, 2012 Assets Current assets Cash and cash equivalents $ 335,269 $ 645,147 Accounts receivable, net 132,489 116,646 Current portion of notes and pledges receivable 14,416 15,985 Inventories 11,078 11,389 Short-term investments 107,063 61,475 Other assets 34,745 37,777 Total current assets 635,060 888,419 Noncurrent assets Accounts receivable 10,634 10,640 Notes and pledges receivable 57,508 57,398 Investments 1,491,524 1,269,390 Capital assets, net 2,695,502 2,533,362 Total noncurrent assets 4,255,168 3,870,790 Total assets 4,890,228 4,759,209

Liabilities Current liabilities Accounts payable and accrued liabilities 210,378 228,958 Unearned revenue 145,074 177,913 Current portion of capital lease obligations 1,249 1,538 Current portion of long-term debt 58,802 53,654 Total current liabilities 415,503 462,063

Noncurrent liabilities Capital lease obligations 1,103 1,853 Notes payable 61,315 43,449 Assets held in custody for others 76,677 76,383 Unearned revenue 36,955 35,102 Bonds payable 846,764 883,962 Other long-term liabilities 61,913 55,723 Total noncurrent liabilities 1,084,727 1,096,472 Total liabilities 1,500,230 1,558,535

Net Position Net investment in capital assets 1,779,033 1,694,440 Restricted for: Nonexpendable - endowments 27,998 26,521 Expendable Scholarships, research, instruction and other 136,955 100,135 Loans 19,830 15,979 Capital projects 8,249 398 Debt service 20,247 20,271 Unrestricted 1,397,686 1,342,930 Total net position 3,389,998 3,200,674 Total liabilities and net position $ 4,890,228 $ 4,759,209

See accompanying notes to the ﬁ nancial statements.

17 18 Statement of Revenues, Expenses, and Changes in Net Position

(in thousands of dollars) Fiscal Year Ended June 30, 2013 June 30, 2012 Operating revenues Student fees $ 1,255,936 $ 1,210,085 Less scholarship allowance (211,509) (198,207) Federal grants and contracts 306,524 325,208 State and local grants and contracts 20,502 21,881 Nongovernmental grants and contracts 139,802 101,957 Sales and services of educational units 61,724 62,975 Other revenue 220,912 227,540 Auxiliary enterprises (net of scholarship allowance of $24,391 in 2013 and $22,411 in 2012) 352,845 314,479 Total operating revenues 2,146,736 2,065,918

Operating expenses Compensation and beneﬁ ts 1,781,973 1,744,609 Student ﬁ nancial aid 159,240 163,565 Energy and utilities 70,504 71,561 Travel 47,245 47,449 Supplies and general expense 521,813 478,461 Depreciation and amortization expense 140,766 133,482 Total operating expenses 2,721,541 2,639,127 Total operating loss (574,805) (573,209)

Nonoperating revenues ₍expenses₎ State appropriations 509,598 515,421 Grants, contracts, and other 115,250 116,257 Investment income 47,668 74,637 Gifts 100,259 105,235 Interest expense (30,730) (31,100) Net nonoperating revenues 742,045 780,450 Income before other revenues, expenses, gains, or losses 167,240 207,241

Capital appropriations – 14,157 Capital gifts and grants 21,062 19,775 Additions to permanent endowments 1,022 500 Total other revenues 22,084 34,432 Increase in net position 189,324 241,673 Net position, beginning of year 3,200,674 2,959,001 Net position, end of year $ 3,389,998 $ 3,200,674

See accompanying notes to the ﬁ nancial statements.

19 20 Statement of Cash Flows

(in thousands of dollars) Fiscal Year Ended June 30, 2013 June 30, 2012

Cash flows from operating activities Student fees $ 1,043,398 $ 1,004,520 Grants and contracts 400,472 444,877 Sales and services of educational activities 61,251 62,548 Auxiliary enterprise charges 350,830 314,593 Other operating receipts 221,969 246,365 Payments to employees (1,760,333) (1,756,363) Payments to suppliers (639,401) (604,822) Student ﬁ nancial aid (156,893) (158,942) Student loans collected 11,064 7,226 Student loans issued (9,081) (6,438) Net cash used in operating activities (476,724) (446,436)

Cash flows from noncapital financing activities State appropriations 509,598 525,118 Nonoperating grants and contracts 115,250 116,257 Gifts and grants received for other than capital purposes 100,387 106,865 Direct lending receipts 600,943 615,458 Direct lending payments (602,406) (613,246) Net cash provided by noncapital ﬁ nancing activities 723,772 750,452

Cash flows from capital and related financing activities Capital appropriations – 14,157 Capital grants and gifts received 16,885 20,015 Purchase of capital assets (303,479) (244,954) Proceeds from issuance of capital debt, including refunding activity 40,820 134,816 Principal payments on capital debt (50,096) (46,697) Principal paid on capital leases (1,660) (1,664) Interest paid on capital debt and leases (38,991) (41,709) Net cash used in capital and related ﬁ nancing activities (336,521) (166,036)

Cash flows from investing activities Proceeds from sales and maturities of investments 2,808,571 3,150,406 Investment income 45,242 33,968 Purchase of investments (3,074,218) (3,257,317) Net cash used in investing activities (220,405) (72,943) Net increase (decrease) in cash and cash equivalents (309,878) 65,037 Cash and cash equivalents, beginning of year 645,147 580,110 Cash and cash equivalents, end of year $ 335,269 $ 645,147

See accompanying notes to the ﬁ nancial statements.

21 Statement of Cash Flows

(continued from previous page)

(in thousands of dollars) Fiscal Year Ended June 30, 2013 June 30, 2012 Reconciliation of operating loss to net cash used in operating activities: Operating loss $ (574,805) $ (573,209) Adjustments to reconcile operating loss to net cash used in operating activities: Depreciation and amortization expense 140,766 133,482 Loss on disposal of capital assets 6,513 2,568 Changes in assets and liabilities: Accounts receivable (14,272) (6,642) Inventories 311 631 Other assets (4,633) (4,402) Notes receivable 1,458 (438) Accounts payable and accrued liabilities (18,544) 3,848 Unearned revenue (23,320) (1,185) Assets held in custody for others 294 591 Other noncurrent liabilities 9,508 (1,680) Net cash used in operating activities $ (476,724) $ (446,436)

See accompanying notes to the ﬁ nancial statements.

22 Indiana University Notes to the Financial Statements June 30, 2013 and June 30, 2012 Note 1—Organization and Summary of As a component unit of the state, the university is included Signifi cant Accounting Policies as a discrete entity in the State of Indiana’s Comprehensive Annual Financial Report. ORGANIZATION REPORTING ENTITY Indiana University (university) is a state-supported institution that is fi scally responsible for operations and has The fi nancial reporting entity consists of the primary govern- students enrolled on seven campuses. Campuses are located ment, organizations for which the primary government is in Bloomington, Indianapolis (IUPUI), Richmond (East), fi nancially accountable, and other organizations for which Kokomo, Gary (Northwest), South Bend, and New Albany the nature and signifi cance of their relationship with the (Southeast). The fi nancial statements include the individual primary government are such that exclusion would cause schools, colleges, and departments as part of the comprehen- the reporting entity’s fi nancial statements to be misleading sive reporting entity. The university was established by state or incomplete, as required by GASB Statement No. 14, The legislative act, under Indiana Code Section IC 20-12-23, in Financial Reporting Entity, and as amended by GASB State- 1838, changing the name of its predecessor, Indiana College, ment No. 61, The Financial Reporting Entity: Omnibus. As to Indiana University. The university’s governing body, the additionally required by GASB Statement No. 39, Deter- Trustees of Indiana University (trustees), is comprised of mining Whether Certain Organizations Are Component Units, nine members charged by the Indiana General Assembly organizations that raise and hold economic resources for the with policy and decision-making authority to carry out the direct benefi t of the university are included in the reporting programs and missions of the university. Six of the members entity. The university evaluates potential component units are appointed by the Governor of Indiana, and three are for inclusion in the reporting entity based on these criteria. elected by university alumni. The university is classifi ed as exempt from federal income tax under Section 501(a) of DISCRETELY PRESENTED COMPONENT UNIT the Internal Revenue Code, as an organization described in Section 501(c)(3), and also under Section 115(a). Certain The Indiana University Foundation, Inc. (IU Foundation) is revenues of the university may be subject to federal income organized as a not-for-profi t corporation under the laws of tax as unrelated business income under Internal Revenue the State of Indiana for the exclusive purpose of support- Code Sections 511 to 514. ing the university by receiving, holding, investing, and administering property and making expenditures to or for BASIS OF PRESENTATION the benefi t of the university. The IU Foundation is considered a component unit of the university, which requires The university fi nancial statements have been prepared in discrete presentation, according to the criteria in GASB No. accordance with accounting principles generally accepted in 39, Determining Whether Certain Organizations Are Compo- the United States of America, as prescribed by the Govern- nent Units, as amended by GASB 61, The Financial Reporting mental Accounting Standards Board (GASB). The university Entity: Omnibus. Accordingly, the IU Foundation’s audited reports on a consolidated basis, with a comprehensive, fi nancial statements are presented in their original formats entity-wide presentation of the university’s assets, liabilities, on separate pages. net position, revenues, expenses, changes in net position, and cash fl ows. All signifi cant intra-university transactions The IU Foundation is a not-for-profi t organization that are eliminated upon consolidation. reports under FASB standards, including FASB Statement No. 117, Financial Statements of Not-for-Profi t Organizations. The university reports as a special-purpose government As such, certain revenue recognition criteria and presenta- entity engaged primarily in business-type activities, as tion features diff er from GASB revenue recognition criteria defi ned by GASB. Accordingly, these fi nancial statements and presentation features. No modifi cations have been made have been presented using the economic resources measure- to the IU Foundation’s fi nancial information in the univer- ment focus and the accrual basis of accounting. Business sity’s fi nancial reporting to adjust for these diff erences. The type activities are those that are fi nanced in whole or in part IU Foundation distributed $105,726,000 and $107,057,000 by fees charged to external parties for goods and services. to the university during fi scal years 2013 and 2012, respectively. Complete fi nancial statements for the IU Foundation The preparation of fi nancial statements in conformity with can be obtained from: Indiana University Foundation, Att n: accounting principles generally accepted in the United Controller, PO Box 500, Bloomington, IN 47402. States of America requires management to make estimates and assumptions that aff ect certain reported amounts and disclosures. Actual results could diff er from those estimates.

23 BLENDED COMPONENT UNIT forty years for buildings and building components. Useful lives for capital assets are established using a combination In September 2008, the Trustees of Indiana University of the American Hospital Association guidelines, Internal directed, by resolution, that the Indiana University Build- Revenue Service guidelines, and documented university ing Corporation (IUBC) be formed to serve specifi c experience. Land and capitalized art and museum collec- purposes on behalf of the university and designated that tions are not depreciated. certain of the university’s administrative offi cers, by virtue of their titles, serve as directors and offi cers of IUBC. UNEARNED REVENUE The sole purpose of IUBC is to assist the university in the fi nancing and development of university facilities by Unearned revenue is recorded for current cash receipts owning and leasing such facilities to the university on a of student tuition and fees and certain auxiliary goods lease purchase basis. and services, which will be recorded as revenue in future periods. Amounts received from contract and grant sponsors CASH EQUIVALENTS that have not yet been earned are also recorded as unearned revenue. The university considers all highly liquid investments purchased with a maturity of three months or less to be COMPENSATED ABSENCES cash equivalents. The university invests operating cash in investments with varying maturities. Liabilities for compensated absences are recorded for vacation leave based on actual earned amounts for eligible INVESTMENTS employees who qualify for termination payments. Liabilities for sick leave are recorded for employees who are eligible Investments are carried at fair value, as quoted by the for and have earned termination payments for accumulated major securities markets. Realized and unrealized gains sick days upon termination or retirement. and losses are reported as a component of investment income in the Statement of Revenues, Expenses, and NET POSITION Changes in Net Position. The university’s net position is classifi ed for fi nancial report- ACCOUNTS RECEIVABLE ing in the following categories:

Accounts receivable consist primarily of amounts due from • Net investment in capital assets: This component of net students, grants and contracts, and auxiliary enterprises position includes capital assets, net of accumulated depre- and are recorded net of estimated uncollectible amounts. ciation and outstanding principal debt balances related to the acquisition, construction, or improvement of those NOTES RECEIVABLE assets. • Restricted—nonexpendable: Assets included in the nonex- Notes receivable consists primarily of student loan repay- pendable restricted net position category are subject to ments due to the university. externally imposed stipulations that the principal is to be maintained in perpetuity and invested for the purpose CAPITAL ASSETS of producing present and future income, which may be Capital assets are recorded at cost at the date of acquisition either expended or added to principal. Such assets include or fair market value at the date of contribution in the case permanent endowment funds. of gifts. The university capitalizes equipment with a cost • Restricted—expendable: Resources classifi ed as restricted of $5,000 or more and a useful life in excess of one year. and expendable are those for which the university is Capital assets also include land improvements and infra- legally obligated to spend in accordance with externally structure costing in excess of $75,000. Buildings and build- imposed stipulations, or those stipulations that expire ing renovations that increase the useful life of the building, with the passage of time. costing at least the lesser of $75,000 or twenty percent of • Unrestricted: Unrestricted resources are not subject to the acquisition cost of the existing building, are capitalized. externally imposed restrictions and are primarily used for Intangible assets with a cost of $500,000 or more are subject meeting expenses for academic and general operations of to capitalization. Art and museum objects purchased by the university. or donated to the university are capitalized if the value is $5,000 or greater. Depreciation expense is computed using When an expense is incurred for which both restricted and the straight-line method over the estimated useful lives unrestricted resources are available, the university’s policy of the respective assets, generally fi ve to twenty years for is to apply the most appropriate fund source based on the equipment, ten years for library books, ten to forty years relevant facts and circumstances. for infrastructure and land improvements, and fi fteen to

24 REVENUES No. 62, Codifi cation of Accounting and Financial Reporting Guidance Contained in Pre-November 30, 1989 FASB and AICPA University revenues are classifi ed as either operating or Pronouncements, in fi scal year 2013. This statement codifi es all nonoperating as follows: sources of generally accepted accounting principles for state and local governments into a single source. • Operating revenues: Operating revenues result from exchange transactions, such as student tuition and fees Eff ective with the fi scal year ended June 30, 2013, the univer- (net of scholarship discounts and allowances), govern- sity adopted GASB Statement No. 63, Financial Reporting of ment and other grants and contracts, and sales and Deferred Outfl ows of Resources, Deferred Infl ows of Resources services of auxiliary enterprises (net of scholarship and Net Position. The standard introduces and defi nes those discounts and allowances). elements as a consumption of net assets by the university that • Nonoperating revenues: Nonoperating revenues include is applicable to a future reporting period, and an acquisition those derived from nonexchange transactions such as of net assets by the university that is applicable to a future gifts and certain federal and state grants. Nonoperating reporting period, respectively. The standard also incorpo- revenues include signifi cant revenue sources that are rates deferred outfl ows of resources and deferred infl ows relied upon for operations, such as state appropriations, of resources into the defi nitions of the required components federal Pell grants, and investment income. of the residual measure and by renaming that measure as net position, rather than net assets. In accordance with the SCHOLARSHIP DISCOUNTS AND ALLOWANCES standard, the university has no deferred outfl ows or infl ows for the fi scal year ended June 30, 2013 and has modifi ed the Student tuition and fees and other student revenues are presentation of the Statement of Net Position accordingly. reported gross with the related scholarship discounts and allowances directly below in the Statement of Revenues, RECLASSIFICATIONS Expenses, and Changes in Net Position. Scholarship discounts and allowances are calculated as the diff er- Certain reclassifi cations have been made to prior year state- ence between the stated charges for goods and services ments and certain notes for comparative purposes and do not provided by the university and the amounts paid by constitute a restatement of prior periods. students and/or third parties making payments on behalf of students. Note 2—Deposits and Investments

NEW ACCOUNTING PRONOUNCEMENTS DEPOSITS GASB issued Statement No 60, Accounting and Financial The combined bank balances of the university’s demand Reporting for Service Concession Arrangements, in November deposits were $67,819,000 and $137,657,000 at June 30, 2010. This standard provides guidance on fi nancial report- 2013 and 2012, respectively. The university had balances in ing for arrangements where a government conveys to excess of Federal Deposit Insurance Corporation limits in another entity the right and related obligation to provide the amount of $67,547,000 and $61,187,000 at June 30, 2013 services through the use of infrastructure or another and 2012, respectively. The balance in excess of FDIC limits government asset in exchange for signifi cant consideration is subject to custodial credit risk. The custodial credit risk from that entity. The requirements of this statement are for deposits is the risk that, in the event of the failure of a eff ective for fi nancial statements for periods beginning depository fi nancial institution, a government will not be able after December 15, 2011. The university has no service to recover deposits or will not be able to recover collateral concession arrangements as defi ned by this new standard. securities that are in the possession of an outside party. The university does not have a formal deposit policy for custodial GASB issued Statement No. 61, The Financial Reporting credit risk, however the university monitors the credit rating Entity: Omnibus, in November 2010. This standard modifi es and certain fi nancial performance metrics of its custodial and certain requirements for inclusion of component units in commercial banks on a quarterly basis. the fi nancial reporting entity. This Statement clarifi es the manner in which that determination should be made and INVESTMENTS the types of relationships that generally should be considered in making the determination. The provisions of this The trustees have acknowledged responsibility as a fi duciary statement are eff ective for fi nancial statements for periods body for the invested assets of the university. Indiana Code beginning after June 15, 2012. The amendments made 30-4-3-3 requires the trustees to “exercise the judgment and under GASB 61 did not result in any reporting changes to care required by Indiana Code 30-4-3.5”, the Indiana Uniform the university’s June 30, 2013, fi nancial statements. Prudent Investor Act. That act requires the trustees to act “as a prudent investor would, by considering the purposes, terms, The university applied the requirements of Statement distribution requirements, and other circumstances of the trust. In satisfying this standard, the trustee shall exercise

25 reasonable care, skill, and caution.” The trustees have the and commercial banks. The university had $1,519,000 and responsibility to assure the assets are prudently invested in $1,423,000 exposed to custodial credit risk at June 30, 2013 a manner consistent with the university’s investment policy. and 2012, respectively. The university had $20,428,000 The trustees have delegated the day-to-day responsibilities and $10,604,000 where custodial credit risk could not be for overseeing the investment program to the Offi ce of the determined at June 30, 2013 and 2012, respectively. The Treasurer. remainder of the university’s investments are not exposed to custodial credit risk and refl ect either investment securi- At June 30, 2013 and 2012, the university had investments ties registered in the name of the university, investment and deposits, including endowment funds, as shown below: securities loaned for collateral received, or other types of investments not exposed to custodial credit risk. ______(dollar amounts presented in thousands) Interest Rate Risk Fair Value Interest rate risk is the risk that changes in interest rates Investment Type June 30, 2013 June 30, 2012 will adversely aff ect the fair value of an investment. The university’s policy for controlling its exposure to fair value Corporate bonds $ 505,798 $ 469,713 losses arising from increasing interest rates is to constrain Money market funds 350,906 440,312 average portfolio duration within ranges of a target Government bonds 234,467 172,901 portfolio duration set for each portfolio of operating fund External investment pools 212,546 204,238 investments. The portfolios may seek to enhance returns Government mortgage- backed by att empting to time movements of interest rates within securities 182,407 157,230 the allowable ranges. Asset-backed securities 149,680 141,065 Fixed income funds 99,019 – Commercial mortgage-backed 75,401 52,955 Nongovernment-backed C.M.O.s 53,671 46,316 Index-linked government bonds 30,553 26,524 Government agencies 28,892 34,154 Short-term bills and notes 25,671 13,818 Municipal/provincial bonds 8,482 12,928 Commercial paper 7,998 4,799 Government-issued commercial mortgage- backed 3,489 2,961 Mutual funds 2,976 2,238 Venture capital 2,465 2,750 Real estate 1,025 1,105 Refl ecting Pool, IUN Guaranteed fi xed income – 5,708 All other (41,590) 184,298 Total $ 1,933,856 $ 1,976,013 Library, IUS

______

Investment Custodial Risk The custodial credit risk for investments is the risk that, in the event of the failure of the counterparty to a transaction, a government will not be able to recover the value of investment or collateral securities that are in the possession of an outside party. The university manages custodial credit risk through the types of investments that are allowed by investment policy. The university also monitors the credit rating and certain ﬁ nancial performance metrics of its custodial

26 The university had investments with the following maturities at June 30, 2013: ______(dollar amounts presented in thousands) Fair Value Investment Maturities (in years)

Investment Type June 30, 2013 Less than 1 1–5 6–10 More than 10 Investments with maturity date Corporate bonds $ 505,798 $ 64,020 $ 273,807 $ 117,958 $ 50,013 Government bonds 234,467 43,381 57,311 102,399 31,376 Government mortgage-backed securities 182,407 57,904 1,815 11,810 110,878 Asset-backed securities 149,680 1,449 87,624 31,545 29,062 Commercial mortgage-backed 75,401 – 2,675 502 72,224 Nongovernment-backed C.M.O.s 53,671 4 – 3,150 50,517 Index-linked government bonds 30,553 1,748 – 2,403 26,402 Government agencies 28,892 5,149 14,154 3,178 6,411 Short-term bills and notes 25,671 25,671 – – – Municipal/provincial bonds 8,482 699 3,832 123 3,828 Commercial paper 7,998 7,998 – – – Government-issued commercial mortgage-backed 3,489 – 1,411 1,887 191 Other ﬁ xed income 23,274 6,170 3,169 10,086 3,849 Total investments with maturity date 1,329,783 214,193 445,798 285,041 384,751 Investments with undetermined maturity date Money market funds 350,906 350,906 – – – External investment pools 212,546 212,546 – – – Fixed income funds 99,019 99,019 – – – Mutual funds 2,976 2,976 – – – Venture capital 2,465 2,465 – – – Real estate 1,025 1,025 – – – All other (64,864) (64,864) – – – Total investments with undetermined maturity date 604,073 604,073 – – – Total $ 1,933,856 $ 818,266 $ 445,798 $ 285,041 $ 384,751 ______

27 The university had investments with the following maturities at June 30, 2012: ______(dollar amounts presented in thousands) Fair Value Investment Maturities (in years) Investment Type June 30, 2012 Less than 1 1–5 6–10 More than 10 Investments with maturity date Corporate bonds $ 469,713 $ 44,406 $ 239,730 $ 127,528 $ 58,049 Government bonds 172,901 10,980 64,405 60,456 37,060 Government mortgage-backed securities 157,230 2,913 2,295 27,195 124,827 Asset-backed securities 141,065 807 95,554 25,322 19,382 Commercial mortgage-backed 52,955 – 355 1,442 51,158 Nongovernment-backed C.M.O.s 46,316 – 18 3,796 42,502 Government agencies 34,154 9,432 17,539 2,284 4,899 Index-linked government bonds 26,524 – 393 20,593 5,538 Short-term bills and notes 13,818 13,818 – – – Municipal/provincial bonds 12,928 1,053 4,741 842 6,292 Guaranteed ﬁ xed income 5,708 4,616 1,092 – – Commercial paper 4,799 4,799 – – – Government-issued commercial mortgage-backed 2,961 – – 2,811 150 Other ﬁ xed income 13,633 2,900 2,948 6,299 1,486 Total investments with maturity date 1,154,705 95,724 429,070 278,568 351,343 Investments with undetermined maturity date Money market funds 440,312 440,312 – – – External investment pools 204,238 204,238 – – – Venture capital 2,750 2,750 – – – Mutual funds 2,238 2,238 – – – Real estate 1,105 1,105 – – – All other 170,665 170,665 – – – Total investments with undetermined maturity date 821,308 821,308 – – – Total $ 1,976,013 $ 917,032 $ 429,070 $ 278,568 $ 351,343

______

28 Credit Risk

Credit risk is the risk that an issuer or other counterparty to or as speciﬁ ed in each manager’s guidelines. an investment will not fulﬁ ll its obligations. The weighted average credit quality of each portfolio of university operat- At June 30, 2013 and 2012, university investments had debt ing funds investments must be at least ’AA-/Aa3‘ for Defen- securities with associated credit ratings as shown below: sive Managers; ’A/A2‘ for Core Plus Managers, ______

(dollar amounts presented in thousands) Fair Value Percentage of Fair Value Percentage of Credit Quality Rating June 30, 2013 Total Pool June 30, 2012 Total Pool AAA $ 296,587 15.34% $ 271,937 13.76% AA 522,507 27.02% 447,172 22.63% A 174,998 9.05% 162,315 8.21% BBB 219,757 11.36% 202,314 10.24% BB 99,318 5.14% 81,791 4.14% B 47,881 2.48% 41,044 2.08% CCC 19,961 1.03% 12,127 0.61% CC 6,154 0.32% 3,971 0.20% C 343 0.02% – – D 1,039 0.05% 2,164 0.11% Not Rated 545,311 28.19% 751,178 38.02% Total $ 1,933,856 100.00% $ 1,976,013 100.00% ______

Concentration of Credit Risk At June 30, 2013 and 2012, the university had investments exposed to foreign currency risk stated in U.S. Dollar Concentration of credit risk is the risk of loss att ributed to equivalents as shown below: the magnitude of a government’s investment in a single ______issuer. The university’s investment policy requires that (dollar amounts presented in thousands) investments are to be diversifi ed to the extent that the securities of any single issuer shall be limited to 3.5% of Currency 2013 2012 the market value in a particular manager’s portfolio. U.S. Mexican peso $13,018 $11,071 Government and U.S. governmental agency securities are Malaysian ringgit 2,623 1,961 exempt from this policy requirement. Philippine peso 1,890 900 Chilean peso 1,203 – Foreign Currency Risk All other (10,435) (5,206) Foreign currency risk is the risk that changes in exchange Total $ 8,299 $ 8,726 rates will adversely aff ect the fair value of a government’s investments and deposits. The university’s policy for The negative values in All other are a result of investments controlling exposure to foreign currency risk is to constrain in foreign currency derivatives which have a negative investments in non-U.S. dollar denominated debt to 25% of market value and from large pending foreign exchange an individual manager’s portfolio, or as specifi ed in each sales. manager’s guidelines. Minimal foreign currency exposure ______could occur if one of the university’s investment managers purchases non-U.S. dollar holdings and does not hedge the ENDOWMENTS currency. As of June 30, 2013, and June 30, 2012, unrealized Endowment funds are managed pursuant to an Invest- losses on foreign currency translation amounted to $97,000 ment Agency Agreement between the Trustees of Indiana and $974,000, respectively. University (trustees) and the IU Foundation, which delegates investment management responsibilities to the IU Foundation. Indiana Code 30-2-12, Uniform Management of Institutional Funds, sets forth the provisions governing

29 the investment of endowment assets and the expendi- The PSTF investments are managed to address appropri- ture of endowment fund appreciation. The code requires ate diversifi cation, specifi cally to mitigate interest rate risk that the trustees and their agents act in good faith and and protect the fund against a concentration of credit risk. with the care a prudent person acting in a like position The IU Foundation’s PSTF policy limits commercial paper, would use under similar circumstances, with respect to Certifi cates of Deposit, Bankers’ Acceptances, and Repurchase the investment of endowment assets. The code also sets Agreements to $10,000,000 per issuer and money market forth provisions governing the expenditure of endow- funds and short term bond funds to $50,000,000 per fund, with ment fund appreciation, under which the trustees may the exception of U.S. Treasuries and Agencies, or accounts authorize expenditure, consistent with donor intent. The collateralized by Treasuries or Agencies. trustees may, at their discretion, direct all or a portion of the university’s endowment funds to other investments, DERIVATIVES exclusive of the IU Foundation’s investment funds. The spending policy of the trustees is to distribute 4.834% of A derivative is a unique and often complex fi nancial arrange- the twelve quarter rolling average of pooled fund values. ment between the university and another party. The value This rate will be reduced at the rate of 0.083% per year of a derivative or the cash it provides is based on changes in over the next four years resulting in a 4.5% distribution market prices, such as interest rates or commodity prices, in a rate in fi scal year 2016-2017. Funds held by endowments separate transaction or agreement. managed by the IU Foundation are used to acquire pooled shares. Derivatives are entered into for at least four reasons:

Endowment funds have a perpetual investment horizon • As an investment and, as appropriate, may be invested in asset classes with • As a hedge to reduce a specifi c fi nancial risk longer term risk/return characteristics, including, but not • To lower borrowing costs limited to stocks, bonds, real estate, private placements, • To manage cash fl ows and alternative investments. The Indiana University Endowments (endowments) are managed pursuant to The university holds derivative instruments, such as futures, an Investment Agency Agreement between the trustees forwards, options, and swaps in its portfolio for investment and the IU Foundation dated November 14, 2005, which purposes only. The fair value of derivatives held by the delegated investment management responsibilities to the university was $1,124,000 and ($113,000) at June 30, 2013 and IU Foundation, subject to the university’s management 2012, respectively. The notional market value was $78,804,000 agreement with the IU Foundation. Endowment assets and ($51,587,000) at June 30, 2013 and 2012, respectively. The may be invested in pooled funds or in direct investments, change in fair value was ($270,000) and $544,000 in fi scal years or a combination of the two. Assets will typically be diver- 2013 and 2012, respectively. sifi ed among high quality stocks and bonds. Additional asset classes, such as absolute return, private equity, and Credit Risk, Interest Rate Risk and Foreign Currency real asset investments, may be included when it is reason- Risk able to expect these investments will either increase return Derivative transactions involve, to varying degrees, credit risk, or reduce risk, or both. Participation in the pooled invest- interest rate risk, and foreign currency risk. Credit risk is the ments is achieved by owning units of the Pooled Long- possibility that a loss may occur because a party to a transac- Term Fund and considered an external investment pool tion fails to perform according to terms. Interest rate risk is the to the university. At June 30, 2013, all endowments held possibility that a change in interest rates will cause the value with the IU Foundation were invested in pooled funds. of a fi nancial instrument to decrease or become more costly The Pooled Long-Term portfolio is diversifi ed based on to sett le. Foreign currency risk is the possibility that changes manager selection, investment style, and asset type to in exchange rates will adversely aff ect the cash fl ows or fair avoid any disproportionate risk related to any one indus- value of a transaction. The credit risk, interest rate risk, and try or security. foreign currency risk associated with derivatives, the prices of which are constantly fl uctuating, are regulated by imposing Pooled Short Term Fund (PSTF) strict limits as to the types, amounts, and degree of risk that investment managers may undertake. Spending policy distributions from the Endowment funds are held in the PSTF until utilized by the university. The IU Foundation’s PSTF Investment Policy State- ment governs investment of PSTF assets. Objectives of the PSTF include providing for the preservation of capital for account holders and maintenance of adequate liquidity to meet spending requirements.

30 Note 3—Accounts Receivable

Accounts receivable consisted of the following at June 30, 2013 and 2012: ______

(dollar amounts presented in thousands) June 30, 2013 June 30, 2012 Student accounts $ 37,174 $ 36,193 Auxiliary enterprises and other operating activities 74,958 57,870 State appropriations – – Federal, state, and other grants and contracts 16,881 21,771 Capital appropriations and gifts 2,241 327 Other 10,103 10,447 Current accounts receivable, gross 141,357 126,608 Less allowance for uncollectible accounts (8,868) (9,962) Current accounts receivable, net $ 132,489 $ 116,646

Noncurrent accounts receivable $ 10,634 $ 10,640 ______

Note 4—Capital Assets ______

Fiscal year ended June 30, 2013 (dollar amounts presented in thousands) Balance Balance June 30, 2012 Additions Transfers Retirements June 30, 2013 Assets not being depreciated: Land $ 57,085 $ 8,894 $ – $ – $ 65,979 Art & museum objects 79,342 313 – 19 79,636 Construction in progress 146,311 148,105 (85,072) (11) 209,355 Total capital assets not being depreciated 282,738 157,312 (85,072) 8 354,970 Other capital assets: Infrastructure 164,285 4,914 3,559 – 172,758 Intangibles 2,690 948 6,696 – 10,334 Land improvements 37,530 8,068 2,818 – 48,416 Equipment 408,724 37,352 4,246 23,134 427,188 Library books 223,935 17,059 – 18,851 222,143 Buildings 3,243,814 82,467 67,753 4,614 3,389,420 Total other capital assets 4,080,978 150,808 85,072 46,599 4,270,259 Less accumulated depreciation for: Infrastructure 130,042 3,285 – – 133,327 Intangibles 1,009 1,309 – – 2,318 Land improvements 13,238 2,339 – – 15,577 Equipment 287,912 32,735 – 21,713 298,934 Library books 106,910 23,638 – 18,852 111,696 Buildings 1,291,243 77,460 – 828 1,367,875 Total accumulated depreciation, other 1,830,354 140,766 – 41,393 1,929,727 capital assets Capital assets, net $ 2,533,362 $ 167,354 $ – $ 5,214 $ 2,695,502

31 Fiscal year ended June 30, 2012

(dollar amounts presented in thousands) Balance Balance June 30, 2011 Additions Transfers Retirements June 30, 2012 Assets not being depreciated: Land $ 54,439 $ 2,646 $ – $ – $ 57,085 Art & museum objects 79,059 283 – – 79,342 Construction in progress 154,340 103,087 (109,345) 1,771 146,311 Total capital assets not being depreciated 287,838 106,016 (109,345) 1,771 282,738 Other capital assets: Infrastructure 160,075 3,669 541 – 164,285 Intangibles 2,690 – – – 2,690 Land improvements 34,309 3,221 – – 37,530 Equipment 395,455 27,054 6,271 20,056 408,724 Library books 218,308 24,936 – 19,309 223,935 Buildings 3,061,556 84,557 102,533 4,832 3,243,814 Total other capital assets 3,872,393 143,437 109,345 44,197 4,080,978 Less accumulated depreciation for: Infrastructure 126,384 3,658 – – 130,042 Intangibles 336 673 – – 1,009 Land improvements 11,266 1,972 – – 13,238 Equipment 274,166 31,917 – 18,171 287,912 Library books 104,079 22,140 – 19,309 106,910 Buildings 1,221,767 73,122 – 3,646 1,291,243 Total accumulated depreciation, other 1,737,998 133,482 – 41,126 1,830,354 capital assets Capital assets, net $ 2,422,233 $ 115,971 $ – $ 4,842 $ 2,533,362 ______

Note 5—Accounts Payable and Accrued Liabilities

Accounts payable and accrued liabilities consisted of the following at June 30, 2013 and 2012: ______

(dollar amounts presented in thousands) June 30, 2013 June 30, 2012 Accrued payroll $ 21,876 $ 27,140 Accrual for compensated absences 41,536 44,471 Interest payable 12,937 12,973 Vendor and other payables 134,029 144,374 Total accounts payable and accrued liabilities $ 210,378 $ 228,958 ______

32 Note 6—Other Liabilities Noncurrent liability activity for the ﬁ scal years ended June 30, 2013 and 2012 is summarized as follows: ______

Fiscal year ended June 30, 2013 (dollar amounts presented in thousands) Balance Balance June 30, 2012 Additions Reductions June 30, 2013 Current Bonds, notes, and capital leases payable $ 984,456 $ 41,381 $ 56,604 $ 969,233 $ 60,051 Other liabilities: Unearned revenue 213,015 – 30,986 182,029 145,074 Assets held in custody for others 76,784 417 – 77,201 524

Compensated absences 64,142 20,986 17,812 67,316 41,537 Other 36,053 3,442 3,361 36,134 – Total other liabilities 389,994 24,845 52,159 362,680 187,135 Total noncurrent liabilities $1,374,450 $ 66,226 $ 108,763 $ 1,331,913 $ 247,186

Fiscal year ended June 30, 2012 (dollar amounts presented in thousands) Balance Balance June 30, 2011 Additions Reductions June 30, 2012 Current Bonds, notes, and capital leases payable $ 899,340 $ 136,532 $ 51,416 $ 984,456 $ 55,193 Other liabilities: Unearned revenue 214,200 – 1,185 213,015 177,913 Assets held in custody for others 76,308 476 – 76,784 401

Compensated absences 65,789 16,035 17,682 64,142 44,471 Other 36,110 3,201 3,258 36,053 – Total other liabilities 392,407 19,712 22,125 389,994 222,785 Total noncurrent liabilities $ 1,291,747 $ 156,244 $ 73,541 $ 1,374,450 $ 277,978

Certain reclassiﬁ cations have been made to the prior year for comparative purposes and do not constitute a restatement of prior periods. ______Note 7 — Bonds and Notes Payable 2013 and 2012, was $966,881,000 and $981,065,000, respectively. This indebtedness included principal outstanding The university is authorized by acts of the Indiana General at June 30, 2013 and 2012, for bonds issued under Indiana Assembly to issue bonds, notes, and other forms of indebt- Code (IC) 21-34-6 (Student Fee debt) of $448,520,000 and edness for the purpose of ﬁ nancing construction of facilities $463,056,000, respectively, and for bonds issued under IC that include academic and administrative facilities, research 21-35-3 (Revenue debt) of $410,895,000 and $428,840,000, facilities on the Bloomington and Indianapolis campuses, respectively. Total bonds and notes payable at June 30, 2013 athletic facilities, parking facilities, student housing, student and 2012, include an additional accreted value of outstand- union buildings, and energy savings projects. At June 30, ing Student Fee bonds issued as capital appreciation bonds 2013 and 2012, the university had serial bonds, term bonds, of $13,936,000 and $17,017,000, respectively. The calcula- and capital appreciation bonds outstanding with maturi- tion of total bonds and notes payable at June 30, 2013 and ties that extend to June 1, 2038. The university has both 2012, includes the addition of bond premium outstanding of tax-exempt and taxable bonds outstanding. $60,476,000 and $52,786,000, respectively, and the subtrac- tion of deferred charges of $16,850,000 and $9,536,000, The total outstanding bonds and notes payable at June 30, respectively. As of June 30, 2013, debt service payments to

33 maturity total $1,337,285,000, of which $508,053,000 is from investor receives both the initial principal amount and the bonds eligible for fee replacement appropriations. total investment return. CABs typically are sold at a deeply discounted price and are distinct from traditional zero On a biennial basis, the Indiana General Assembly autho- coupon bonds because the investment return is consid- rizes a specifi c state appropriation to the university for ered to be in the form of compounded interest rather than the purpose of reimbursing a portion of the debt service accreted original issue discount. Total debt service payments payments on bonds issued under IC 21-34-6 for certain to maturity, as of June 30, 2013 and 2012, include CAB academic facilities. Such academic facilities include class- payments of $22,305,000 and $28,690,000, respectively, of rooms, libraries, laboratories, and other academic support which $3,525,000 and $6,150,000 are eligible for fee replace- facilities as designated by the Indiana General Assembly. ment appropriations, respectively. These specifi c state appropriations are referred to as “fee replacement” appropriations, and are received from the Consolidated Revenue Bonds are unsecured obligations of State of Indiana on a semi-annual basis. This appropria- the university that carry a promise of repayment that will tion is renewed and supplemented on a biennial basis come fi rst from net income generated from certain desig- because state statutes prohibit a sitt ing General Assembly nated housing facilities, parking facilities and other auxiliary from binding subsequent General Assemblies with respect facilities along with certain research revenues and athletic to future appropriation of funds. The State of Indiana has revenues, and secondly, from other legally available funds fully funded all fee replacement obligations established by of the university. prior General Assemblies since the State began authoriz- ing fee replacement appropriations over 40 years ago. The The Indiana University Building Corporation (IUBC) is an outstanding principal balances which are eligible for fee affi liated single-purpose Indiana not-for-profi t corporation replacement appropriations, as of June 30, 2013 and 2012, that was formed by the Trustees of Indiana University in are $386,207,000 and $411,423,000, respectively. 2008. The sole purpose of this entity is to assist the university in the fi nancing and development of university facilities In addition to serial and term bonds, the university has by owning and leasing such facilities to the university on issued capital appreciation bonds (CABs). A CAB is a a lease purchase basis. Certifi cates of Participation in lease long-term municipal security on which the investment payments between the university as lessee and IUBC as return on an initial principal amount is reinvested at a lessor are included in the outstanding indebtedness table stated compounded rate until maturity. At maturity, the under IC 21-33-3-5 and are classifi ed as notes payable.

As of June 30, 2013 and 2012, outstanding indebtedness from bonds and notes is summarized as follows: ______(dollar amounts presented in thousands) Principal Principal Final Maturity Outstanding Outstanding Bonding Authority Interest Rates Year Ended At June 30, 2013 At June 30, 2012 Indiana Code 21-34-6 (Bonds: Student Fee Bonds) 0.30 to 6.40% 2033 $ 448,520 $ 463,056 Indiana Code 21-35-3 (Bonds: Consolidated Revenue Bonds) 2.00 to 5.64% 2038 410,895 428,840 Indiana Code 21-34-10-7 (Bonds: Energy Savings Student Fee Bonds) – – – 2,649 Indiana Code 21-33-3-5 (Notes: Certiﬁ cates of Participation) 2.00 to 5.95% 2037 63,840 43,270 Subtotal bonds and notes payable 923,255 937,815 Add unamortized bond premium 60,476 52,786 Less deferred charges (16,850) (9,536) Total bonds and notes payable $ 966,881 $ 981,065 ______

34 As of June 30, 2013, the university does not have any variable rate bonds, notes, or commercial paper outstanding. The principal and interest requirements to maturity for bonds and notes payable are as follows: ______(dollar amounts presented in thousands) Fiscal Year Bond Note Total Bond Note Total Total Debt Ended June 30 Principal Principal Principal Interest Interest Interest Service Payments 2014 $ 52,905 $ 2,525 $ 55,430 $ 43,384 $ 2,797 $ 46,181 $ 101,611 2015 56,303 2,800 59,103 39,377 2,522 41,899 101,002 2016 56,217 2,855 59,072 37,157 2,447 39,604 98,676 2017 58,564 2,940 61,504 34,932 2,357 37,289 98,793 2018 60,261 3,025 63,286 32,529 2,243 34,772 98,058 2019 - 2023 246,980 16,420 263,400 112,042 9,283 121,325 384,725 2024 - 2028 200,015 16,270 216,285 60,525 5,558 66,083 282,368 2029 - 2033 95,290 13,610 108,900 20,488 1,979 22,467 131,367 2034 - 2038 32,880 3,395 36,275 4,124 286 4,410 40,685 Total $ 859,415 $ 63,840 $ 923,255 $ 384,558 $ 29,472 $ 414,030 $1,337,285

Bond and note interest shown above are reported gross of (before) any federal interest subsidy scheduled to be received on taxable Build America Bonds. ______

In prior years, the university has defeased several bond issues In February 2009, the United States Congress enacted the Ameri- either with cash or by issuing new debt. United States Treasury can Recovery and Reinvestment Act of 2009 (ARRA). ARRA obligations or federal agency securities have been purchased in allowed certain tax advantages to state and local governmental amounts suffi cient to pay principal and interest payments when entities when such entities issued qualifying taxable obligations, due, through the maturity or call dates of the defeased bonds. referred to as Build America Bonds (BABs). While the BAB provi- These securities have been deposited in irrevocable trusts as sions in ARRA expired as of January 1, 2011, the obligation of the required to defease the bonds. The defeased bonds and the related U.S. Treasury to make subsidy payments on BABs will remain in trusts balances are not refl ected on the university’s books. eff ect through the fi nal maturity date of BABs. Although issuers of BABs were eligible to receive subsidy payments from the As of June 30, 2013, the previously defeased bonds held in escrow U.S. Treasury equal to 35 percent of the corresponding interest have the following amounts of principal outstanding: payable on the related BABs, subsidies that paid after Febru- ______ary 28, 2013, were cut by 8.7% due to the federal sequestration. (dollar amounts presented in thousands) Total federal interest subsidies that were originally scheduled Principal to be received over the life of the BABs debt outstanding as of Defeased Bonds (Refunded) Outstanding Call Date June 30, 2013, were $32,354,000. However, through June 30, Student Fee Bonds, Series O $ 41,710 8/1/2013 2013, BABs subsidies for Consolidated Revenue Bonds, Series Student Fee Bonds, Series P 71,215 8/1/2014 2010B and the Certifi cates of Participation, Series 2009B were reduced by $73,000. Subsequent to the fi nancial reporting date, Student Fee Bonds, Series Q 20,270 8/1/2016 the BABs subsidy for Student Fee Bonds, Series T-2 was reduced Student Fee Bonds, Series R 15,780 8/1/2016 by $42,000. BABs subsidies paid between October 1, 2013, and Facility Revenue Bonds, Series 2004 9,705 11/15/2014 September 30, 2014, are scheduled to be reduced by 7.2% due to Student Residence System Bonds, the federal sequestration. For fi scal year ending June 30, 2014, 16,400 11/1/2014 Series 2004B the total expected subsidy reductions due to the sequestration is $197,000, which is subject to changes enacted by Congress at Total Defeased Bonds $ 175,080 subsequent dates. ______

35 On October 26, 2012, the university issued natural fi xed rate Note 9—Federal Obligations Under Student Loan Student Fee Bonds, Series V-1 (Tax-Exempt) and Series V-2 Programs (Taxable) with par amounts of $60,265,000 and $47,485,000, respectively. This included refunding bonds of $48,390,000 and Campus based student loans are funded by new allocations $47,485,000, respectively, and new money bonds of $11,875,000 received from the federal government, as well as principal and $0, respectively. The Series V-1 proceeds were used to and interest collected from previous student loan recipients. refund a portion of Student Fee Bonds Series P, Q, and R; fi nance The federal government advanced $144,000 and $214,000 qualifi ed energy savings projects on the Indianapolis and South for health professions and nursing loan programs for fi scal Bend campuses; and refund Qualifi ed Energy Savings Notes, years ended June 30, 2013 and 2012, respectively. Series 2005, 2007, and 2008. The Series V-2 proceeds were used to refund a portion of Student Fee Bonds Series P. Bond proceeds Liabilities at June 30, 2013 and 2012, for loan programs were were also used to pay costs to issue the bonds, including under- as follows: writers’ discount. At issuance, the all-in true interest cost for ______Series V-1 was 1.98% and for Series V-2 was 1.79%. The refunding (dollar amounts presented in thousands) bonds produced a net present value savings of $4,320,000 and $3,641,000, respectively, which was 8.31% and 8.45% of refunded June 30, 2013 June 30, 2012 par bonds, respectively. Current portion of assets held in custody for others $ 524 $ 401 On March 8, 2013, the university issued natural fi xed rate Noncurrent liabilities: Certifi cates of Participation, Series 2013A with a par amount of Federal share of interest 41,740 40,286 $22,515,000. The proceeds fi nanced the construction of the Global and International Studies Building on the Bloomington campus Perkins loans 17,028 17,942 and costs to issue the bonds, including underwriters’ discount. At Health professions loans 15,938 16,204 issuance, the true interest cost for the certifi cates was 2.86%. Nursing loans 1,971 1,951 Note 8—Lease Obligations Total noncurrent portion of assets held in custody The university leases certain facilities. The majority of the for others 76,677 76,383 facility leases include renewal options and some provide for Total assets held in escalation of rent based on changes in operating costs. Some custody for others $ 77,201 $ 76,784 leases are in substance lease-purchases and, as such, are ______recorded as capital lease obligations. Note 10—Risk Management Scheduled lease payments for the years ending June 30 are as follows: The university is exposed to various risks of loss, includ- ______ing torts, theft, damage or destruction of assets, errors or (dollar amounts presented in thousands) omissions, job-related illnesses or injuries to employees, Capital Operating and health care claims on behalf of employees and their dependents. The university manages these risks through a 2014 $ 1,341 $ 14,962 combination of risk retention and commercial insurance, 2015 650 9,459 including coverage from internally maintained funds as well as from a wholly-owned captive insurance company, 2016 343 8,533 Old Crescent Insurance Company (OCIC). The university is 2017 136 5,121 self-funded for damage to buildings and building contents 2018 34 2,933 for the fi rst $100,000 per occurrence with an additional $400,000 per occurrence covered by OCIC, with commercial 2019-2023 – 12,110 excess property coverage above this amount. The univer- 2024-2028 – 2,969 sity is self-funded for comprehensive general liability and automobile liability for the fi rst $100,000 per occurrence with 2029 – 13 an additional $900,000 per occurrence covered by OCIC and Total future minimum payments 2,504 $ 56,100 with supplementary commercial liability umbrella policies. Less: interest (152) The university has a malpractice and professional liability policy in the amount of $250,000 for each claim and $750,000 Total principal payments annually in aggregate provided by OCIC. The university is outstanding $ 2,352 self-funded for the fi rst $850,000 of any workers’ compensa- ______tion claim. Workers’ compensation claims above $850,000 are covered by commercial insurance and are subject to

36 statutory limits. The university is self-funded for the fi rst calling 1-888-526-1687, or by reviewing the Annual Report $850,000 for employer liability claims with an additional online at www.in.gov/inprs/annualreports.htm. $1,000,000 coverage through commercial insurances. Contributions made by the university totaled $25,785,000 The university has four health care plans for full-time and $23,972,000 for fi scal years ended June 30, 2013 and appointed employees, one of which is also available to retir- 2012, respectively. This represented a 9.7% and 8.6% univer- ees not eligible for Medicare. All of the employee plans are sity pension benefi t contribution for fi scal years ended June self-funded. The university records a liability for incurred 30, 2013 and 2012, respectively, and a 3% university contri- but unpaid claims for university-sponsored, self-funded bution for the annuity savings account provisions each year. health care plans. This liability is estimated to be no more than 15% of the paid self-funded claims during the fi scal PERF Funding Policy and Annual Pension Cost year, and totals $25,133,000 and $26,990,000 at June 30, 2013 and 2012, respectively. In addition, a potential claims The contribution requirements of plan members for PERF fl uctuation liability of $9,876,000 has been recorded at June are established by the Board of Trustees of PERF. The 30, 2013 and 2012. university’s annual pension cost and related information, as provided by the actuary, is presented below. Separate funds have been established to account for the liability of incurred but unpaid health care claims, as well as The employer contributions required by the funding policy any unusual catastrophic claims fl uctuation experience. All at actuarial determined rates are suffi cient to fund the organizational units of the university are charged fees based pension benefi ts when they become due. The amortization on estimates of the amounts necessary to pay health care method and period are level dollar closed over 30 years. coverage costs, including premiums and claims. The actuarial cost method is entry age normal cost. The employer required contribution is determined using an asset Note 11—Retirement Plans smoothing method. The actuarial valuation date is June 30, 2012. The university provided retirement plan coverage to 18,494 and 18,441 active employees, as of June 30, 2013 and 2012, Actuarial assumptions include: (a) an investment rate of respectively, in addition to contributing to the Federal Insur- return of 6.75%, (b) projected salary increases of 3.25%-4.5%, ance Contributions Act (FICA) as required by law. and (c) a 1% cost of living increase granted in each future year, applying to current and future retirees. ______Indiana Public Employees’ Retirement Fund (dollar amounts presented in thousands) The university contributes to the Indiana Public Employ- Fiscal Year Ended ees’ Retirement Fund (PERF), a defi ned benefi t pension June 30, 20121 June 30, 2011 plan with an annuity savings account provision. Indiana Annual required Public Retirement System (INPRS) administers the multiple- contribution $ 22,735 $ 21,855 employer public employee retirement plans, which provide retirement benefi ts to plan members and benefi ciaries. All Interest on net pension support, technical, and service employees with at least a obligation 246 (251) 50% full-time equivalent (FTE) appointment participate in Adjustment to annual the PERF plan. There were 6,267 and 6,352 active univer- required contribution (284) 289 sity employees covered by this retirement plan as of June 30, 2013 and 2012, respectively. State statutes authorize the Annual pension cost 22,697 21,893 university to contribute to the plan and govern most require- Contributions made (17,757) (14,790) ments of the system. The PERF retirement benefi t consists Increase/(decrease) in net of the pension and an annuity savings account, both of pension obligation 4,940 7,103 which are funded by employer contributions. The annuity savings account consists of contributions set by state statute Net pension obligation, at three percent of compensation plus the earnings credited beginning of year 3,522 (3,581) to members’ accounts. The university has elected to make Net pension obligation, the contributions on behalf of the members. PERF issues a end of year $ 8,462 $ 3,522 publicly available fi nancial report that includes fi nancial 1 statements and required supplementary information for the Actuarial data for 2013 was not available at the time of this report. plan as a whole and for its participants. This report may be obtained by writing the Public Employees Retirement Fund, One North Capitol, Suite 001, Indianapolis, IN 46204, by

37 (dollar amounts presented in thousands) report may be obtained by writing the Teachers Insurance Annual Percentage of and Annuity Association/College Retirement Equities Fund, Fiscal Year Pension APC Net Pension Net Pension 8500 Andrew Carnegie Blvd, Charlott e, NC 28262, by calling Ended Cost (APC)2 Contributed Obligation 1-800-842-2252, or by reviewing the annual report online June 30, 2010 14,742 95% (3,581) at www.tiaa-cref.org/public/about/governance/corporate/ June 30, 2011 21,893 68% 3,522 annual-reports. June 30, 2012 22,697 78% 8,462 Fidelity Investments issues an annual fi nancial report that 2Does not refl ect costs att ributable to the university’s 3% defi ned contri- includes fi nancial statements and required supplementary bution benefi t. See Indiana Public Employees’ Retirement Fund above. information for the plan as a whole and for its participants. ______This report may be obtained by writing Fidelity Invest- ments, 82 Devonshire Street, Boston, MA 02109, or by calling Academic and Professional Staff Employees 1-800-343-0860. Appointed academic and professional staff employees with at least 50% FTE are covered by the IU Retirement Plan. This IU Replacement Retirement Plan Funding Policy and is a defi ned contribution plan under IRC 403(b) with four Annual Pension Cost contribution levels. The university contributed $61,118,000 The university has established an early retirement plan for during fi scal year ended June 30, 2013, and $62,833,000 eligible employees to accommodate IRS requirements and during fi scal year ended June 30, 2012, to TIAA-CREF for the as authorized by the Trustees of Indiana University. This IU Retirement Plan. The university contributed $28,669,000 plan is called the IU Replacement Retirement Plan. It is a during fi scal year ended June 30, 2013, and $26,854,000, single-employer plan and is qualifi ed under IRC Section during fi scal year ended June 30, 2012, to Fidelity Invest- 401(a), with normal benefi ts payable for the participant’s ments for the IU Retirement Plan. Under this plan, 7,743 and lifetime. Trust and recordkeeping activities are outsourced 8,081 employees directed university contributions to TIAA- to the TIAA-CREF Trust Company. As of June 30, 2013 and CREF as of June 30, 2013 and 2012, respectively. In addition, 2012, 95 and 96 employees, respectively, were eligible to 5,185 and 4,711 employees directed university contribu- participate. University contributions related to this plan tions to Fidelity Investments as of June 30, 2013 and 2012, totaled $1,611,000 and $1,571,000, for fi scal years ended June respectively. 30, 2013 and 2012, respectively, with no employee contributions. These amounts represent 100% of the funding policy In addition to the above, the university provides early retire- contribution. ment benefi ts to full-time appointed academic and professional staff employees who were in positions Grade 16 and The following schedule shows the funding policy contribu- above on or before June 30, 1999. There were 1,057 and 1,093 tions for the fi scal years indicated for the IU Replacement active employees on June 30, 2013 and 2012, respectively, Retirement Plan as provided by the actuarial valuation covered by the IU Supplemental Early Retirement Plan report prepared as of July 1, 2012, for the fi scal year ended (IUSERP), a defi ned contribution plan in compliance with June 30, 2013, prepared as of July 1, 2011, for the fi scal year IRC 401(a), with participant accounts at TIAA-CREF and ended June 30, 2012, and prepared as of July 1, 2010, for the Fidelity Investments. The university contributed $2,553,000 fi scal year ended June 30, 2011: and $2,336,000 to IUSERP during fi scal years ended June 30, ______2013 and 2012, respectively. The same class of employees covered by the IU Retirement Plan 15% Level of Contribu- (dollar amounts presented in thousands) tions on or before July 14, 1988, is covered by the IU 18/20 Fiscal Year Ended Retirement Plan, a combination of IRC Section 457(f) and June 30, June 30, June 30, Section 403(b) provisions. The IU 18/20 Retirement Plan 2013 2012 2011 allows this group of employees to retire as early as age 64, Cost of benefi ts earned provided the individual has at least 18 years of participation during the year $ 796 $ 811 $ 808 in the IU Retirement Plan and at least 20 years of continuous university service. During the fi scal year ended June 30, 2013, Amortization of the university made total payments of $32,027,000 to 361 unfunded actuarial individuals receiving IU 18/20 Retirement Plan payments. accrued liabilities 716 664 767 During the fi scal year ended June 30, 2012, the university Interest 98 96 102 made total payments of $33,601,000 to 405 individuals Funding policy receiving IU 18/20 Retirement Plan payments. contribution $ 1,610 $ 1,571 $ 1,677 TIAA-CREF issues an annual fi nancial report that includes ______fi nancial statements and required supplementary information for the plan as a whole and for its participants. This

38 The funded status of the IU Replacement Retirement Plan as provided by the actuarial valuation reports for ﬁ scal years ended June 30, 2013, 2012, and 2011, are as follows: ______(dollar amounts presented in thousands) Actuarial Valuation Date July 1, 2012 July 1, 2011 July 1, 2010 Actuarial accrued liability (AAL) $ 23,818 $ 23,034 $ 21,497 Less actuarial valuation of plan assets (14,838) (14,558) (11,541) Unfunded actuarial liability 8,980 8,476 9,956 Actuarial value of assets as a percentage of AAL (funded ratio) 62.3% 63.2% 53.7% Annual covered payroll $ 8,445 $ 8,679 $ 8,643 Ratio of unfunded actuarial liability to annual covered payroll 106.3% 97.7% 115.2% ______

Actuarial assumptions include a 6.5% asset rate of return appointed academic and professional staff employees who and future salary increases of 3% for the fi scal years ended meet the following eligibility requirements: 18 years of June 30, 2013 and 2012. Liabilities are based on the projected participation in the IU Retirement Plan 15% level, at least unit credit method. The actuarial value of assets is equal 20 years of continuous full-time university service, and at to the fair market value on the valuation date adjusted for least 64 years of age. This group of employees is eligible to employer contributions receivable. Actuarial assumptions of receive monthly payments based on a hypothetical monthly an ongoing plan involve estimates of the value of reported annuity amount at age 70, up to the amount of terminal base amounts and assumptions about the probability of occur- salary, calculated as the average budgeted base salary for rence of future events including future employment and the fi ve 12-month periods immediately preceding retire- mortality, and are based on the substantive plan provisions. ment. The 18/20 Plan was adopted by the Trustees of Indiana University (trustees). The university provides medical Additional multiyear trend information regarding the care coverage to individuals with retiree status and their funding progress of the IU Replacement Retirement Plan is eligible dependents. The cost of the coverage is borne fully provided immediately following the notes to the fi nancial by the individual. However, retiree medical care coverage statements. is implicitly more expensive than active-employee coverage, which creates an implicit rate subsidy. The university TIAA-CREF issues an annual fi nancial report that includes provides retiree life insurance benefi ts in the amount of fi nancial statements and required supplementary informa- $6,000 to terminated employees with retiree status. The tion for the plan as a whole and for its participants. This health and life insurance plans have been established and report may be obtained by writing the Teachers Insurance may be amended under the authority of the trustees. The and Annuity Association/College Retirement Equities Fund, Plan does not issue a stand-alone fi nancial report. Refl ected 8500 Andrew Carnegie Blvd, Charlott e, NC 28262, by calling in this note are benefi ts related to an early retirement incen- 1-800-842-2252, or by reviewing the annual report online tive plan, approved by executive management in fi scal year at www.tiaa-cref.org/public/about/governance/corporate/ 2011, which includes fi ve years of annual contributions to a annual-reports. health reimbursement account.

Note 12 – Postemployment Benefi ts Funding Policy

Plan Description The contribution requirements of plan members and the university are established and may be amended by the The university provides certain postemployment benefi ts trustees. The university contribution to the 18/20 Plan and for retired employees. The IU 18/20 Plan, Medical, and retiree life insurance is based on pay-as-you-go fi nancing Life Insurance benefi ts are presented for fi nancial state- requirements. Plan members do not make contributions. The ment purposes as a consolidated plan (the Plan) under the medical plans are self-funded and each plan’s premiums are requirements for reporting Other Postemployment Benefi t updated annually based on actual claims. Retirees receiving Plans (OPEB) required by GASB Statement No.45, Account- medical benefi ts paid $2,018,000 and $1,330,000 in premiums ing and Financial Reporting by Employers for Postemployment in the fi scal years ended June 30, 2013 and 2012, respectively. Benefi ts Other Than Pensions. The Plan is a single-employer The university contributed $51,608,000 and $53,851,000 to defi ned benefi t plan administered by Indiana Univer- the consolidated OPEB Plan in fi scal years ended June 30, sity. The 18/20 Plan provides interim benefi ts to full-time 2013 and 2012, respectively.

39 Annual OPEB Cost and Net OPEB Obligation any unfunded actuarial liabilities (or funding excess) over a period of twenty-ﬁ ve years. The university’s annual OPEB cost (expense) is calculated based on the annual required contribution (ARC) of the The following table shows the university’s annual OPEB cost employer, an amount actuarially determined in accordance for the year, the amount actually contributed to the plan, with the parameters of GASB Statement 45. The ARC repre- and the university’s net OPEB obligation as provided by the sents a level of funding that, if paid on an ongoing basis, actuarial results for the ﬁ scal year ended June 30, 2013: is projected to cover normal cost each year and amortize

______(dollar amounts presented in thousands) Fiscal Year Ended June 30, 2013 June 30, 2012 Annual OPEB cost $ 54,714 $ 57,052 Less employer contributions (51,608) (53,851) Increase in OPEB obligation 3,106 3,201 Net OPEB obligation, beginning of year 22,758 19,557

Net OPEB obligation, end of year $ 25,864 $ 22,758

Percentage of annual OPEB cost contributed 94.32% 94.39% ______

Funded Status and Funding Progress The funding progress of the plan as of the most recent and preceding valuation date are as follows: ______

(dollar amounts presented in thousands) Unfunded Actuarial UAAL as Actuarial Actuarial Value Actuarial Accrued Accrued Covered Percentage of Valuation of Assets Liability (AAL) Liability (UAAL) Funded Ratio Payroll Covered Payroll Date (a) (b) (b) - (a) (a/b) (c) ((b-a) / c) July 1, 2012 – $ 390,227 $ 390,227 0.0% $ 1,013,726 38.5% July 1, 2011 – 414,985 414,985 0.0% 984,200 42.2% ______

Actuarial valuations of an ongoing plan involve estimates based on the substantive plan (the Plan as understood by of the value of reported amounts and assumptions about the university and plan members) and include the types the probability of occurrence of events far into the future. of benefi ts provided at the time of each valuation and the Examples include assumptions about future employment, historical patt ern of sharing of benefi t costs between the mortality, and the healthcare cost trend. Amounts deter- university and plan members to that point. The actuarial mined regarding the funded status of the Plan and the methods and assumptions used include techniques that annual required contributions of the university are subject to are designed to reduce the eff ects of short-term volatility in continual revision as actual results are compared with past actuarial accrued liabilities and the actuarial value of assets, expectations and new estimates are made about the future. consistent with the long-term perspective of the calculations. The schedule of funding progress, presented as required supplementary information following the notes to the The projected unit credit cost method was used in the June fi nancial statements, represents multiyear trend information 30, 2013, actuarial valuation. The actuarial assumptions about whether the actuarial value of plan assets is increas- include a 4.5% investment rate of return, which is a blended ing or decreasing over time relative to the actuarial accrued rate of (1) the expected long-term investment returns on liabilities for benefi ts. plan assets and (2) the university’s investments which is calculated based on the funded level of the Plan at June 30, Actuarial Methods and Assumptions 2013; and an annual healthcare cost trend rate that ranges from 9.5% in fi scal year 2014 to 5.0% in fi scal year 2022. The Projections of benefi ts for fi nancial reporting purposes are rate includes a 3% infl ation assumption. The Unfunded

40 Actuarial Accrued Liability is being amortized over 25 years Foundation, of which a majority of the board of directors is using level dollar amounts on an open group basis. appointed by, or serve by virtue of position with, Indiana University. Riley Children’s Foundation net assets were Note 13—Related Organization $314,401,000 and $288,901,000 at June 30, 2013 and 2012, respectively. Riley Children’s Foundation net assets are not The university is a major beneﬁ ciary of the Riley Children’s included in the ﬁ nancial statements of the university.

Note 14—Functional Expenses

The university’s operating expenses by functional classiﬁ cation were as follows: ______

Fiscal year ended June 30, 2013 (dollar amounts presented in thousands) ______Natural Classifi cation ______Scholarships Functional Compensation Supplies & & Classifi cation & Benefi ts Utilities Expenses Fellowships Depreciation Travel Total Instruction $ 864,284 $ 979 $ 110,606 $ 13,864 $ – $ 17,923 $ 1,007,656 Research 153,421 54 84,653 3,301 – 6,448 247,877 Public service 84,241 324 57,131 3,032 – 4,078 148,806 Academic support 256,391 42 59,769 4,380 – 6,889 327,471 Student services 73,116 10 24,342 1,189 – 2,050 100,707 Institutional support 81,339 626 36,364 1,006 – 1,985 121,320 Physical plant 79,566 64,697 66,018 4 – 166 210,451 Scholarships & fellowships 11,288 – 1,318 126,259 – 164 139,029 Auxiliary enterprises 178,327 3,772 81,612 6,205 – 7,542 277,458 Depreciation – – – – 140,766 – 140,766 Total operating expenses $ 1,781,973 $ 70,504 $ 521,813 $ 159,240 $ 140,766 $ 47,245 $ 2,721,541

Fiscal year ended June 30, 2012 (dollar amounts presented in thousands) ______Natural Classifi cation ______Scholarships Functional Compensation Supplies & & Classifi cation & Benefi ts Utilities Expenses Fellowships Depreciation Travel Total Instruction $ 839,533 $ 836 $ 99,882 $ 14,599 $ – $ 17,467 $ 972,317 Research 159,814 56 80,017 3,269 – 6,700 249,856 Public service 83,837 388 62,237 3,196 – 4,401 154,059 Academic support 223,927 52 45,328 2,365 – 6,896 278,568 Student services 73,212 11 21,393 1,551 – 2,242 98,409 Institutional support 95,035 602 35,126 2,731 – 2,351 135,845 Physical plant 77,216 65,306 61,433 4 – 181 204,140 Scholarships & fellowships 10,881 – 1,166 130,102 – 30 142,179 Auxiliary enterprises 181,154 4,310 71,879 5,748 – 7,181 270,272 Depreciation – – – – 133,482 – 133,482 Total operating expenses $ 1,744,609 $ 71,561 $ 478,461 $ 163,565 $ 133,482 $ 47,449 $ 2,639,127 ______

41 Note 15—Segment Information System. The university has Facilities Revenue Bonds and Student Residence System Bonds outstanding related to the A segment is an identifi able activity reported as a stand- following auxiliary enterprise activities: alone entity for which one or more bonds are outstanding, with a revenue stream pledged in support of the debt. The • Parking operations on the IUPUI and South Bend primary source of repayment of these bonds is pledged campuses providing parking services to students, staff , net income from certain parking and housing operations, faculty, and the general public. including campuses for which bonds are no longer outstand- • Housing operations on the IUPUI campus providing ing. Facilities Revenue Bonds carry a pledge of net income housing primarily to students. from the Parking System. Student Residence System Bonds carry a pledge of net income from the Student Residence Condensed fi nancial statements for Parking and Housing Operations are as follows: ______(dollar amounts presented in thousands) Parking Operations Housing Operations Condensed Statement of Net Position June 30, 2013 June 30, 2012 June 30, 2013 June 30, 2012 Assets Current assets $ 29,558 $ 27,228 $ 92,695 $ 82,018 Capital assets, net 90,816 92,927 221,499 215,325 Total assets 120,374 120,155 314,194 297,343 Liabilities Current liabilities 6,921 7,022 7,717 8,928 Noncurrent liabilities 53,018 58,764 106,452 111,553 Total liabilities 59,939 65,786 114,169 120,481 Net position Net investment in capital assets 32,841 30,095 110,544 101,007 Unrestricted 27,594 24,274 89,481 75,855 Total net position 60,435 54,369 200,025 176,862 Total liabilities and net position $ 120,374 $ 120,155 $ 314,194 $ 297,343

(dollar amounts presented in thousands) Parking Operations Housing Operations Condensed Statement of Revenues, Expenses, and Changes in Net Position Fiscal Year Ended Fiscal Year Ended June 30, 2013 June 30, 2012 June 30, 2013 June 30, 2012 Operating revenues $ 25,326 $ 24,887 $ 73,702 $ 69,243 Depreciation expense (3,985) (3,722) (6,151) (4,795) Other operating expenses (12,734) (13,078) (46,446) (43,455) Net operating income 8,607 8,087 21,105 20,993 Nonoperating revenues (expenses) Grants, contracts, and other revenues 182 190 1,119 1,170 Interest expense (2,429) (2,009) (5,457) (1,597) Net nonoperating revenues (expenses) (2,247) (1,819) (4,338) (427) Other revenues Capital gifts and grants 250 – – – Net other revenues 250 – – – Net transfers (544) (1,039) 6,396 3,091 Increase in net position 6,066 5,229 23,163 23,657 Net position Net position, beginning of year 54,369 49,140 176,862 153,205 Net position, end of year $ 60,435 $ 54,369 $ 200,025 $ 176,862

42 (dollar amounts presented in thousands) Parking Operations Housing Operations Condensed Statement of Cash Flows Fiscal Year Ended Fiscal Year Ended June 30, 2013 June 30, 2012 June 30, 2013 June 30, 2012 Operating activities $ 11,905 $ 12,605 $ 25,342 $ 23,740 Noncapital ﬁ nancing activities 182 190 1,119 1,170 Capital and related ﬁ nancing activities (10,009) (24,895) (16,081) (55,420) Net increase (decrease) in cash 2,078 (12,100) 10,380 (30,510) Beginning cash and cash equivalent balances 26,071 38,171 80,796 111,306 Ending cash and cash equivalent balances $ 28,149 $ 26,071 $ 91,176 $ 80,796 ______

Total revenue-backed debt for capital fi nancing of parking Incentive Plan (ERIP), intended to att ain specifi c institu- and housing auxiliary activities was outstanding in the tional objectives, including the following: amount of $7,180,000 at June 30, 2013, with remaining terms of 1 year. Total revenue-backed debt for capital fi nancing of • Reduce salary/wage and benefi t expenses parking and housing auxiliary activities was outstanding in • Redirect positions to focus on higher priorities the amount of $10,625,000 at June 30, 2012, with remaining terms of 2 years. Revenues of the activities are suffi cient to • Avoid or minimize future involuntary reductions in meet the principal and interest requirements for the debt. personnel

Note 16—Commitments and Loss Contingencies Separation dates under the ERIP will be on December 31, 2013, and May 31, 2014. Separation agreements will be Construction Projects fi nalized by November 4, 2013, for employees separating on December 31, 2013, and by March 31, 2014, for employees The university had outstanding commitments for capital separating on May 31, 2014. construction projects of $58,580,000 and $145,603,000 at June 30, 2013 and 2012, respectively. The ERIP provides benefi ts not normally provided to separating employees, including an income replacement Note 17—Subsequent Event payment and contributions to a health reimbursement account. In fi scal year 2014, executive management authorized the university to off er certain employees an Early Retirement

Milt and Jean Cole Family Wellness Center, IU Kokomo

Schurz Hall, IU South Bend Library, IU East

43 ______

Required Supplementary Information ______

Schedule of Funding Progress for IU Replacement Retirement Plan: (dollar amounts presented in thousands) Actuarial Actuarial Value Actuarial Accrued Unfunded AAL Covered UAAL as Percentage Valuation of Assets Liability (AAL) (UAAL) Funded Ratio Payroll of Covered Payroll Date (a) (b) (b - a) (a/b) (c) ((b-a) / c) 7/1/2012 $ 14,838 $ 23,818 $ 8,980 62.3% $ 8,445 106.3%

7/1/2011 14,558 23,034 8,476 63.2% 8,679 97.7%

7/1/2010 11,541 21,497 9,956 53.7% 8,643 115.2%

Schedule of Funding Progress for Other Postemployment Beneﬁ t Plans: (dollar amounts presented in thousands) Actuarial Actuarial Value Actuarial Accrued Unfunded AAL UAAL as Percentage Valuation of Assets Liability (AAL) (UAAL) Funded Ratio Covered Payroll of Covered Payroll Date (a) (b) (b - a) (a/b) (c) ((b-a) / c) 7/1/2012 – $ 390,227 $ 390,227 0.0% $ 1,013,726 38.5%

7/1/2011 – 414,985 414,985 0.0% 984,200 42.2%

7/1/2010 – 441,968 441,968 0.0% 959,198 46.1%

Schedule of Funding Progress for Public Employees’ Retirement Fund: (dollar amounts presented in thousands) Actuarial Actuarial Value Actuarial Accrued Unfunded AAL UAAL as Percentage Valuation of Assets Liability (AAL) (UAAL) Funded Ratio Covered Payroll of Covered Payroll Date (a) (b) (b - a) (a/b) (c) ((b-a) / c) 6/30/2012 $ 175,411 $ 370,470 $ 195,059 47.3% $ 211,519 92.2%

6/30/2011 214,453 379,812 165,359 56.5% 215,496 76.7%

6/30/2010 215,702 320,269 104,567 67.4% 214,529 48.7%

______

44 Excerpts from Indiana University Foundation Notes to the Financial Statements Foundation Notes to the Financial Statements Excerpts from Indiana University

45 Excerpts from Indiana University Foundation Notes to the Financial Statements Excerpts from Indiana University

46 Excerpts from Indiana University Foundation Notes to the Financial Statements Excerpts from Indiana University

47 Excerpts from Indiana University Foundation Notes to the Financial Statements Excerpts from Indiana University

48 Excerpts from Indiana University Foundation Notes to the Financial Statements Excerpts from Indiana University

49 Excerpts from Indiana University Foundation Notes to the Financial Statements Excerpts from Indiana University

50 Excerpts from Indiana University Foundation Notes to the Financial Statements Excerpts from Indiana University

51 Excerpts from Indiana University Foundation Notes to the Financial Statements Excerpts from Indiana University

52 53 Excerpts from Indiana University Foundation Notes to the Financial Statements Excerpts from Indiana University

54 Trustees and Administrative Offi cers of Indiana University

The Trustees of Indiana University for fi scal year ended June 30, 2013

William R. Cast, Chair, Board of Trustees, Allen County Jorge José, Vice President for Research Administration Patrick A. Shoulders, Vice Chair, Vanderburgh County Edwin C. Marshall, Vice President for Diversity, MaryEllen Kiley Bishop, Member, Hamilton County Equity, and Multicultural Aff airs Bruce Cole, Member, Fairfax County, Virginia MaryFrances McCourt, Interim Vice President and Chief Philip N. Eskew, Jr., Member, Kosciusko County Financial Offi cer (since January 1, 2013; appointed August 9, Thomas E. Reilly, Jr., Member, Marion County 2013) and Treasurer Derica W. Rice, Member, Hamilton County Thomas A. Morrison, Vice President for Capital William “Bill” Strong, Member, Hong Kong Projects and Facilities Cora J. Griffi n, Member, Cass County (Student Trustee) Michael M. Sample, Vice President for Public Aff airs and Government Relations Robin Roy Gress, Secretary Jacqueline A. Simmons, Vice President and General Counsel Jacqueline Simmons, Assistant Secretary William B. Stephan, Vice President for Engagement MaryFrances McCourt, Treasurer Brad Wheeler, Vice President for Information Stewart T. Cobine, Assistant Treasurer Technology and Chief Information Offi cer David Zaret, Vice President for International Aff airs Administrative Offi cers for fi scal year ended June 30, 2013 The Chancellors Walter J. Branson, Interim Chancellor, Indiana University- The Presidents and Vice Presidents Purdue University Fort Wayne (July 1, 2012 –August 31, 2012) Michael A. McRobbie, President of the University Vicky L. Carwein, Indiana University-Purdue University Fort Adam W. Herbert, President Emeritus of the Wayne (since September 2012) University Michael Harris, Indiana University Kokomo (until September Thomas Ehrlich, President Emeritus of the University 2012) Kenneth R. R. Gros Louis, University Chancellor William J. Lowe, Indiana University Northwest (Gary) Chancellor Sandra R. Patt erson-Randles, Indiana University Southeast John Applegate, Executive Vice President for University (New Albany) Regional Aff airs, Planning and Policy Una Mae Reck, Indiana University South Bend Charles R. Bantz , Executive Vice President and Larry Richards, Interim Chancellor, Indiana University East Chancellor, Indiana University-Purdue University (Richmond), (June 2012 to July 1, 2013) Indianapolis Susan Sciame-Giesecke, Interim Chancellor, Indiana Lauren Robel, Executive Vice President and Provost, University Kokomo (since September 19, 2012) IU Bloomington Neil D. Theobald, Senior Vice President and Chief Other Officers and Senior Leaders Financial Offi cer (until December 31, 2012) J Thomas Forbes, Executive Director, IU Alumni Association D. Craig Brater, Vice President for University Clinical Daniel C. Smith, President, IU Foundation (since Aff airs, and Dean & Walter J. Daly Professor October 1, 2012) IU School of Medicine Eugene R. Tempel, President, IU Foundation (until G. Frederick Glass, Vice President and Director of September 30, 2012) Intercollegiate Athletics

55 Additional Information

Additional copies of this Financial Reporting Grants report may be obtained from: Associate Vice President and Vice President for Research University Controller Carmichael Center Suite 202 Offi ce of the Vice President, Chief Financial Management Services 530 E. Kirkwood Avenue Financial Offi cer and Treasurer Poplars 519 Bloomington, IN 47408-4003 Bryan Hall 212 Indiana University htt p://www.iu.edu/~vpr/contact.shtml Indiana University Bloomington, IN 47405-3085 Bloomington, IN 47405-7000 htt p://www.fms.indiana.edu/avpfms/ Athletics htt p://www.vpcfo.iu.edu Athletics Media Relations Admissions Assembly Hall To print a PDF fi le of this report, go Vice Provost for Enrollment 1001 East 17th Street to htt p://www.vpcfo.iu.edu/reports/ Management Indiana University reports.shtml Offi ce of Admissions Bloomington, IN 47408 300 N. Jordan Ave. htt p://www.iub.edu/athletic/ For additional information: Indiana University Bloomington, IN 47405-1106 Alumni General Information htt p://www.admit.indiana.edu Alumni Association Vice President for Public Aff airs and 1000 East 17th Street Government Relations Gifts Indiana University Bryan Hall 300 Indiana University Foundation Bloomington, IN 47408 107 S. Indiana Avenue Showalter House htt p://alumni.indiana.edu Bloomington, IN 47405-1211 P.O. Box 500 htt p://www.indiana.edu/~pagr/ Bloomington, IN 47402-0500 htt p://iufoundation.iu.edu/

Acknowledgements

The following members of Financial Management Services prepared the 2012-2013 Financial Report and the included ﬁ nancial statements:

Joan Hagen, Associate Vice President and University Controller Anna Jensen, Chief Accountant and Managing Director William Overman, Manager of External Financial Reporting and University Chart Melody Amato, External Reporting and Compliance Aaron Pritchett , External Reporting and Compliance Phyllis Taylor, Senior Communications Specialist

The following entities provided data essential in the preparation of the ﬁ nancial statements:

Construction Management Indiana University Foundation Oﬃ ce of the Treasurer Real Estate Risk Management Student Information and Fiscal Services University Architect’s Oﬃ ce University Human Resource Services

Photos courtesy of Oﬃ ce of University Communications and Financial Management Services

STATE BOARD OF ACCOUNTS 302 West Washington Street Room E418 INDIANAPOLIS, INDIANA 46204-2769

FEDERAL SINGLE AUDIT REPORT

INDIANA UNIVERSITY

BLOOMINGTON, INDIANA

July 1, 2012 to June 30, 2013

TABLE OF CONTENTS

Description Page

Schedule of University Officials ...... 2

Independent Auditor's 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 For Each Major Federal Program; Report on Internal Control Over Compliance; and Report on Schedule of Expenditures of Federal Awards Required by OMB Circular A-133 ...... 5-7

FY2013 Schedule of Expenditures of Federal Awards for Indiana University ...... 10-68

Notes to Schedule of Expenditures of Federal Awards ...... 69

Schedule of Findings and Questioned Costs ...... 70

Auditee Prepared Schedules: Summary Schedule of Prior Audit Findings ...... 71

Exit Conference ...... 72

-1- SCHEDULE OF UNIVERSITY OFFICIALS

Office Official Term

University President Michael A. McRobbie, Ph. D 07-01-12 to 06-30-14

University Vice President and Chief Financial Officer Neil D. Theobald, Ph. D 07-01-12 to 12-31-12

University Vice President, Chief Financial Officer and Treasurer MaryFrances McCourt 01-01-13 to 06-30-14

Vice President for Research Jorge José, Ph. D 07-01-12 to 06-30-14

Associate Vice President Research Administration Steven A. Martin 07-12-12 to 06-30-14

Chair of the Board of Trustees Thomas E. Reilly Jr. 07-01-13 to 06-30-14 William R. Cast, M.D. 07-01-12 to 06-30-13

-2- ,, STATE OF INDIANA - IN EQUAL OPPORTUNITY EMPLOYER STATE BOARD OF ACCOLINTS 302 wEST wasrinscroN sTREET , ROOME4TS INDIANAPOLIS, INDIANA .46204-27 69

Telephone : (3 17 ) 232-25 13 Fax: (317) 232-47U Web Site: www.in.gov/sboa

INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOYERNMENT AUDITING SIA/VDARDS

TO: THE OFFICIALS OF INDIANA UNIVERSITY, BLOOMINGTON, INDIANA

We have audited, in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, the financial statements of the business-type activities and the aggregate discretely presented component unit, of lndiana University (University), as of and for the year ended June 30, 2013, and the related notes to the financial statements, which collectively comprise the University's basic financial statements, and have issued our report thereon dated October 23,2013. Our report includes a reference to other auditors who audited the financial statements of lndiana University Foundation, as described in our report on the University's financial statements. The financial statements of the lndiana University Foundation were not audited in accordance Government Auditing Standards. lnternal Control Over Financial Repofting

ln planning and performing our audit of the financial statements, we considered the University's internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the University's internalcontrol. Accordingly, we do not express an opinion on the effectiveness of the University's internal control.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the University's financial statements will not be prevented or detected and corrected on a timely basis. A significant deficiency is a deficiency or combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.

Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be materialweaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internalcontrolthatwe considerto be materialweaknesses. However, materialweaknesses may exist that have not been identified. INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOYER/VMENT AUDITING SIANDARDS (Continued)

Compliance and Other Matters

As part of obtaining reasonable assurance about whether the University's financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, nbncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under G ove m me nt Aud iti n g Sfandards.

Purpose of This Report

The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the University's internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the University's internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

Bruce Hartman State Examiner

October 23,2013 STATE OF INDIANA AN EQUAL OPPORTUNITY EMPLOYER STATE BOARD OF ACCOUNTS 302 WEST WASHINGTON STREET ROOM E4118 INDIANAPOLIS, INDIANA 46204-2769

Telephone: (317) 232-2513 Fax: (317) 232-4711 Web Site: www.in.gov/sboa

INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL PROGRAM; REPORT ON INTERNAL CONTROL OVER COMPLIANCE; AND REPORT ON SCHEDULE OF EXPENDITURES OF FEDEERAL AWARDS REQUIRED BY OMB CIRCULAR A-133

TO: THE OFFICIALS OF INDIANA UNIVERSITY, BLOOMINGTON, INDIANA

Report on Compliance for Each Major Federal Progo ram

We have audited Indiana University's (University) compliance with the types of compliance requirements described in the OMB Circular A-133 Compliance Supplement that could have a direct and material effect on each of its major federal programs for the year ended June 30, 2013. The University's major federal programs are identified in the Summary of Auditor's Results section of the accompanying Schedule of Findings and Questioned Costs.

Management's Responsibility

Management is responsible for compliance with the requirements of laws, regulations, contracts and grants applicable to its major federal programs.

Auditor's Responsibility

Our responsibility is to express an opinion on compliance for each of University's major federal programs based on our audit of the types of compliance requirements referred to above. 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 andd material effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about the University'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 on compliance for each major federal program. However, our audit does not provide a legal determination of the University's compliance.

Opinion on Each Major Federal Progrram

In our opinion, the University complied in all material respects with the types of compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended June 30, 2013.

-5- INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL PROGRAM; REPORT ON INTERNAL CONTROL OVER COMPLIANCE; AND REPORT ON SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS REQUIRED BY OMB CIRCULAR A-133 (Continued)

Report on Internal Control Over Compliance

Management of the University is responsible for establishing and maintaining effective internal control over compliance with types of compliance requirements referred to above. In planning and performing our audit of compliance, we considered the University's internal control over compliance with the types of requirements that could have a direct and material effect on each major federal program to determine the auditing procedures that are appropriate in the circumstances for the purpose of expressing an opinion on compliance for each major federal program and to test and report on internal control over compliance in accordance with OMB Circular A-133, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of the University's internal control over compliance.

A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance.

Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.

The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of OMB Circular A-133. Accordingly, this report is not suitable for any other purpose. In accordance with Indiana Code 5-11-5-1, this report is a part of the public records of the State Board of Accounts and of the office examined.

Report on Schedule of Expenditures of Federal Awards Required by OMB Circular A-133

We have audited the basic financial statements of the business-type activities and the aggregate discretely presented component unit, of Indiana University as of and for the year ended June 30, 2013, and the related notes to the financial statements, which collectively comprise University’s basic financial statements. We issued our report thereon dated October 23, 2013, which contained unmodified opinions on those financial statements. Our audit was conducted for the purpose of forming an opinion on the financial statements that collectively comprise the basic financial statements. 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 is the responsibility of

-6- INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL PROGRAM; REPORT ON INTERNAL CONTROL OVER COMPLIANCE; AND REPORT ON SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS REQUIRED BY OMB CIRCULAR A-133 (Continued)

management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the Schedule of Expenditure of Federal Awards is fairly stated in all material respects in relation to the basic financial statements as a whole.

Paul D. Joyce, CPA State Examiner

March 3, 2014

-7- (This page intentionally left blank.)

-8- SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS

The Schedule of Expenditures of Federal Awards and accompanying notes presented were prepared by management of the University. The schedule and notes are presented as intended by the University.

-9- FY2013ScheduleofExpendituresofFederalAwardsforIndianaUniversity (Continued)

Values Subrecipient Cluster/FederalAgencyHighestLevel/FederalAgencySublevel/DirectͲPassThrough/ProgramTitle CFDAGrantNumber PassThroughEntity FederalExpenditures Expenditures Research AgencyforInternationalDevelopment AgencyforInternationalDevelopment PassThrough 985P20HL113445Ͳ02 NATIONALJEWISHHEALTH$ 77,451 $ Ͳ

98P20HL113445 NATIONALJEWISHHEALTH$ 23,119 $Ͳ

Total $100,570 $Ͳ

PassThroughTotal $100,570 $Ͳ

AgencyforInternationalDevelopmentTotal $100,570 $Ͳ

CorporationforNationalandCommunityService CorporationforNationalandCommunityService Direct VolunteersinServicetoAmerica 94.013 $25,169 $Ͳ

VolunteersinServicetoAmericaTotal $25,169 $Ͳ

DirectTotal $25,169 $Ͳ

CorporationforNationalandCommunityServiceTotal $25,169 $Ͳ

DepartmentofAgriculture DepartmentofAgriculture Direct 1010ͲCSͲ11021400Ͳ011 $4,909 $ Ͳ

1011ͲJVͲ11242306Ͳ067 $33,318 $ Ͳ

1058Ͳ6631Ͳ2Ͳ106 $ 4,877 $Ͳ

Total $43,104 $Ͳ

DirectTotal $43,104 $Ͳ

PassThrough 10DecaturCounty DECATURCOUNTYSOIL&WATERCONSERVATIONDISTRICT $ 2,596 $Ͳ

Total $ 2,596 $Ͳ

PassThroughTotal $2,596 $Ͳ

DepartmentofAgricultureTotal $45,700 $Ͳ

EconomicResearchService PassThrough ResearchInnovationandDevelopmentGrantsinEconomic(RIDGE) 10.255 MISSISSIPPISTATEUNIVERSITY $17,468 $Ͳ

ResearchInnovationandDevelopmentGrantsinEconomic(RIDGE)Total $17,468 $Ͳ

PassThroughTotal $17,468 $Ͳ

EconomicResearchServiceTotal $17,468 $Ͳ

FarmServiceAgency Direct ConservationReserveProgram 10.069 $ 9,214 $Ͳ

TheaccompanyingnotesareanintegralpartoftheScheduleofExpendituresofFederalAwards. FY2013ScheduleofExpendituresofFederalAwardsforIndianaUniversity (Continued)

DirectTotal $9,214 $Ͳ

FarmServiceAgencyTotal $ 9,214 $Ͳ

ForestService Direct ForestLegacyProgram 10.676 $ 2,390 $Ͳ

ForestLegacyProgramTotal $ 2,390 $Ͳ

UrbanandCommunityForestryProgram 10.675 $18,844 $Ͳ

UrbanandCommunityForestryProgramTotal $18,844 $Ͳ

DirectTotal $21,234 $Ͳ

PassThrough UrbanandCommunityForestryProgram 10.675 INDIANADEPARTMENTOFNATURALRESOURCES $ 1,461 $Ͳ

UrbanandCommunityForestryProgramTotal $ 1,461 $Ͳ

PassThroughTotal $1,461 $Ͳ

ForestServiceTotal $22,695 $Ͳ

NationalInstituteofFoodandAgriculture Direct AgricultureandFoodResearchInitiative(AFRI) 10.310 $51,267 $Ͳ

AgricultureandFoodResearchInitiative(AFRI)Total $51,267 $Ͳ

GrantsforAgriculturalResearch_CompetitiveResearchGrants 10.206 $49,498 $8,429

GrantsforAgriculturalResearch_CompetitiveResearchGrantsTotal $49,498 $8,429

DirectTotal $100,764 $8,429

PassThrough AgricultureandFoodResearchInitiative(AFRI) 10.310 UNIVERSITYOFCALIFORNIA,DAVIS $202,780 $Ͳ

AgricultureandFoodResearchInitiative(AFRI)Total $202,780 $Ͳ

PassThroughTotal $202,780 $Ͳ

NationalInstituteofFoodandAgricultureTotal $303,545 $8,429

DepartmentofAgricultureTotal $398,622 $8,429

DepartmentofCommerce DepartmentofCommerce PassThrough 11E16Ͳ2ͲCL1007 INDIANADEPARTMENTOFNATURALRESOURCES$ (2,333) $ Ͳ

11NFFKHC30Ͳ10Ͳ18275 HDRINC. $22,124 $Ͳ

Total $19,791 $Ͳ

PassThroughTotal $19,791 $Ͳ

DepartmentofCommerceTotal $19,791 $Ͳ

NationalInstituteofStandardsandTechnology(NIST) Direct

TheaccompanyingnotesareanintegralpartoftheScheduleofExpendituresofFederalAwards. FY2013ScheduleofExpendituresofFederalAwardsforIndianaUniversity (Continued)

MeasurementandEngineeringResearchandStandardsTotal $697,398 $Ͳ

DirectTotal $697,398 $Ͳ

NationalInstituteofStandardsandTechnology(NIST)Total $697,398 $Ͳ

NationalOceanicandAtmosphericAdministration(NOAA) Direct ClimateandAtmosphericResearch 11.431 $29,950 $Ͳ

ClimateandAtmosphericResearchTotal $29,950 $Ͳ

DirectTotal $29,950 $Ͳ

PassThrough CoastalZoneManagementAdministrationAwards 11.419 INDIANADEPARTMENTOFNATURALRESOURCES $ 1,028 $Ͳ

CoastalZoneManagementAdministrationAwardsTotal $ 1,028 $Ͳ

PassThroughTotal $1,028 $Ͳ

NationalOceanicandAtmosphericAdministration(NOAA)Total $30,977 $Ͳ

DepartmentofCommerceTotal $748,166 $Ͳ

DepartmentofDefense AdvancedResearchProjectsAgency Direct ResearchandTechnologyDevelopment 12.910 $778,407 $363,731

ResearchandTechnologyDevelopmentTotal $778,407 $363,731

DirectTotal $778,407 $363,731

AdvancedResearchProjectsAgencyTotal $778,407 $363,731

DepartmentofDefense Direct 12N00164Ͳ08ͲCͲGM03^P00005 $(70,477) $ Ͳ

12N41756Ͳ11ͲCͲ3931 $125,511 $76,865

12W81XWHͲ08Ͳ1Ͳ0691 $31,532 $ Ͳ

12W81XWHͲ12ͲCͲ0146 $136,456 $ Ͳ

12W911NFͲ10Ͳ2Ͳ0075 $22,175 $25,734

12W912HQͲ13ͲCͲ0019 $101,922 $ Ͳ

12W912L9Ͳ10ͲCͲ0002 $214,837 $Ͳ

Total $561,956 $102,599

DirectTotal $561,956 $102,599

PassThrough 1210140/W911NFͲ12ͲCͲ0008 INNOVATEK,INC. $123,873 $ Ͳ

121190769^R2 SANDIANATIONALLABORATORY$ 88,144 $ Ͳ

121300076400 FLIRSYSTEMS $3,464 $ Ͳ

12196846 MOIUNIVERSITYFACULTYOFHEALTHSCIENCES $59,113 $ Ͳ

TheaccompanyingnotesareanintegralpartoftheScheduleofExpendituresofFederalAwards. FY2013ScheduleofExpendituresofFederalAwardsforIndianaUniversity (Continued)

1259942078051 NORTHEASTERNUNIVERSITY $41,594 $ Ͳ

1259949378051 NORTHEASTERNUNIVERSITY $18,232 $ Ͳ

12GG11413Ͳ137379 UNIVERSITYOFVIRGINIA$ 56,536 $ Ͳ

12HPTiͲPETTTͲINDIANAPO#188 HIGHPERFORMANCETECHNOLOGIESINC$ 55,577 $ Ͳ

12HPTiͲPETTTͲINDIANAPO#190 HIGHPERFORMANCETECHNOLOGIESINC$ 273,466 $ Ͳ

12NRMJ0000Ͳ12Ͳ02642 CONTINUUMANALYTICS$ 112,920 $ Ͳ

12SͲ001316.02 APPLIEDRESEARCHASSOCIATESINC$ 332,543 $ Ͳ

12S80087Ͳ01^M1 BALLAEROSPACEANDTECHNOLOGIESCORP $(4,734) $ Ͳ

12VUͲDSR#20579ͲS1 VANDERBILTUNIVERSITY $30,820 $ Ͳ

12W81XWHͲ08Ͳ1Ͳ0693 MEMORIALHEALTHSYSTEMSINC $14,336 $ Ͳ

12Z910203/H98230Ͳ07ͲDͲ0175 UNIVERSITYOFMARYLAND$ 22,477 $Ͳ

Total $1,265,128 $Ͳ

PassThroughTotal $1,265,128 $Ͳ

DepartmentofDefenseTotal $1,827,084 $102,599

DepartmentoftheAirForce,MaterielCommand Direct AirForceDefenseResearchSciencesProgram 12.800 $627,693 $58,745

AirForceDefenseResearchSciencesProgramTotal $627,693 $58,745

DirectTotal $627,693 $58,745

PassThrough AirForceDefenseResearchSciencesProgram 12.800 UNIVERSITYOFILLINOISATCHICAGO $131,226 $ Ͳ UNIVERSITYOFNOTREDAME $23,858 $Ͳ

AirForceDefenseResearchSciencesProgramTotal $155,084 $Ͳ

PassThroughTotal $155,084 $Ͳ

DepartmentoftheAirForce,MaterielCommandTotal $782,777 $58,745

DepartmentoftheNavy,OfficeoftheChiefofNavalResearch Direct BasicandAppliedScientificResearch 12.300 $386,882 $151,654

BasicandAppliedScientificResearchTotal $386,882 $151,654

DirectTotal $386,882 $151,654

PassThrough BasicandAppliedScientificResearch 12.300 GEORGIAINSTITUTEOFTECHNOLOGY $27,156 $ Ͳ JOHNSHOPKINSUNIVERSITY $23,240 $ Ͳ UNIVERSITYOFMIAMI $122,796 $Ͳ

BasicandAppliedScientificResearchTotal $173,192 $Ͳ

PassThroughTotal $173,192 $Ͳ

TheaccompanyingnotesareanintegralpartoftheScheduleofExpendituresofFederalAwards. FY2013ScheduleofExpendituresofFederalAwardsforIndianaUniversity (Continued)

OfficeoftheSecretaryofDefense PassThrough Basic,Applied,andAdvancedResearchinScienceandEngineering 12.630 DREXELUNIVERSITY $34,710 $Ͳ

Basic,Applied,andAdvancedResearchinScienceandEngineeringTotal $34,710 $Ͳ

PassThroughTotal $34,710 $Ͳ

OfficeoftheSecretaryofDefenseTotal $34,710 $Ͳ

U.S.ArmyMaterielCommand Direct BasicScientificResearch 12.431 $1,390,434 $270,499

BasicScientificResearchTotal $1,390,434 $270,499

DirectTotal $1,390,434 $270,499

U.S.ArmyMaterielCommandTotal $1,390,434 $270,499

U.S.ArmyMedicalCommand Direct MilitaryMedicalResearchandDevelopment 12.420 $4,595,772 $893,568

MilitaryMedicalResearchandDevelopmentTotal $4,595,772 $893,568

DirectTotal $4,595,772 $893,568

PassThrough MilitaryMedicalResearchandDevelopment 12.420 CLEMSONUNIVERSITY $22,742 $ Ͳ CRAIGHOSPITAL(COLORADO) $55,254 $28,017 INDIANAUNIVERSITYHEALTH $160,415 $ Ͳ NORTHERNCALIFORNIAINSTITUTEFORRESEARCH&EDU $3,240 $ Ͳ THEGENEVAFOUNDATION $6,352 $ Ͳ THESAMUELIINSTITUTE $248,699 $19,776 UNIVERSITYOFALABAMABIRMINGHAM $24,060 $ Ͳ UNIVERSITYOFUTAH $32,788 $Ͳ

MilitaryMedicalResearchandDevelopmentTotal $553,551 $47,793

PassThroughTotal $553,551 $47,793

U.S.ArmyMedicalCommandTotal $5,149,323 $941,361

DepartmentofDefenseTotal $10,522,810 $1,888,590

DepartmentofEducation DepartmentofEducation Direct InternationalEducation_TechnologicalInnovationandCooperationforForeignInformationAccess 84.337 $ 9,416 $Ͳ

InternationalEducation_TechnologicalInnovationandCooperationforForeignInformationAccessTotal $ 9,416 $Ͳ

DirectTotal $9,416 $Ͳ

PassThrough 84A58Ͳ2Ͳ12OTͲ0217 INDIANADEPARTMENTOFEDUCATION$ 10,336 $ Ͳ

84A58Ͳ2Ͳ12OTͲ0237 INDIANADEPARTMENTOFEDUCATION$ 13,953 $ Ͳ

84A58Ͳ3Ͳ13OTͲ0962 INDIANADEPARTMENTOFEDUCATION$ 51,423 $ Ͳ

84C010015 NEWYORKSTATEEDUCATIONDEPARTMENT $32,585 $ Ͳ

TheaccompanyingnotesareanintegralpartoftheScheduleofExpendituresofFederalAwards. FY2013ScheduleofExpendituresofFederalAwardsforIndianaUniversity (Continued)

Total $107,357 $Ͳ

InternationalEducation_TechnologicalInnovationandCooperationforForeignInformationAccess 84.337 MICHIGANSTATEUNIVERSITY $ 1,294 $Ͳ

InternationalEducation_TechnologicalInnovationandCooperationforForeignInformationAccessTotal $ 1,294 $Ͳ

PassThroughTotal $108,651 $Ͳ

DepartmentofEducationTotal $118,067 $Ͳ

InstituteofEducationSciences Direct EducationResearch,DevelopmentandDissemination 84.305 $373,075 $Ͳ

EducationResearch,DevelopmentandDisseminationTotal $373,075 $Ͳ

ResearchinSpecialEducation 84.324 $605,666 $287,868

ResearchinSpecialEducationTotal $605,666 $287,868

DirectTotal $978,741 $287,868

PassThrough EducationResearch,DevelopmentandDissemination 84.305 MICHIGANSTATEUNIVERSITY $68,670 $ Ͳ UNIVERSITYOFRICHMOND $104,747 $Ͳ

EducationResearch,DevelopmentandDisseminationTotal $173,417 $Ͳ

PassThroughTotal $173,417 $Ͳ

InstituteofEducationSciencesTotal $1,152,158 $287,868

OfficeofEducationalResearchandImprovement PassThrough TwentyͲFirstCenturyCommunityLearningCenters 84.287 BARTHOLOMEWCONSOLIDATEDSCHOOLCORPORATION $8,102 $ Ͳ INDIANADEPARTMENTOFEDUCATION $ 8,599 $Ͳ

TwentyͲFirstCenturyCommunityLearningCentersTotal $16,701 $Ͳ

PassThroughTotal $16,701 $Ͳ

OfficeofEducationalResearchandImprovementTotal $16,701 $Ͳ

OfficeofElementaryandSecondaryEducation PassThrough SafeandDrugͲFreeSchoolsandCommunities_NationalPrograms 84.184 RICHMONDCOMMUNITYSCHOOLS $103,431 $Ͳ

SafeandDrugͲFreeSchoolsandCommunities_NationalProgramsTotal $103,431 $Ͳ

PassThroughTotal $103,431 $Ͳ

OfficeofElementaryandSecondaryEducationTotal $103,431 $Ͳ

OfficeofInnovationandImprovement Direct TeacherQualityPartnershipGrants 84.336 $175,586 $Ͳ

TeacherQualityPartnershipGrantsTotal $175,586 $Ͳ

DirectTotal $175,586 $Ͳ

PassThrough ArtsinEducation 84.351 LOSANGELESUNIFIEDSCHOOLDISTRICT $18,493 $Ͳ

TheaccompanyingnotesareanintegralpartoftheScheduleofExpendituresofFederalAwards. FY2013ScheduleofExpendituresofFederalAwardsforIndianaUniversity (Continued)

MagnetSchoolsAssistance 84.165 MSDLAWRENCETOWNSHIP $22,276 $Ͳ

MagnetSchoolsAssistanceTotal $22,276 $Ͳ

PassThroughTotal $40,770 $Ͳ

OfficeofInnovationandImprovementTotal $216,355 $Ͳ

OfficeofPostsecondaryEducation Direct OverseasProgramsͲDoctoralDissertationResearchAbroad 84.022 $27,735 $Ͳ

OverseasProgramsͲDoctoralDissertationResearchAbroadTotal $27,735 $Ͳ

TransitionProgramsforStudentswithIntellectualDisabilitiesintoHigherEducation 84.407 $295,711 $5,963

TransitionProgramsforStudentswithIntellectualDisabilitiesintoHigherEducationTotal $295,711 $5,963

DirectTotal $323,446 $5,963

PassThrough NationalResourceCentersProgramforForeignLanguageandAreaStudiesorForeignLanguageandInternational StudiesProgramandForeignLanguageandAreaStudiesFellowshipProgram 84.015 HARVARDUNIVERSITY $Ͳ1,549 $

NationalResourceCentersProgramforForeignLanguageandAreaStudiesorForeignLanguageandInternational StudiesProgramandForeignLanguageandAreaStudiesFellowshipProgramTotal $Ͳ1,549 $

PassThroughTotal $1,549 $Ͳ

OfficeofPostsecondaryEducationTotal $324,995 $5,963

OfficeofSpecialEducationandRehabilitativeServices Direct NationalInstituteonDisabilityandRehabilitationResearch 84.133 $114,584 $Ͳ

NationalInstituteonDisabilityandRehabilitationResearchTotal $114,584 $Ͳ

DirectTotal $114,584 $Ͳ

PassThrough NationalInstituteonDisabilityandRehabilitationResearch 84.133 CAROLINASHEALTHCARESYSTEM $306,877 $34,608 RESEARCHFOUNDATIONSTATEUNIVERSITYNEWYORK $ 4,143 $Ͳ

NationalInstituteonDisabilityandRehabilitationResearchTotal $311,020 $34,608

PassThroughTotal $311,020 $34,608

OfficeofSpecialEducationandRehabilitativeServicesTotal $425,604 $34,608

DepartmentofEducationTotal $2,357,312 $328,439

DepartmentofEnergy DepartmentofEnergy Direct FossilEnergyResearchandDevelopment 81.089 $39,853 $Ͳ

FossilEnergyResearchandDevelopmentTotal $39,853 $Ͳ

OfficeofScienceFinancialAssistanceProgram 81.049 $5,492,908 $74,955

OfficeofScienceFinancialAssistanceProgramTotal $5,492,908 $74,955

TheaccompanyingnotesareanintegralpartoftheScheduleofExpendituresofFederalAwards. FY2013ScheduleofExpendituresofFederalAwardsforIndianaUniversity (Continued)

RenewableEnergyResearchandDevelopmentTotal $439,303 $83,762

StewardshipScienceGrantProgram 81.112 $43,797 $Ͳ

StewardshipScienceGrantProgramTotal $43,797 $Ͳ

UniversityCoalResearch 81.057 $53,787 $Ͳ

UniversityCoalResearchTotal $53,787 $Ͳ

DirectTotal $6,069,649 $158,717

PassThrough 8111Ͳ180F IDAHOSTATEUNIVERSITY $63,539 $ Ͳ

81116535Ͳ01^01 BATTELLEENERGYALLIANCE.,LLC $18,448 $ Ͳ

81116535Ͳ02 BATTELLEENERGYALLIANCE.,LLC $6,344 $ Ͳ

811208502 SANDIANATIONALLABORATORY$ 104,021 $19,156

81172417 BATTELLEPACIFICNORTHWESTLABORATORIES $54,704 $ Ͳ

81187826 BATTELLEPACIFICNORTHWESTLABORATORIES $62,645 $ Ͳ

81187826^M3 BATTELLEPACIFICNORTHWESTLABORATORIES $29,086 $ Ͳ

81190508^A2 BROOKHAVENNATIONALLABORATORY $256 $ Ͳ

811FͲ32504/DEͲAC02Ͳ06CH11357 ARGONNENATIONALLABORATORY $66,049 $ Ͳ

81203323 BATTELLEPACIFICNORTHWESTLABORATORIES $42,726 $ Ͳ

81212432 BROOKHAVENNATIONALLABORATORY $78,989 $ Ͳ

81225696 BROOKHAVENNATIONALLABORATORY $43,125 $ Ͳ

81232075Ͳ1 LOSALAMOSNATIONALLABORATORY $2,861 $ Ͳ

81244966 BROOKHAVENNATIONALLABORATORY $822 $ Ͳ

814000052291^9 UTͲBATTELLELLC $76,909 $ Ͳ

814000069723 OAKRIDGENATIONALLABORATORY $34,109 $ Ͳ

814000069723^M8 OAKRIDGENATIONALLABORATORY $2,293 $ Ͳ

814000104086^M4 OAKRIDGENATIONALLABORATORY $62,814 $ Ͳ

814000122473 OAKRIDGENATIONALLABORATORY $7,237 $ Ͳ

81564432 FERMINATIONALACCELERATORLABORATORY $319,448 $ Ͳ

81564432^R20 FERMINATIONALACCELERATORLABORATORY $299,743 $ Ͳ

81584141 FERMINATIONALACCELERATORLABORATORY $62,750 $ Ͳ

81605844 FERMINATIONALACCELERATORLABORATORY $41,701 $ Ͳ

81608267 FERMINATIONALACCELERATORLABORATORY $43,125 $ Ͳ

81608644 FERMINATIONALACCELERATORLABORATORY $7,987 $ Ͳ

81611363 FERMINATIONALACCELERATORLABORATORY $20,187 $ Ͳ

TheaccompanyingnotesareanintegralpartoftheScheduleofExpendituresofFederalAwards. FY2013ScheduleofExpendituresofFederalAwardsforIndianaUniversity (Continued)

817068666 LAWRENCEBERKELEYNATIONALLABORATORY $1,028 $ Ͳ

8195113 BROOKHAVENNATIONALLABORATORY $144,922 $ Ͳ

8195113^12 BROOKHAVENNATIONALLABORATORY $31,133 $ Ͳ

8195113^13 BROOKHAVENNATIONALLABORATORY $5,386 $ Ͳ

81Brookhaven BROOKHAVENNATIONALLABORATORY $79,587 $ Ͳ

81PO1239176 SANDIANATIONALLABORATORY$ 25,000 $ Ͳ

81PO602917 FERMINATIONALACCELERATORLABORATORY $5,766 $ Ͳ

81PO1265162 SANDIANATIONALLABORATORY$ 67,101 $ Ͳ

81RFP3ͲS108ͲPͲ00264Ͳ00 ARGONNENATIONALLABORATORY $29,837 $ Ͳ

81XFTͲ2Ͳ22431Ͳ01 NATIONALRENEWABLEENERGYLABORATORY $(3,041) $Ͳ

Total $1,941,681 $19,156

ARRAͲAdvancedResearchProjectsAgencyͲEnergy 81.135 FLODESIGNWINDTURBINECORPORATION$ 47,671 $Ͳ

ARRAͲAdvancedResearchProjectsAgencyͲEnergyTotal $47,671 $Ͳ

ARRAͲConservationResearchandDevelopment 81.086 PURDUEUNIVERSITY $257,330 $Ͳ

ARRAͲConservationResearchandDevelopmentTotal $257,330 $Ͳ

FossilEnergyResearchandDevelopment 81.089 COLORADOSCHOOLOFMINES $11,133 $Ͳ

FossilEnergyResearchandDevelopmentTotal $11,133 $Ͳ

OfficeofScienceFinancialAssistanceProgram 81.049 ADELPHITECHNOLOGYINC. $11,198 $ Ͳ CRYOGENICAPPLICATIONSF,INC. $44,218 $ Ͳ PURDUEUNIVERSITY $39,345 $ Ͳ TULANEUNIVERSITY $6,734 $ Ͳ UNIVERSITYOFCALIFORNIA,LOSANGELES $77,602 $Ͳ

OfficeofScienceFinancialAssistanceProgramTotal $179,097 $Ͳ

PassThroughTotal $2,436,913 $19,156

DepartmentofEnergyTotal $8,506,561 $177,873

DepartmentofHealthandHumanServices AdministrationforChildrenandFamilies PassThrough AdoptionOpportunities 93.652 INDIANADEPARTMENTOFCHILDSERVICES $ 4,175 $Ͳ

AdoptionOpportunitiesTotal $ 4,175 $Ͳ

PassThroughTotal $4,175 $Ͳ

AdministrationforChildrenandFamiliesTotal $ 4,175 $Ͳ

AgencyforHealthcareResearchandQuality Direct ARRAͲRecoveryAct ComparaƟveEīecƟvenessResearchͲAHRQ 93.715 $3,646,558 $2,139,205

ARRAͲRecoveryAct ComparaƟveEīecƟvenessResearchͲAHRQTotal $3,646,558 $2,139,205

TheaccompanyingnotesareanintegralpartoftheScheduleofExpendituresofFederalAwards. FY2013ScheduleofExpendituresofFederalAwardsforIndianaUniversity (Continued)

Values Subrecipient Cluster/FederalAgencyHighestLevel/FederalAgencySublevel/DirectͲPassThrough/ProgramTitle CFDAGrantNumber PassThroughEntity FederalExpenditures Expenditures

ResearchonHealthcareCosts,QualityandOutcomes 93.226 $2,914,598 $1,033,039

ResearchonHealthcareCosts,QualityandOutcomesTotal $2,914,598 $1,033,039

DirectTotal $6,561,157 $3,172,244

PassThrough ResearchonHealthcareCosts,QualityandOutcomes 93.226 CAROLINASHEALTHCARESYSTEM $77,405 $ Ͳ FLORIDAA&MUNIVERSITY $(8,686) $ Ͳ STANFORDUNIVERSITY $45,900 $Ͳ

ResearchonHealthcareCosts,QualityandOutcomesTotal $114,619 $Ͳ

PassThroughTotal $114,619 $Ͳ

AgencyforHealthcareResearchandQualityTotal $6,675,776 $3,172,244

CentersforDiseaseControlandPrevention Direct CentersforDiseaseControlandPrevention_InvestigationsandTechnicalAssistance 93.283 $20,599 $Ͳ

CentersforDiseaseControlandPrevention_InvestigationsandTechnicalAssistanceTotal $20,599 $Ͳ

LaboratoryLeadership,WorkforceTrainingandManagementDevelopment,ImprovingPublicHealthLaboratory Infrastructure 93.065 $132,438 $9,270

LaboratoryLeadership,WorkforceTrainingandManagementDevelopment,ImprovingPublicHealthLaboratory InfrastructureTotal $132,438 $9,270

DirectTotal $153,037 $9,270

PassThrough AssistanceProgramsforChronicDiseasePreventionandControl 93.945 NORTHWESTERNUNIVERSITY $110,762 $Ͳ

AssistanceProgramsforChronicDiseasePreventionandControlTotal $110,762 $Ͳ

CentersforDiseaseControlandPrevention_InvestigationsandTechnicalAssistance 93.283 UNIVERSITYOFKENTUCKYRESEARCHFOUNDATION $75,182 $19,102

CentersforDiseaseControlandPrevention_InvestigationsandTechnicalAssistanceTotal $75,182 $19,102

GlobalAIDS 93.067 REGENSTRIEFINSTITUTE,INC. $220,687 $ Ͳ RTIINTERNATIONAL $25,417 $Ͳ

GlobalAIDSTotal $246,104 $Ͳ

ImmunizationCooperativeAgreements 93.268 PURDUEUNIVERSITY $25,905 $Ͳ

ImmunizationCooperativeAgreementsTotal $25,905 $Ͳ

InjuryPreventionandControlResearchandStateandCommunityBasedPrograms 93.136 WAYNESTATEUNIVERSITY $480 $Ͳ

InjuryPreventionandControlResearchandStateandCommunityBasedProgramsTotal $480 $Ͳ

InnovationsinAppliedPublicHealthResearch 93.061 SAINTLOUISUNIVERSITY $17,634 $Ͳ

InnovationsinAppliedPublicHealthResearchTotal $17,634 $Ͳ

OccupationalSafetyandHealthProgram 93.262 UNIVERSITYOFCINCINNATI $ 7,071 $Ͳ

OccupationalSafetyandHealthProgramTotal $ 7,071 $Ͳ

PassThroughTotal $483,138 $19,102

CentersforDiseaseControlandPreventionTotal $636,175 $28,372

TheaccompanyingnotesareanintegralpartoftheScheduleofExpendituresofFederalAwards. FY2013ScheduleofExpendituresofFederalAwardsforIndianaUniversity (Continued)

Values Subrecipient Cluster/FederalAgencyHighestLevel/FederalAgencySublevel/DirectͲPassThrough/ProgramTitle CFDAGrantNumber PassThroughEntity FederalExpenditures Expenditures

DepartmentofHealthandHumanServices Direct 932002008M28091 $694 $ Ͳ

93200Ͳ201142027 $(1) $ Ͳ

93200Ͳ2011Ͳ42027 $9,576 $ Ͳ

935K05DA021696Ͳ05 $31,452 $ Ͳ

935U01DK061737Ͳ12 $83,348 $ Ͳ

93HHSA290200600013TO5 $(5,776) $ Ͳ

93HHSA290200600013TO5^1 $ 4,672 $866

93HHSN267200700037C^3 $(0) $ Ͳ

93HHSN267200700037C^4 $705,129 $ Ͳ

93HHSN276201000796P $3,787 $ Ͳ

93HHSN276201200177P $23,072 $Ͳ

Total $855,952 $866

DirectTotal $855,952 $866

PassThrough 930007474Ͳ1000036346/MH091460 HOWARDUNIVERSITY $(44) $ Ͳ

93103486/HHSA290200810010 BRIGHAMANDWOMEN'SHOSPITAL $51,080 $20,411

93103486^3:HHSA290200810010 BRIGHAMANDWOMEN'SHOSPITAL $27,534 $8,337

93108201/N01ͲA1Ͳ15416 REGENTSOFTHEUNIVERSITYOFCALIFORNIA $146,058 $ Ͳ

9311Ͳ02093/1R01AI099970Ͳ01 NEWYORKUNIVERSITY $42,552 $ Ͳ

93200Ͳ2012ͲMͲ53305 REGENSTRIEFINSTITUTE,INC.$ 6,299 $ Ͳ

93200Ͳ2012ͲMͲ53544 REGENSTRIEFINSTITUTE,INC.$ 14,130 $ Ͳ

93200Ͳ2012ͲMͲ53552 REGENSTRIEFINSTITUTE,INC.$ 8,767 $ Ͳ

932039466/HHSN275201000003I DUKEUNIVERSITY $13,671 $ Ͳ

933134Ͳ001/N01MH32002/opt.2 THEEMMESCORPORATION $0 $ Ͳ

933R01AG028168 CREIGHTONUNIVERSITY$ (17,052) $ Ͳ

937500100331/200Ͳ2010Ͳ37217 NORTHROPGRUMMANINFORMATIONTECHNOLOGY $112,485 $98,617

93Allegient ALLEGIENTLLC $84,527 $ Ͳ

93CorporaSystems CORPORASYSTEMS,INC.$ 2,200 $ Ͳ

93FP046846/HHSN261201100071C UNIVERSITYOFCHICAGO $989 $ Ͳ

93HHSN266200500043C:Mod14 UNIVERSITYOFMARYLAND$ 291 $ Ͳ

93HHSN268200900031C MOIUNIVERSITYFACULTYOFHEALTHSCIENCES $46,063 $ Ͳ

93HHSN27500012/HHSN27520100000DUKEUNIVERSITY $5,637 $ Ͳ

93HHSN276200800006C REGENSTRIEFINSTITUTE,INC.$ 205,520 $ Ͳ

TheaccompanyingnotesareanintegralpartoftheScheduleofExpendituresofFederalAwards. FY2013ScheduleofExpendituresofFederalAwardsforIndianaUniversity (Continued)

93K12DA000357 AMERICANACADEMYOFCHILD&ADOLESCENTPSYCHIATRY $(4,152) $ Ͳ

93POM1390238 MARIONCOUNTYSUPERIORCOURT $7,647 $ Ͳ

93SR00001453/HHSN272201000046C UNIVERSITYOFMARYLAND$ 1,664,068 $ Ͳ

93VirginiaCommonwealth VIRGINIACOMMONWEALTHUNIVERSITY$ 107,853 $Ͳ

Total $2,545,771 $127,365

MentalHealthResearchGrants 93.242 PORTLANDSTATEUNIVERSITY $ 4,524 $Ͳ

MentalHealthResearchGrantsTotal $ 4,524 $Ͳ

PassThroughTotal $2,550,294 $127,365

DepartmentofHealthandHumanServicesTotal $3,406,246 $128,231

HealthResourcesandServicesAdministration Direct GrantstoStatestoSupportOralHealthWorkforceActivities 93.236 $87,425 $Ͳ

GrantstoStatestoSupportOralHealthWorkforceActivitiesTotal $87,425 $Ͳ

MaternalandChildHealthFederalConsolidatedPrograms 93.110 $383,574 $Ͳ

MaternalandChildHealthFederalConsolidatedProgramsTotal $383,574 $Ͳ

DirectTotal $470,999 $Ͳ

PassThrough AffordableCareAct(ACA)Maternal,Infant,andEarlyChildhoodHomeVisitingProgram 93.505 INDIANASTATEDEPARTMENTOFHEALTH $53,440 $Ͳ

AffordableCareAct(ACA)Maternal,Infant,andEarlyChildhoodHomeVisitingProgramTotal $53,440 $Ͳ

MaternalandChildHealthServicesBlockGranttotheStates 93.994 FAMILYVOICES,INC $23,850 $ Ͳ PORTERCOUNTYJUVENILEPROBATIONDEPARTMENT $29 $Ͳ

MaternalandChildHealthServicesBlockGranttotheStatesTotal $23,878 $Ͳ

StateRuralHospitalFlexibilityProgram 93.241 INDIANASTATEDEPARTMENTOFHEALTH $52,501 $Ͳ

StateRuralHospitalFlexibilityProgramTotal $52,501 $Ͳ

PassThroughTotal $129,819 $Ͳ

HealthResourcesandServicesAdministrationTotal $600,817 $Ͳ

NationalInstitutesofHealth Direct AgingResearch 93.866 $8,194,167 $1,316,267

AgingResearchTotal $8,194,167 $1,316,267

AlcoholResearchPrograms 93.273 $7,378,249 $259,714

AlcoholResearchProgramsTotal $7,378,249 $259,714

Allergy,ImmunologyandTransplantationResearch 93.855 $16,090,369 $3,169,109

Allergy,ImmunologyandTransplantationResearchTotal $16,090,369 $3,169,109

TheaccompanyingnotesareanintegralpartoftheScheduleofExpendituresofFederalAwards. FY2013ScheduleofExpendituresofFederalAwardsforIndianaUniversity (Continued)

ARRAͲTransͲNIHRecoveryActResearchSupportTotal $1,212,807 $350,009

Arthritis,MusculoskeletalandSkinDiseasesResearch 93.846 $6,311,164 $498,143

Arthritis,MusculoskeletalandSkinDiseasesResearchTotal $6,311,164 $498,143

BiomedicalResearchandResearchTraining 93.859 $11,487,832 $688,852

BiomedicalResearchandResearchTrainingTotal $11,487,832 $688,852

BloodDiseasesandResourcesResearch 93.839 $3,038,288 $Ͳ

BloodDiseasesandResourcesResearchTotal $3,038,288 $Ͳ

CancerBiologyResearch 93.396 $5,385,210 $594,922

CancerBiologyResearchTotal $5,385,210 $594,922

CancerCauseandPreventionResearch 93.393 $2,500,368 $248,307

CancerCauseandPreventionResearchTotal $2,500,368 $248,307

CancerCentersSupportGrants 93.397 $1,249,717 $Ͳ

CancerCentersSupportGrantsTotal $1,249,717 $Ͳ

CancerDetectionandDiagnosisResearch 93.394 $883,037 $124,158

CancerDetectionandDiagnosisResearchTotal $883,037 $124,158

CancerResearchManpower 93.398 $399,181 $Ͳ

CancerResearchManpowerTotal $399,181 $Ͳ

CancerTreatmentResearch 93.395 $3,015,294 $165,757

CancerTreatmentResearchTotal $3,015,294 $165,757

CardiovascularDiseasesResearch 93.837 $9,673,931 $489,784

CardiovascularDiseasesResearchTotal $9,673,931 $489,784

ChildHealthandHumanDevelopmentExtramuralResearch 93.865 $9,932,304 $2,931,379

ChildHealthandHumanDevelopmentExtramuralResearchTotal $9,932,304 $2,931,379

Diabetes,Digestive,andKidneyDiseasesExtramuralResearch 93.847 $16,960,297 $1,692,714

Diabetes,Digestive,andKidneyDiseasesExtramuralResearchTotal $16,960,297 $1,692,714

DiscoveryandAppliedResearchforTechnologicalInnovationstoImproveHumanHealth 93.286 $159,888 $Ͳ

DiscoveryandAppliedResearchforTechnologicalInnovationstoImproveHumanHealthTotal $159,888 $Ͳ

DrugAbuseandAddictionResearchPrograms 93.279 $1,467,923 $77,876

DrugAbuseandAddictionResearchProgramsTotal $1,467,923 $77,876

EnvironmentalHealth 93.113 $1,807,004 $164,216

TheaccompanyingnotesareanintegralpartoftheScheduleofExpendituresofFederalAwards. FY2013ScheduleofExpendituresofFederalAwardsforIndianaUniversity (Continued)

ExtramuralResearchProgramsintheNeurosciencesandNeurologicalDisorders 93.853 $4,078,478 $136,182

ExtramuralResearchProgramsintheNeurosciencesandNeurologicalDisordersTotal $4,078,478 $136,182

InternationalResearchandResearchTraining 93.989 $309,973 $90,656

InternationalResearchandResearchTrainingTotal $309,973 $90,656

LungDiseasesResearch 93.838 $4,026,553 $466,468

LungDiseasesResearchTotal $4,026,553 $466,468

MedicalLibraryAssistance 93.879 $693,378 $11,363

MedicalLibraryAssistanceTotal $693,378 $11,363

MentalHealthNationalResearchServiceAwardsforResearchTraining 93.282 $31,464 $Ͳ

MentalHealthNationalResearchServiceAwardsforResearchTrainingTotal $31,464 $Ͳ

MentalHealthResearchCareer/ScientistDevelopmentAwards 93.281 $152,373 $Ͳ

MentalHealthResearchCareer/ScientistDevelopmentAwardsTotal $152,373 $Ͳ

MentalHealthResearchGrants 93.242 $5,374,251 $948,990

MentalHealthResearchGrantsTotal $5,374,251 $948,990

NationalCenterforAdvancingTranslationalSciences 93.350 $4,909,014 $1,307,920

NationalCenterforAdvancingTranslationalSciencesTotal $4,909,014 $1,307,920

NationalCenterforResearchResources 93.389 $1,178,474 $79,420

NationalCenterforResearchResourcesTotal $1,178,474 $79,420

NursingResearch 93.361 $994,925 $12,460

NursingResearchTotal $994,925 $12,460

OralDiseasesandDisordersResearch 93.121 $360,431 $Ͳ

OralDiseasesandDisordersResearchTotal $360,431 $Ͳ

ResearchRelatedtoDeafnessandCommunicationDisorders 93.173 $3,222,971 $143,512

ResearchRelatedtoDeafnessandCommunicationDisordersTotal $3,222,971 $143,512

TransͲNIHResearchSupport 93.310 $2,489,253 $528,847

TransͲNIHResearchSupportTotal $2,489,253 $528,847

VisionResearch 93.867 $5,373,249 $243,897

VisionResearchTotal $5,373,249 $243,897

DirectTotal $140,341,817 $16,740,921

TheaccompanyingnotesareanintegralpartoftheScheduleofExpendituresofFederalAwards. FY2013ScheduleofExpendituresofFederalAwardsforIndianaUniversity (Continued)

Values Subrecipient Cluster/FederalAgencyHighestLevel/FederalAgencySublevel/DirectͲPassThrough/ProgramTitle CFDAGrantNumber PassThroughEntity FederalExpenditures Expenditures PassThrough AgingResearch 93.866 COLUMBIAUNIVERSITY $36,650 $ Ͳ CREATEABILITYCONCEPTS,INC. $1,048 $ Ͳ FREDHUTCHINSONCANCERRESEARCHCENTER $138,202 $ Ͳ NORTHERNCALIFORNIAINSTITUTEFORRESEARCH&EDU $514,763 $ Ͳ PENNSYLVANIASTATEUNIVERSITY $18,305 $ Ͳ PURDUEUNIVERSITY $17,992 $ Ͳ UNIVERSITYOFFLORIDA $22,169 $ Ͳ UNIVERSITYOFMISSOURI $(179) $ Ͳ UNIVERSITYOFPENNSYLVANIA $235,608 $ Ͳ UNIVERSITYOFWASHINGTON $24,992 $ Ͳ VANDERBILTUNIVERSITY $36,962 $7,617

AgingResearchTotal $1,046,513 $7,617

AlcoholResearchPrograms 93.273 BROWNUNIVERSITY $14,143 $ Ͳ NEWYORKUNIVERSITY $21,795 $ Ͳ RESEARCHFOUNDATIONSTATEUNIVERSITYNEWYORK $1,509,605 $ Ͳ SEATTLEINSTITUTEFORBIOMEDICALANDCLINICALRES $195,674 $ Ͳ SOCALIFORNIAINSTITUTEFORRESEARCHANDEDUCATION $59,710 $ Ͳ TEXASA&MUNIVERSITY $13,952 $ Ͳ UNIVERSITYOFCALIFORNIA,SANDIEGO $46,307 $ Ͳ UNIVERSITYOFWASHINGTON $6,987 $ Ͳ VIRGINIACOMMONWEALTHUNIVERSITY $15,354 $Ͳ

AlcoholResearchProgramsTotal $1,883,526 $Ͳ

Allergy,ImmunologyandTransplantationResearch 93.855 CHILDREN'SHOSPITALMEDICALCENTEROFCINCINNATI $52,636 $ Ͳ DUKEUNIVERSITY $12,727 $ Ͳ DUQUESNEUNIVERSITY $49,752 $ Ͳ INSTFORRESEARCHINBIOTECHNOLOGYFDN(ARGENTINA) $20,915 $ Ͳ IOWASTATEUNIVERSITY $76,680 $ Ͳ JOHNSHOPKINSUNIVERSITY $4,014 $ Ͳ OHIOSTATEUNIVERSITYRESEARCHFOUNDATION $0 $ Ͳ UNIVERSITYOFMICHIGAN $20,373 $ Ͳ UNIVERSITYOFNOTREDAME $14,094 $ Ͳ UNIVERSITYSOUTHFLORIDA $100,343 $Ͳ

Allergy,ImmunologyandTransplantationResearchTotal $351,534 $Ͳ

ARRAͲTransͲNIHRecoveryActResearchSupport 93.701 ALBERTEINSTEINCOLLEGEOFMEDICINEOFYESHIVAUNI $143,286 $ Ͳ BARNESͲJEWISHHOSPITAL$ 301 $ Ͳ BAYLORCOLLEGEOFMEDICINE $207,815 $ Ͳ BOSTONUNIVERSITY $1,685 $ Ͳ HARVARDUNIVERSITY $88,566 $ Ͳ NATIONALCHILDHOODCANCERFOUNDATION$ (0) $ Ͳ NORTHWESTERNUNIVERSITY $(24,969) $ Ͳ PURDUEUNIVERSITY $33,464 $ Ͳ RUSHUNIVERSITYMEDICALCENTER$ 731 $ Ͳ SEATTLEINSTITUTEOFCARDIACRESEARCH$ 300 $ Ͳ UNIVERSITYOFALABAMABIRMINGHAM$ 147,997 $ Ͳ UNIVERSITYOFCINCINNATI$ 149,861 $ Ͳ UNIVERSITYOFFLORIDA $124,149 $ Ͳ UNIVERSITYOFPENNSYLVANIA$ 88,298 $Ͳ

ARRAͲTransͲNIHRecoveryActResearchSupportTotal $961,484 $Ͳ

Arthritis,MusculoskeletalandSkinDiseasesResearch 93.846 CHILDREN'SHOSPITALBOSTON $125,319 $ Ͳ CHILDREN'SMERCYHOSPITALS&CLINICS(KANSASCITY) $16,023 $ Ͳ TEXASBIOMEDICALRESEARCHINSTITUTE $17,853 $ Ͳ THOMASJEFFERSONUNIVERSITY $88,131 $ Ͳ UNIVERSITYOFMICHIGAN $2,934 $ Ͳ UNIVERSITYOFNORTHCAROLINAATCHAPELHILL $88,767 $ Ͳ UNIVERSITYOFPITTSBURGH $62,325 $ Ͳ VALASCIENCES $119,124 $ Ͳ WAKEFORESTUNIVERSITY $55,846 $Ͳ

TheaccompanyingnotesareanintegralpartoftheScheduleofExpendituresofFederalAwards. FY2013ScheduleofExpendituresofFederalAwardsforIndianaUniversity (Continued)

Values Subrecipient Cluster/FederalAgencyHighestLevel/FederalAgencySublevel/DirectͲPassThrough/ProgramTitle CFDAGrantNumber PassThroughEntity FederalExpenditures Expenditures Arthritis,MusculoskeletalandSkinDiseasesResearch Arthritis,MusculoskeletalandSkinDiseasesResearchTotal $576,323 $Ͳ

BiomedicalResearchandResearchTraining 93.859 ALLOSTEROSTHERAPEUTICS,INC. $1,616 $ Ͳ UNIVERSITYOFCALIFORNIA,DAVIS $95,186 $ Ͳ UNIVERSITYOFCALIFORNIA,RIVERSIDE $46,659 $ Ͳ UNIVERSITYOFCALIFORNIA,SANDIEGO $129,252 $ Ͳ UNIVERSITYOFCALIFORNIA,SANFRANCISCO $(5,869) $ Ͳ UNIVERSITYOFCALIFORNIA,SANTACRUZ $(0) $ Ͳ UNIVERSITYOFLOUISVILLE $23,590 $ Ͳ UNIVERSITYOFMISSISSIPPIMEDICALCENTER $6,758 $ Ͳ UNIVERSITYOFNOTREDAME $(1,431) $ Ͳ UNIVERSITYOFROCHESTER $(14,459) $Ͳ

BiomedicalResearchandResearchTrainingTotal $281,302 $Ͳ

BloodDiseasesandResourcesResearch 93.839 CHILDREN'SHOSPITALMEDICALCENTEROFCINCINNATI $21,913 $ Ͳ UNIVERSITYOFNORTHCAROLINAATCHAPELHILL $35 $ Ͳ WASHINGTONUNIVERSITY $ 1,305 $Ͳ

BloodDiseasesandResourcesResearchTotal $23,252 $Ͳ

CancerBiologyResearch 93.396 NERXBIOSCIENCES,INC. $73,543 $ Ͳ PURDUEUNIVERSITY $22,325 $Ͳ

CancerBiologyResearchTotal $95,867 $Ͳ

CancerCauseandPreventionResearch 93.393 GABRIELGROUP $(2,781) $ Ͳ HARVARDPILGRIMHEALTHCARE $98,918 $ Ͳ PURDUEUNIVERSITY $6,621 $ Ͳ UNIVERSITYOFCOLORADO $76,192 $ Ͳ UNIVERSITYOFWASHINGTON $66,949 $Ͳ

CancerCauseandPreventionResearchTotal $245,899 $Ͳ

CancerCentersSupportGrants 93.397 OHIOSTATEUNIVERSITYRESEARCHFOUNDATION $46 $ Ͳ UNIVERSITYOFTEXASHEALTHSCIENCECTRͲSANANTONIO $615,187 $Ͳ

CancerCentersSupportGrantsTotal $615,234 $Ͳ

CancerControl 93.399 PURDUEUNIVERSITY $ 7,035 $Ͳ

CancerControlTotal $ 7,035 $Ͳ

CancerDetectionandDiagnosisResearch 93.394 BROWNUNIVERSITY $(576) $ Ͳ EMORYUNIVERSITY $35,489 $ Ͳ INTICABIOMEDICAL,INC. $60,432 $ Ͳ MIRIAMHOSPITAL $45,029 $ Ͳ PURDUEUNIVERSITY $5,135 $ Ͳ UNIVERSITYOFILLINOIS $88,568 $Ͳ

CancerDetectionandDiagnosisResearchTotal $234,077 $Ͳ

CancerTreatmentResearch 93.395 CHILDREN'SONCOLOGYGROUP $13,869 $ Ͳ DUQUESNEUNIVERSITY $20,264 $ Ͳ MAYOCLINIC,ROCHESTER $49,883 $ Ͳ NATIONALCHILDHOODCANCERFOUNDATION $2,289 $ Ͳ NORTHWESTERNUNIVERSITY $121,770 $ Ͳ PROCURETREATMENTCTRSINC $38,448 $ Ͳ ST.JUDECHILDREN'SRESEARCHHOSPITAL $13,863 $ Ͳ TULANEUNIVERSITYHEALTHSCIENCESCENTER $37,240 $ Ͳ UNIVERSITYOFCALIFORNIA,DAVIS $17,757 $ Ͳ UNIVERSITYOFCOLORADO $8,286 $ Ͳ UNIVERSITYOFFLORIDA $41,808 $ Ͳ WESTVIRGINIAUNIVERSITY $18,084 $15,912

TheaccompanyingnotesareanintegralpartoftheScheduleofExpendituresofFederalAwards. FY2013ScheduleofExpendituresofFederalAwardsforIndianaUniversity (Continued)

CardiovascularDiseasesResearch 93.837 CHILDREN'SHOSPITALMEDICALCENTEROFCINCINNATI $219,257 $ Ͳ MOUNTSINAISCHOOLOFMEDICINE $(19,297) $ Ͳ OREGONHEALTH&SCIENCEUNIVERSITY $156,192 $ Ͳ PURDUEUNIVERSITY $236,071 $ Ͳ UNIVERSITYOFCALIFORNIA,LOSANGELES $380,658 $ Ͳ UNIVERSITYOFHAWAII $39,458 $ Ͳ UNIVERSITYOFMICHIGAN $23,707 $ Ͳ UNIVERSITYOFNORTHCAROLINAATCHAPELHILL $12,464 $ Ͳ UNIVERSITYOFPENNSYLVANIA $35,264 $ Ͳ UNIVERSITYOFTEXASHEALTHSCIENCECENTERHOUSTON $1,047 $ Ͳ VANDERBILTUNIVERSITY $41,684 $ Ͳ YALEUNIVERSITY $192,702 $Ͳ

CardiovascularDiseasesResearchTotal $1,319,206 $Ͳ

ChildHealthandHumanDevelopmentExtramuralResearch 93.865 ASSNOFMEDICALSCHPEDIATRICDEPTCHAIR $95,705 $ Ͳ COLUMBIAUNIVERSITY $1,901 $ Ͳ DARTMOUTHCOLLEGE $80,799 $ Ͳ DUKEUNIVERSITY $55,482 $ Ͳ MICHIGANPUBLICHEALTHINSTITUTE $27,789 $ Ͳ PENNSYLVANIASTATEUNIVERSITY $11,768 $ Ͳ PURDUEUNIVERSITY $121,787 $ Ͳ RTIINTERNATIONAL $187,672 $ Ͳ UNIVERSITYOFALABAMABIRMINGHAM $169,779 $ Ͳ UNIVERSITYOFCHICAGO $52,769 $ Ͳ UNIVERSITYOFNORTHCAROLINA $ 2,160 $Ͳ

ChildHealthandHumanDevelopmentExtramuralResearchTotal $807,611 $Ͳ

Diabetes,Digestive,andKidneyDiseasesExtramuralResearch 93.847 BIOCHEMANALYSISCORP $37,007 $ Ͳ CHILDREN'SHOSPITALOFPHILADELPHIA $25,701 $ Ͳ GEORGEWASHINGTONUNIVERSITY $96,798 $ Ͳ INDIANAUNIVERSITYHEALTH $378,434 $ Ͳ INPHOTON,LLC $157,540 $ Ͳ JOSLINDIABETESCENTER $(278) $ Ͳ MAYOCLINIC,ROCHESTER $62,799 $ Ͳ MEDICALUNIVERSITYOFSOUTHCAROLINA $29,545 $ Ͳ NEWYORKINSTITUTEOFTECHNOLOGY $19,166 $ Ͳ NORTHWESTERNUNIVERSITY $(44,893) $ Ͳ OHIOSTATEUNIVERSITYRESEARCHFOUNDATION $20,928 $ Ͳ PURDUEUNIVERSITY $122,089 $ Ͳ ROSEͲHULMANINSTITUTEOFTECHNOLOGY $24,267 $ Ͳ UNIVERSITYHEALTHNETWORK(CANADA) $224,078 $ Ͳ UNIVERSITYOFFLORIDA $91,552 $ Ͳ UNIVERSITYOFMICHIGAN $41,209 $ Ͳ UNIVERSITYOFPENNSYLVANIA $7,379 $ Ͳ UNIVERSITYOFPITTSBURGH $135,846 $ Ͳ UNIVERSITYOFWASHINGTON $85,157 $ Ͳ VITACYTELLC $779 $Ͳ

Diabetes,Digestive,andKidneyDiseasesExtramuralResearchTotal $1,515,103 $Ͳ

DiscoveryandAppliedResearchforTechnologicalInnovationstoImproveHumanHealth 93.286 AEONIMAGING,LLC $15,143 $ Ͳ PURDUEUNIVERSITY $130,991 $ Ͳ UNIVERSITYOFMIAMI $12,115 $Ͳ

DiscoveryandAppliedResearchforTechnologicalInnovationstoImproveHumanHealthTotal $158,249 $Ͳ

DrugAbuseandAddictionResearchPrograms 93.279 AMERICANACADEMYOFCHILD&ADOLESCENTPSYCHIATRY $150,509 $ Ͳ ARIZONASTATEUNIVERSITY $381,627 $ Ͳ LOYOLAUNIVERSITY $146,362 $ Ͳ MEDICALCOLLEGEOFWISCONSIN $56,225 $ Ͳ NORTHEASTERNUNIVERSITY $4,863 $ Ͳ

TheaccompanyingnotesareanintegralpartoftheScheduleofExpendituresofFederalAwards. FY2013ScheduleofExpendituresofFederalAwardsforIndianaUniversity (Continued)

DrugAbuseandAddictionResearchProgramsTotal $793,580 $Ͳ

EnvironmentalHealth 93.113 MICHIGANSTATEUNIVERSITY $33,434 $ Ͳ PURDUEUNIVERSITY $64,252 $ Ͳ UNIVERSITYOFMICHIGAN $39,254 $Ͳ

EnvironmentalHealthTotal $136,940 $Ͳ

ExtramuralResearchProgramsintheNeurosciencesandNeurologicalDisorders 93.853 CLEMSONUNIVERSITY $41,593 $ Ͳ NEUROGATETHERAPEUTICS,INC. $43,577 $ Ͳ PURDUEUNIVERSITY $64,274 $ Ͳ TUFTSUNIVERSITY $0 $ Ͳ UNIVERSITYOFALABAMABIRMINGHAM $43,406 $ Ͳ UNIVERSITYOFCALIFORNIA,LOSANGELES $140,921 $ Ͳ UNIVERSITYOFCALIFORNIA,SANFRANCISCO $78,852 $ Ͳ UNIVERSITYOFCINCINNATI $88 $ Ͳ UNIVERSITYOFTEXASHEALTHSCIENCECENTERHOUSTON $22,533 $ Ͳ UNIVERSITYOFTEXASSOUTHWESTERN $521,944 $ Ͳ UNIVERSITYOFVIRGINIA $96,725 $ Ͳ WAKEFORESTUNIVERSITY $53,802 $ Ͳ WASHINGTONUNIVERSITY $21,374 $ Ͳ YALEUNIVERSITY $ 2,830 $Ͳ

ExtramuralResearchProgramsintheNeurosciencesandNeurologicalDisordersTotal $1,131,920 $Ͳ

HumanGenomeResearch 93.172 HARVARDUNIVERSITY $701,558 $Ͳ

HumanGenomeResearchTotal $701,558 $Ͳ

LungDiseasesResearch 93.838 CHILDREN'SHOSPITALMEDICALCENTEROFCINCINNATI $26,665 $ Ͳ CHILDREN'SHOSPITALOFPHILADELPHIA $82,202 $47,092 DUKEUNIVERSITY $234,065 $ Ͳ JOHNSHOPKINSUNIVERSITY $40,234 $ Ͳ SEATTLECHILDREN'SRESEARCHINSTITUTE $70,146 $ Ͳ UNIVERSITYOFARIZONA $150 $ Ͳ UNIVERSITYOFCOLORADO $165,631 $54,701 UNIVERSITYOFNORTHCAROLINA $116,972 $ Ͳ UNIVERSITYOFPENNSYLVANIA $472,945 $8,355

LungDiseasesResearchTotal $1,209,009 $110,148

MedicalLibraryAssistance 93.879 BUCKINSTITUTEFORAGERESEARCH $175,658 $Ͳ

MedicalLibraryAssistanceTotal $175,658 $Ͳ

MentalHealthResearchGrants 93.242 ACADEMICEDGE $(2,010) $ Ͳ CLEVELANDCLINICFOUNDATION $5,086 $ Ͳ HOWARDUNIVERSITY $7,500 $ Ͳ NEWYORKUNIVERSITY $64,313 $ Ͳ OREGONHEALTH&SCIENCEUNIVERSITY $10,730 $ Ͳ REGENTSOFTHEUNIVERSITYOFCALIFORNIA $93,733 $ Ͳ RUTGERSUNIVERSITY $0 $ Ͳ UNIVERSITYOFCALIFORNIA,SANDIEGO $95,731 $ Ͳ UNIVERSITYOFCINCINNATI $525 $ Ͳ UNIVERSITYOFCOLORADO $61,879 $ Ͳ UNIVERSITYOFKANSAS $22,315 $2,660 UNIVERSITYOFMARYLAND $40,095 $ Ͳ UNIVERSITYOFMINNESOTA $25,620 $ Ͳ UNIVERSITYOFSOUTHERNCALIFORNIA $82,840 $ Ͳ UNIVERSITYOFWASHINGTON $4,224 $ Ͳ VANDERBILTUNIVERSITY $210,425 $ Ͳ WAKEFORESTUNIVERSITY $24,206 $ Ͳ WASHINGTONUNIVERSITY $45,353 $ Ͳ

TheaccompanyingnotesareanintegralpartoftheScheduleofExpendituresofFederalAwards. FY2013ScheduleofExpendituresofFederalAwardsforIndianaUniversity (Continued)

MentalHealthResearchGrantsTotal $824,772 $2,660

NationalCenterforResearchResources 93.389 LOGICALSEMANTICS,INC $20 $ Ͳ PROSOLIAINC $102,687 $ Ͳ UNIVERSITYOFCALIFORNIA,RIVERSIDE $(4,094) $Ͳ

NationalCenterforResearchResourcesTotal $98,613 $Ͳ

NationalCenteronSleepDisordersResearch 93.233 NORTHWESTERNUNIVERSITY $15,780 $Ͳ

NationalCenteronSleepDisordersResearchTotal $15,780 $Ͳ

NursingResearch 93.361 KENTSTATEUNIVERSITY $10,787 $ Ͳ UNIVERSITYOFAKRON $14,087 $ Ͳ UNIVERSITYOFROCHESTER $49,330 $Ͳ

NursingResearchTotal $74,205 $Ͳ

OralDiseasesandDisordersResearch 93.121 UNIVERSITYOFFLORIDA $12,249 $ Ͳ UNIVERSITYOFIOWA $6,538 $ Ͳ UNIVERSITYOFMICHIGAN $240,317 $Ͳ

OralDiseasesandDisordersResearchTotal $259,104 $Ͳ

ResearchandTraininginComplementaryandAlternativeMedicine 93.213 KENTSTATEUNIVERSITY $19,162 $Ͳ

ResearchandTraininginComplementaryandAlternativeMedicineTotal $19,162 $Ͳ

ResearchRelatedtoDeafnessandCommunicationDisorders 93.173 COMMUNICATIONDISORDERSTECHNOLOGY $(1) $ Ͳ HOUSEEARINSTITUTE $151,761 $ Ͳ NEWYORKEYEANDEARINFIRMARY $106,034 $ Ͳ PURDUEUNIVERSITY $45,102 $Ͳ

ResearchRelatedtoDeafnessandCommunicationDisordersTotal $302,897 $Ͳ

TransͲNIHRecoveryActResearchSupport 93.701 ACADEMICEDGE $63,749 $ Ͳ UNIVERSITYOFIOWA $113,053 $Ͳ

TransͲNIHRecoveryActResearchSupportTotal $176,801 $Ͳ

VisionResearch 93.867 AEONIMAGING,LLC $158,533 $ Ͳ BOSTONMICROMACHINESCORPORATION $2,824 $ Ͳ EMORYUNIVERSITY $11,062 $ Ͳ JAEBCENTERFORHEALTHRESEARCHINC $13,624 $ Ͳ OCUMETRICSINC $28,980 $ Ͳ UNIVERSITYOFCALIFORNIA,DAVIS $248,626 $ Ͳ UNIVERSITYOFMIAMI $37,219 $ Ͳ UNIVERSITYOFROCHESTER $277,582 $ Ͳ UNIVERSITYOFUTAH $51,892 $Ͳ

VisionResearchTotal $830,342 $Ͳ

PassThroughTotal $17,256,116 $136,337

NationalInstitutesofHealthTotal $157,597,932 $16,877,258

OfficeoftheSecretary PassThrough ARRAͲPregnancyAssistanceFundProgram 93.500 INDIANASTATEDEPARTMENTOFHEALTH$ 101,296 $Ͳ

ARRAͲPregnancyAssistanceFundProgramTotal $101,296 $Ͳ

TheaccompanyingnotesareanintegralpartoftheScheduleofExpendituresofFederalAwards. FY2013ScheduleofExpendituresofFederalAwardsforIndianaUniversity (Continued)

Values Subrecipient Cluster/FederalAgencyHighestLevel/FederalAgencySublevel/DirectͲPassThrough/ProgramTitle CFDAGrantNumber PassThroughEntity FederalExpenditures Expenditures ARRAͲStateGrantstoPromoteHealthInformationTechnology 93.719 INDIANAHEALTHINFORMATIONTECHNOLOGY,INC. $310,985 $Ͳ

ARRAͲStateGrantstoPromoteHealthInformationTechnologyTotal $310,985 $Ͳ

ARRAͲStrategicHealthITAdvancedResearchProjects(SHARP) 93.728 MAYOCLINIC,ROCHESTER $70,335 $Ͳ

ARRAͲStrategicHealthITAdvancedResearchProjects(SHARP)Total $70,335 $Ͳ

PregnancyAssistanceFundProgram 93.500 INDIANASTATEDEPARTMENTOFHEALTH $71,185 $Ͳ

PregnancyAssistanceFundProgramTotal $71,185 $Ͳ

PassThroughTotal $553,801 $Ͳ

OfficeoftheSecretaryTotal $553,801 $Ͳ

SubstanceAbuseandMentalHealthServicesAdministration Direct SubstanceAbuseandMentalHealthServices_ProjectsofRegionalandNationalSignificance 93.243 $321,801 $167,053

SubstanceAbuseandMentalHealthServices_ProjectsofRegionalandNationalSignificanceTotal $321,801 $167,053

DirectTotal $321,801 $167,053

PassThrough ComprehensiveCommunityMentalHealthServicesforChildrenwithSeriousEmotionalDisturbances(SED) 93.104 COMMUNITYMENTALHEALTHCENTER,INC. $125,291 $Ͳ

ComprehensiveCommunityMentalHealthServicesforChildrenwithSeriousEmotionalDisturbances(SED)Total $125,291 $Ͳ

PassThroughTotal $125,291 $Ͳ

SubstanceAbuseandMentalHealthServicesAdministrationTotal $447,092 $167,053

DepartmentofHealthandHumanServicesTotal $169,922,014 $20,373,158

DepartmentofHomelandSecurity DepartmentofHomelandSecurity Direct 97N66001Ͳ12ͲCͲ0137 $310,525 $177,587

Total $310,525 $177,587

DirectTotal $310,525 $177,587

PassThrough 97806 DARTMOUTHCOLLEGE $45,035 $Ͳ

Total $45,035 $Ͳ

PassThroughTotal $45,035 $Ͳ

DepartmentofHomelandSecurityTotal $355,559 $177,587

DepartmentofJustice BureauofJusticeAssistance PassThrough ProjectSafeNeighborhoods 16.609 INDIANACRIMINALJUSTICEINSTITUTE $ 1,892 $Ͳ

ProjectSafeNeighborhoodsTotal $ 1,892 $Ͳ

PassThroughTotal $1,892 $Ͳ

TheaccompanyingnotesareanintegralpartoftheScheduleofExpendituresofFederalAwards. FY2013ScheduleofExpendituresofFederalAwardsforIndianaUniversity (Continued)

CommunityRelationsService PassThrough CommunityRelationsService 16.200 TEXASA&MUNIVERSITY $31,659 $Ͳ

CommunityRelationsServiceTotal $31,659 $Ͳ

PassThroughTotal $31,659 $Ͳ

CommunityRelationsServiceTotal $31,659 $Ͳ

DepartmentofJustice PassThrough 16D3Ͳ11Ͳ6080 INDIANACRIMINALJUSTICEINSTITUTE$ 207,327 $ Ͳ

16D3Ͳ13Ͳ7395 INDIANACRIMINALJUSTICEINSTITUTE$ 10,000 $Ͳ

Total $217,327 $Ͳ

PassThroughTotal $217,327 $Ͳ

DepartmentofJusticeTotal $217,327 $Ͳ

NationalInstituteofJustice Direct NationalInstituteofJusticeResearch,Evaluation,andDevelopmentProjectGrants 16.560 $220,552 $4,114

NationalInstituteofJusticeResearch,Evaluation,andDevelopmentProjectGrantsTotal $220,552 $4,114

DirectTotal $220,552 $4,114

PassThrough NationalInstituteofJusticeResearch,Evaluation,andDevelopmentProjectGrants 16.560 UNIVERSITYOFSOUTHCAROLINA $20,844 $Ͳ

NationalInstituteofJusticeResearch,Evaluation,andDevelopmentProjectGrantsTotal $20,844 $Ͳ

PassThroughTotal $20,844 $Ͳ

NationalInstituteofJusticeTotal $241,396 $4,114

OfficeforVictimsofCrime PassThrough ServicesforTraffickingVictims 16.320 JULIANCENTER $ 4,165 $Ͳ

ServicesforTraffickingVictimsTotal $ 4,165 $Ͳ

PassThroughTotal $4,165 $Ͳ

OfficeforVictimsofCrimeTotal $ 4,165 $Ͳ

OfficeofJuvenileJusticeandDelinquencyPrevention PassThrough JuvenileAccountabilityBlockGrants 16.523 INDIANACRIMINALJUSTICEINSTITUTE $ 4,356 $Ͳ

JuvenileAccountabilityBlockGrantsTotal $ 4,356 $Ͳ

PassThroughTotal $4,356 $Ͳ

OfficeofJuvenileJusticeandDelinquencyPreventionTotal $ 4,356 $Ͳ

DepartmentofJusticeTotal $500,796 $4,114

DepartmentofState

TheaccompanyingnotesareanintegralpartoftheScheduleofExpendituresofFederalAwards. FY2013ScheduleofExpendituresofFederalAwardsforIndianaUniversity (Continued)

Values Subrecipient Cluster/FederalAgencyHighestLevel/FederalAgencySublevel/DirectͲPassThrough/ProgramTitle CFDAGrantNumber PassThroughEntity FederalExpenditures Expenditures BureauofIntelligenceandResearch PassThrough ProgramforStudyofEasternEuropeandtheIndependentStatesoftheFormerSovietUnion 19.300 NATIONALCOUNCILEURASIAN&EEUROPEANRESEARCH $18,108 $Ͳ

ProgramforStudyofEasternEuropeandtheIndependentStatesoftheFormerSovietUnionTotal $18,108 $Ͳ

PassThroughTotal $18,108 $Ͳ

BureauofIntelligenceandResearchTotal $18,108 $Ͳ

DepartmentofStateTotal $18,108 $Ͳ

DepartmentoftheInterior DepartmentoftheInterior PassThrough 1524066065Ͳ01 UNIVERSITYOFCENTRALFLORIDA $82,336 $Ͳ

Total $82,336 $Ͳ

PassThroughTotal $82,336 $Ͳ

DepartmentoftheInteriorTotal $82,336 $Ͳ

FishandWildlifeService Direct ResearchGrants(Generic) 15.650 $ 5,138 $Ͳ

ResearchGrants(Generic)Total $ 5,138 $Ͳ

VisitorFacilityEnhancementsͲRefugesandWildlife 15.654 $11,478 $Ͳ

VisitorFacilityEnhancementsͲRefugesandWildlifeTotal $11,478 $Ͳ

DirectTotal $16,616 $Ͳ

PassThrough StateWildlifeGrants 15.634 INDIANADEPARTMENTOFNATURALRESOURCES $ 2,718 $2,718

StateWildlifeGrantsTotal $ 2,718 $2,718

PassThroughTotal $2,718 $2,718

FishandWildlifeServiceTotal $19,334 $2,718

NationalParkService Direct CooperativeResearchandTrainingPrograms ResourcesoftheNaƟonalParkSystem 15.945 $33,330 $Ͳ

CooperativeResearchandTrainingPrograms ResourcesoftheNaƟonalParkSystemTotal $33,330 $Ͳ

DirectTotal $33,330 $Ͳ

PassThrough AmericanBattlefieldProtection 15.926 UNIVERSITYOFSOUTHERNINDIANA $11,672 $Ͳ

AmericanBattlefieldProtectionTotal $11,672 $Ͳ

PassThroughTotal $11,672 $Ͳ

NationalParkServiceTotal $45,002 $Ͳ

DepartmentoftheInteriorTotal $146,671 $2,718

DepartmentofTransportation

TheaccompanyingnotesareanintegralpartoftheScheduleofExpendituresofFederalAwards. FY2013ScheduleofExpendituresofFederalAwardsforIndianaUniversity (Continued)

Values Subrecipient Cluster/FederalAgencyHighestLevel/FederalAgencySublevel/DirectͲPassThrough/ProgramTitle CFDAGrantNumber PassThroughEntity FederalExpenditures Expenditures FederalHighwayAdministration(FHWA) PassThrough HighwayPlanningandConstruction 20.205 INDIANADEPARTMENTOFTRANSPORTATION $4,895 $ Ͳ INDIANAPOLISMETROPOLITANPLANNINGORGANIZATION $11,883 $Ͳ

HighwayPlanningandConstructionTotal $16,777 $Ͳ

HighwayResearchandDevelopmentProgram 20.200 PURDUEUNIVERSITY $117,413 $50,575

HighwayResearchandDevelopmentProgramTotal $117,413 $50,575

PassThroughTotal $134,190 $50,575

FederalHighwayAdministration(FHWA)Total $134,190 $50,575

DepartmentofTransportationTotal $134,190 $50,575

EnvironmentalProtectionAgency OfficeofResearchandDevelopment(ORD) Direct ScienceToAchieveResults(STAR)FellowshipProgram 66.514 $ 3,209 $Ͳ

ScienceToAchieveResults(STAR)FellowshipProgramTotal $ 3,209 $Ͳ

ScienceToAchieveResults(STAR)ResearchProgram 66.509 $145,629 $4,686

ScienceToAchieveResults(STAR)ResearchProgramTotal $145,629 $4,686

DirectTotal $148,838 $4,686

PassThrough ScienceToAchieveResults(STAR)ResearchProgram 66.509 UNIVERSITYOFHOUSTON $78,550 $Ͳ

ScienceToAchieveResults(STAR)ResearchProgramTotal $78,550 $Ͳ

PassThroughTotal $78,550 $Ͳ

OfficeofResearchandDevelopment(ORD)Total $227,389 $4,686

OfficeofWater Direct GreatLakesProgram 66.469 $873,834 $12,273

GreatLakesProgramTotal $873,834 $12,273

DirectTotal $873,834 $12,273

PassThrough GreatLakesProgram 66.469 CHICAGOPARKDISTRICT $38,460 $ Ͳ UNIVERSITYOFIOWA $120,369 $Ͳ

GreatLakesProgramTotal $158,830 $Ͳ

NonpointSourceImplementationGrants 66.460 INDIANADEPARTMENTOFENVIRONMENTALMANAGEMENT $101,595 $23,775

NonpointSourceImplementationGrantsTotal $101,595 $23,775

PassThroughTotal $260,425 $23,775

OfficeofWaterTotal $1,134,258 $36,048

EnvironmentalProtectionAgencyTotal $1,361,647 $40,735

NationalAeronauticsandSpaceAdministration

TheaccompanyingnotesareanintegralpartoftheScheduleofExpendituresofFederalAwards. FY2013ScheduleofExpendituresofFederalAwardsforIndianaUniversity (Continued)

43NNX08AK36G^S000004 $1,180 $ Ͳ

43NNX08AN43G^S000004 $25,725 $ Ͳ

43NNX09AP12G $4,133 $ Ͳ

43NNX09AT58G $50,903 $ Ͳ

43NNX10AM03G^S000001 $3,047 $ Ͳ

43NNX10AP59G^S000002 $44,105 $Ͳ

Total $277,330 $Ͳ

Aeronautics 43.002 $53,044 $16,646

AeronauticsTotal $53,044 $16,646

Science 43.001 $1,353,544 $149,251

ScienceTotal $1,353,544 $149,251

DirectTotal $1,683,917 $165,897

PassThrough 4312Ͳ0230^M1 MALINSPACESCIENCESYSTEMS $90,089 $ Ͳ

431367303^M4 CALIFORNIAINSTITUTETECHNOLOGYJETPROPULSIONLAB $(11,467) $ Ͳ

431376665 CALIFORNIAINSTITUTETECHNOLOGYJETPROPULSIONLAB $0 $ Ͳ

431388379 CALIFORNIAINSTITUTETECHNOLOGYJETPROPULSIONLAB $8,822 $ Ͳ

431440172 CALIFORNIAINSTITUTETECHNOLOGYJETPROPULSIONLAB $146,174 $ Ͳ

431451883 CALIFORNIAINSTITUTETECHNOLOGYJETPROPULSIONLAB $61,015 $ Ͳ

431460206 CALIFORNIAINSTITUTETECHNOLOGYJETPROPULSIONLAB $91,545 $ Ͳ

43149606Ͳ1^Mod1 LOSALAMOSNATIONALLABORATORY $(1,968) $ Ͳ

434103Ͳ50927 PURDUEUNIVERSITY $33,724 $ Ͳ

4346210 LOUISIANASTATEUNIVERSITY$ 25,556 $ Ͳ

43639 PLANETARYSCIENCEINSTITUTE$ 40,561 $ Ͳ

43676 PLANETARYSCIENCEINSTITUTE$ 2,302 $ Ͳ

43FY2011Ͳ048 UNIVERSITYOFKANSAS$ 157,866 $ Ͳ

43G02Ͳ13057C SMITHSONIANASTROPHYSICALOBSERVATORY $490 $ Ͳ

43GO0Ͳ11109A SMITHSONIANASTROPHYSICALOBSERVATORY $26,489 $ Ͳ

43GO1Ͳ12057X SMITHSONIANASTROPHYSICALOBSERVATORY $500 $ Ͳ

43HSTͲARͲ12158.05ͲA SPACETELESCOPESCIENCEINSTITUTE$ 1,816 $ Ͳ

43HSTͲGOͲ11495.12ͲA^A1 SPACETELESCOPESCIENCEINSTITUTE$ 3,925 $ Ͳ

43HSTͲGOͲ12020.07ͲA SPACETELESCOPESCIENCEINSTITUTE$ 66,223 $ Ͳ

TheaccompanyingnotesareanintegralpartoftheScheduleofExpendituresofFederalAwards. FY2013ScheduleofExpendituresofFederalAwardsforIndianaUniversity (Continued)

43HSTͲGOͲ12751.03 SPACETELESCOPESCIENCEINSTITUTE$ 20,846 $ Ͳ

43HSTͲGOͲ12950.05ͲA SPACETELESCOPESCIENCEINSTITUTE$ 1,789 $ Ͳ

43NCC9Ͳ58Ͳ452/MA01604^3 NATIONALSPACEBIOMEDICALRESEARCHINSTITUTE$ (5,980) $Ͳ

Total $761,800 $Ͳ

Aeronautics 43.002 RENSSELAERPOLYTECHNICINSTITUTE $51,065 $Ͳ

AeronauticsTotal $51,065 $Ͳ

Education 43.008 PURDUEUNIVERSITY $38,948 $Ͳ

EducationTotal $38,948 $Ͳ

Science 43.001 BROWNUNIVERSITY $16,073 $ Ͳ CHICAGOPUBLICSCHOOLS $3,447 $ Ͳ PURDUEUNIVERSITY $4,000 $ Ͳ SMITHSONIANASTROPHYSICALOBSERVATORY $9,167 $ Ͳ UNIVERSITYOFCALIFORNIA,DAVIS $59,657 $ Ͳ UNIVERSITYOFFLORIDA $3,954 $ Ͳ UNIVERSITYOFPITTSBURGH $22,024 $Ͳ

ScienceTotal $118,322 $Ͳ

PassThroughTotal $970,135 $Ͳ

NationalAeronauticsandSpaceAdministrationTotal $2,654,052 $165,897

NationalArchivesandRecordsAdministration NationalArchivesandRecordsAdministration Direct NationalHistoricalPublicationsandRecordsGrants 89.003 $48,818 $Ͳ

NationalHistoricalPublicationsandRecordsGrantsTotal $48,818 $Ͳ

DirectTotal $48,818 $Ͳ

NationalArchivesandRecordsAdministrationTotal $48,818 $Ͳ

NationalEndowmentfortheHumanities NationalEndowmentfortheHumanities Direct PromotionoftheHumanities_DivisionofPreservationandAccess 45.149 $ 2,727 $Ͳ

PromotionoftheHumanities_DivisionofPreservationandAccessTotal $ 2,727 $Ͳ

PromotionoftheHumanities_OfficeofDigitalHumanities 45.169 $329,898 $Ͳ

PromotionoftheHumanities_OfficeofDigitalHumanitiesTotal $329,898 $Ͳ

PromotionoftheHumanities_Research 45.161 $142,130 $Ͳ

PromotionoftheHumanities_ResearchTotal $142,130 $Ͳ

DirectTotal $474,755 $Ͳ

TheaccompanyingnotesareanintegralpartoftheScheduleofExpendituresofFederalAwards. FY2013ScheduleofExpendituresofFederalAwardsforIndianaUniversity (Continued)

PromotionoftheHumanities_Federal/StatePartnershipTotal $ 3,260 $Ͳ

PromotionoftheHumanities_OfficeofDigitalHumanities 45.169 AMERICANINDIANHIGHEREDUCATIONCONSORTIUM $17,198 $Ͳ

PromotionoftheHumanities_OfficeofDigitalHumanitiesTotal $17,198 $Ͳ

PromotionoftheHumanities_Research 45.161 MICHIGANSTATEUNIVERSITY $20,786 $Ͳ

PromotionoftheHumanities_ResearchTotal $20,786 $Ͳ

PassThroughTotal $41,244 $Ͳ

NationalEndowmentfortheHumanitiesTotal $516,000 $Ͳ

NationalScienceFoundation NationalScienceFoundation Direct ARRAͲTransͲNIHRecoveryActResearchSupport 47.082 $1,500,095 $14,657

ARRAͲTransͲNIHRecoveryActResearchSupportTotal $1,500,095 $14,657

BiologicalSciences 47.074 $9,867,353 $2,083,469

BiologicalSciencesTotal $9,867,353 $2,083,469

ComputerandInformationScienceandEngineering 47.070 $3,408,817 $231,638

ComputerandInformationScienceandEngineeringTotal $3,408,817 $231,638

EducationandHumanResources 47.076 $1,406,636 $80,271

EducationandHumanResourcesTotal $1,406,636 $80,271

EngineeringGrants 47.041 $201,809 $Ͳ

EngineeringGrantsTotal $201,809 $Ͳ

Geosciences 47.050 $1,722,496 $4,402

GeosciencesTotal $1,722,496 $4,402

MathematicalandPhysicalSciences 47.049 $9,830,797 $38,849

MathematicalandPhysicalSciencesTotal $9,830,797 $38,849

OfficeofCyberinfrastructure 47.080 $4,059,305 $1,923,569

OfficeofCyberinfrastructureTotal $4,059,305 $1,923,569

PolarPrograms 47.078 $275,480 $Ͳ

PolarProgramsTotal $275,480 $Ͳ

Social,Behavioral,andEconomicSciences 47.075 $1,513,406 $275,514

Social,Behavioral,andEconomicSciencesTotal $1,513,406 $275,514

TheaccompanyingnotesareanintegralpartoftheScheduleofExpendituresofFederalAwards. FY2013ScheduleofExpendituresofFederalAwardsforIndianaUniversity (Continued)

TransͲNSFRecoveryActReasearchSupportTotal $(0) $Ͳ

DirectTotal $33,786,194 $4,652,368

PassThrough ARRAͲTransͲNIHRecoveryActResearchSupport 47.082 MICHIGANSTATEUNIVERSITY$ 65,152 $ Ͳ RAYTHEONBBNTECHNOLOGIESCORPORATION$ 45,592 $Ͳ

ARRAͲTransͲNIHRecoveryActResearchSupportTotal $110,744 $Ͳ

BiologicalSciences 47.074 COLORADOSTATEUNIVERSITY $314,312 $ Ͳ DUKEUNIVERSITY $(5,993) $ Ͳ FLORIDAINTERNATIONALUNIVERSITY $31,051 $ Ͳ KANSASSTATEUNIVERSITY $30,551 $ Ͳ OKLAHOMASTATEUNIVERSITY $0 $ Ͳ UNIVERSITYOFTEXASATAUSTIN $130,804 $Ͳ

BiologicalSciencesTotal $500,727 $Ͳ

ComputerandInformationScienceandEngineering 47.070 NORTHEASTERNUNIVERSITY $93,223 $ Ͳ PURDUEUNIVERSITY $7,215 $ Ͳ RAYTHEONBBNTECHNOLOGIESCORPORATION $364,482 $23,702 UNIVERSITYOFARIZONA $ 1,583 $Ͳ

ComputerandInformationScienceandEngineeringTotal $466,502 $23,702

EducationandHumanResources 47.076 AMERICANEDUCATIONALRESEARCHASSOCIATION $25,018 $ Ͳ BOSTONCOLLEGE $9,904 $ Ͳ EARLHAMCOLLEGE $12,329 $ Ͳ PURDUEUNIVERSITY $90,984 $Ͳ

EducationandHumanResourcesTotal $138,235 $Ͳ

EngineeringGrants 47.041 BALLSTATEUNIVERSITY $34,210 $ Ͳ PURDUEUNIVERSITY $12,883 $ Ͳ UNIVERSITYOFNOTREDAME $10,434 $Ͳ

EngineeringGrantsTotal $57,526 $Ͳ

Geosciences 47.050 OREGONSTATEUNIVERSITY $34,464 $ Ͳ UNIVERSIDADDELVALLEDEGUATEMALA $35,216 $ Ͳ UNIVERSITYOFGEORGIA $61,765 $ Ͳ UNIVERSITYOFSOUTHERNCALIFORNIA $26,820 $ Ͳ UNIVERSITYOFTEXASATAUSTIN $22,875 $Ͳ

GeosciencesTotal $181,139 $Ͳ

MathematicalandPhysicalSciences 47.049 NATIONALINSTITUTEOFSTATISTICALSCIENCES $10,311 $ Ͳ UNIVERSITYOFCHICAGO $330,811 $ Ͳ UNIVERSITYOFNOTREDAME $41,533 $ Ͳ UNIVERSITYOFWISCONSIN $694,810 $Ͳ

MathematicalandPhysicalSciencesTotal $1,077,466 $Ͳ

OfficeofCyberinfrastructure 47.080 UNIVERSITYATBUFFALO $188,548 $ Ͳ UNIVERSITYOFCALIFORNIA,SANDIEGO $74,892 $ Ͳ UNIVERSITYOFCHICAGO $10,591 $ Ͳ UNIVERSITYOFILLINOISATURBANAͲCHAMPAIGN $1,215,538 $ Ͳ UNIVERSITYOFMICHIGAN $311,902 $ Ͳ UNIVERSITYOFTENNESSEE $42,396 $ Ͳ VIRGINIAPOLYTECHNICINSTITUTE&STATEUNIVERSITY $54,857 $Ͳ

OfficeofCyberinfrastructureTotal $1,898,724 $Ͳ

TheaccompanyingnotesareanintegralpartoftheScheduleofExpendituresofFederalAwards. FY2013ScheduleofExpendituresofFederalAwardsforIndianaUniversity (Continued)

Values Subrecipient Cluster/FederalAgencyHighestLevel/FederalAgencySublevel/DirectͲPassThrough/ProgramTitle CFDAGrantNumber PassThroughEntity FederalExpenditures Expenditures

PolarPrograms 47.078 UNIVERSITYOFKANSAS $247,506 $Ͳ

PolarProgramsTotal $247,506 $Ͳ

Social,Behavioral,andEconomicSciences 47.075 ASSOCIATIONFORINSTITUTIONALRESEARCH $16,680 $ Ͳ DUKEUNIVERSITY $44,353 $ Ͳ RESEARCHFOUNDATIONCITYUNIVERSITYOFNEWYORK $ 3,235 $Ͳ

Social,Behavioral,andEconomicSciencesTotal $64,268 $Ͳ

PassThroughTotal $4,742,837 $23,702

NationalScienceFoundationTotal $38,529,031 $4,676,070

OfficeoftheDirectorofNationalIntelligence OfficeoftheDirectorofNationalIntelligence PassThrough 99432844Ͳ19525 VIRGINIAPOLYTECHNICINSTITUTE&STATEUNIVERSITY $118,479 $ Ͳ

999500010543 RAYTHEONBBNTECHNOLOGIESCORPORATION$ 130,849 $ Ͳ

99FA8650Ͳ12ͲCͲ7212 OBJECTVIDEO,INC. $4,041 $ Ͳ

99FA8650Ͳ12ͲCͲ7212^001 OBJECTVIDEO,INC. $82,166 $Ͳ

Total $335,535 $Ͳ

PassThroughTotal $335,535 $Ͳ

OfficeoftheDirectorofNationalIntelligenceTotal $335,535 $Ͳ

SmallBusinessAdministration SmallBusinessAdministration PassThrough 59A293Ͳ2Ͳ21FUNDͲ12Ͳ146 INDIANAECONOMICDEVELOPMENTCORPORATION$ 20,974 $Ͳ

Total $20,974 $Ͳ

PassThroughTotal $20,974 $Ͳ

SmallBusinessAdministrationTotal $20,974 $Ͳ

ResearchTotal $237,202,604 $27,894,184

AgingCluster DepartmentofHealthandHumanServices AdministrationforCommunityLiving PassThrough SpecialProgramsfortheAging_TitleIII,PartC_NutritionServices 93.045 INDIANAFAMILYANDSOCIALSERVICESADMINISTRATION $1,360,842 $Ͳ

SpecialProgramsfortheAging_TitleIII,PartC_NutritionServicesTotal $1,360,842 $Ͳ

PassThroughTotal $1,360,842 $Ͳ

AdministrationforCommunityLivingTotal $1,360,842 $Ͳ

DepartmentofHealthandHumanServicesTotal $1,360,842 $Ͳ

TheaccompanyingnotesareanintegralpartoftheScheduleofExpendituresofFederalAwards. FY2013ScheduleofExpendituresofFederalAwardsforIndianaUniversity (Continued)

CCDFCluster DepartmentofHealthandHumanServices AdministrationforChildrenandFamilies PassThrough ChildCareMandatoryandMatchingFundsoftheChildCareandDevelopmentFund 93.596 INDIANAFAMILYANDSOCIALSERVICESADMINISTRATION $88,625 $46,831

ChildCareMandatoryandMatchingFundsoftheChildCareandDevelopmentFundTotal $88,625 $46,831

PassThroughTotal $88,625 $46,831

AdministrationforChildrenandFamiliesTotal $88,625 $46,831

DepartmentofHealthandHumanServicesTotal $88,625 $46,831

CCDFClusterTotal $88,625 $46,831

CDBGͲStateͲAdministeredCDBGCluster DepartmentofHousingandUrbanDevelopment OfficeofCommunityPlanningandDevelopment PassThrough CommunityDevelopmentBlockGrants/State'sprogramandNonͲEntitlementGrantsinHawaii 14.228 INDIANAOFFICECOMMUNITY&RURALAFFAIRS $541,476 $58,851

CommunityDevelopmentBlockGrants/State'sprogramandNonͲEntitlementGrantsinHawaiiTotal $541,476 $58,851

PassThroughTotal $541,476 $58,851

OfficeofCommunityPlanningandDevelopmentTotal $541,476 $58,851

DepartmentofHousingandUrbanDevelopmentTotal $541,476 $58,851

CDBGͲStateͲAdministeredCDBGClusterTotal $541,476 $58,851

HighwaySafetyCluster DepartmentofTransportation NationalHighwayTrafficSafetyAdministration(NHTSA) PassThrough AlcoholImpairedDrivingCountermeasuresIncentiveGrantsI 20.601 INDIANACRIMINALJUSTICEINSTITUTE $24,081 $Ͳ

AlcoholImpairedDrivingCountermeasuresIncentiveGrantsITotal $24,081 $Ͳ

StateandCommunityHighwaySafety 20.600 INDIANACRIMINALJUSTICEINSTITUTE $907,527 $16,518

StateandCommunityHighwaySafetyTotal $907,527 $16,518

StateTrafficSafetyInformationSystemImprovementGrants 20.610 INDIANACRIMINALJUSTICEINSTITUTE $317,160 $Ͳ

StateTrafficSafetyInformationSystemImprovementGrantsTotal $317,160 $Ͳ

PassThroughTotal $1,248,768 $16,518

NationalHighwayTrafficSafetyAdministration(NHTSA)Total $1,248,768 $16,518

DepartmentofTransportationTotal $1,248,768 $16,518

HighwaySafetyClusterTotal $1,248,768 $16,518

SpecialEducationCluster(IDEA)Cluster DepartmentofEducation OfficeofSpecialEducationandRehabilitativeServices PassThrough SpecialEducation_GrantstoStates 84.027 INDIANADEPARTMENTOFEDUCATION $591,077 $49,917

TheaccompanyingnotesareanintegralpartoftheScheduleofExpendituresofFederalAwards. FY2013ScheduleofExpendituresofFederalAwardsforIndianaUniversity (Continued)

PassThroughTotal $591,077 $49,917

OfficeofSpecialEducationandRehabilitativeServicesTotal $591,077 $49,917

DepartmentofEducationTotal $591,077 $49,917

SpecialEducationCluster(IDEA)ClusterTotal $591,077 $49,917

StudentFinancialAssistanceCluster DepartmentofEducation OfficeofStudentFinancialAssistancePrograms Direct FederalDirectStudentLoans 84.268 $563,172,056 $Ͳ

FederalDirectStudentLoansTotal $563,172,056 $Ͳ

FederalPellGrantProgram 84.063 $107,234,254 $Ͳ

FederalPellGrantProgramTotal $107,234,254 $Ͳ

FederalPerkinsLoanProgram 84.038 $7,493,137 $Ͳ

FederalPerkinsLoanProgramTotal $7,493,137 $Ͳ

FederalSupplementalEducationalOpportunityGrants 84.007 $3,521,299 $Ͳ

FederalSupplementalEducationalOpportunityGrantsTotal $3,521,299 $Ͳ

FederalWorkͲStudyProgram 84.033 $4,038,520 $Ͳ

FederalWorkͲStudyProgramTotal $4,038,520 $Ͳ

TeacherEducationAssistanceforCollegeandHigherEducationGrants(TEACHGrants) 84.379 $10,000 $Ͳ

TeacherEducationAssistanceforCollegeandHigherEducationGrants(TEACHGrants)Total $10,000 $Ͳ

DirectTotal $685,469,267 $Ͳ

OfficeofStudentFinancialAssistanceProgramsTotal $685,469,267 $Ͳ

DepartmentofEducationTotal $685,469,267 $Ͳ

DepartmentofHealthandHumanServices HealthResourcesandServicesAdministration Direct ARRAͲNurseFacultyLoanProgram 93.408 $89,541 $Ͳ

ARRAͲNurseFacultyLoanProgramTotal $89,541 $Ͳ

NationalHealthServiceCorpsLoanRepaymentProgram 93.342 $1,891,781 $Ͳ

NationalHealthServiceCorpsLoanRepaymentProgramTotal $1,891,781 $Ͳ

NurseFacultyLoanProgram(NFLP) 93.264 $ 5,537 $Ͳ

NurseFacultyLoanProgram(NFLP)Total $ 5,537 $Ͳ

NursingStudentLoans 93.364 $260,499 $Ͳ

NursingStudentLoansTotal $260,499 $Ͳ

TheaccompanyingnotesareanintegralpartoftheScheduleofExpendituresofFederalAwards. FY2013ScheduleofExpendituresofFederalAwardsforIndianaUniversity (Continued)

Values Subrecipient Cluster/FederalAgencyHighestLevel/FederalAgencySublevel/DirectͲPassThrough/ProgramTitle CFDAGrantNumber PassThroughEntity FederalExpenditures Expenditures

DirectTotal $2,247,358 $Ͳ

HealthResourcesandServicesAdministrationTotal $2,247,358 $Ͳ

DepartmentofHealthandHumanServicesTotal $2,247,358 $Ͳ

StudentFinancialAssistanceClusterTotal $687,716,624 $Ͳ

TANFCluster DepartmentofHealthandHumanServices AdministrationforChildrenandFamilies PassThrough TemporaryAssistanceforNeedyFamilies 93.558 INDIANAFAMILYANDSOCIALSERVICESADMINISTRATION $26,496 $Ͳ

TemporaryAssistanceforNeedyFamiliesTotal $26,496 $Ͳ

PassThroughTotal $26,496 $Ͳ

AdministrationforChildrenandFamiliesTotal $26,496 $Ͳ

DepartmentofHealthandHumanServicesTotal $26,496 $Ͳ

TANFClusterTotal $26,496 $Ͳ

TeacherIncentiveFundCluster DepartmentofEducation OfficeofElementaryandSecondaryEducation PassThrough TeacherIncentiveFund 84.374 SCHOOLBOARDOFMIAMIͲDADECOUNTY,FLORIDA $23,826 $Ͳ

TeacherIncentiveFundTotal $23,826 $Ͳ

PassThroughTotal $23,826 $Ͳ

OfficeofElementaryandSecondaryEducationTotal $23,826 $Ͳ

DepartmentofEducationTotal $23,826 $Ͳ

TeacherIncentiveFundClusterTotal $23,826 $Ͳ

TitleI,PartACluster DepartmentofEducation OfficeofElementaryandSecondaryEducation PassThrough TitleIGrantstoLocalEducationalAgencies 84.010 BDOFSCHOOLCOMMISSIONERSOFCITYOFINDIANAPOLIS $(65) $ Ͳ INDIANAPOLISPUBLICSCHOOLS $514,010 $Ͳ

TitleIGrantstoLocalEducationalAgenciesTotal $513,946 $Ͳ

PassThroughTotal $513,946 $Ͳ

OfficeofElementaryandSecondaryEducationTotal $513,946 $Ͳ

DepartmentofEducationTotal $513,946 $Ͳ

TitleI,PartAClusterTotal $513,946 $Ͳ

TRIOCluster DepartmentofEducation OfficeofPostsecondaryEducation Direct TRIO_McNairPostͲBaccalaureateAchievement 84.217 $223,449 $Ͳ

TheaccompanyingnotesareanintegralpartoftheScheduleofExpendituresofFederalAwards. FY2013ScheduleofExpendituresofFederalAwardsforIndianaUniversity (Continued)

TRIO_StudentSupportServices 84.042 $809,867 $Ͳ

TRIO_StudentSupportServicesTotal $809,867 $Ͳ

TRIO_UpwardBound 84.047 $467,557 $Ͳ

TRIO_UpwardBoundTotal $467,557 $Ͳ

DirectTotal $1,500,873 $Ͳ

OfficeofPostsecondaryEducationTotal $1,500,873 $Ͳ

DepartmentofEducationTotal $1,500,873 $Ͳ

TRIOClusterTotal $1,500,873 $Ͳ

Other AgencyforInternationalDevelopment AgencyforInternationalDevelopment Direct CooperativeDevelopmentProgram(CDP) 98.002 $7,011,479 $6,005,035

CooperativeDevelopmentProgram(CDP)Total $7,011,479 $6,005,035

ForeignAssistancetoAmericanSchoolsandHospitalsAbroad(ASHA) 98.006 $710,961 $Ͳ

ForeignAssistancetoAmericanSchoolsandHospitalsAbroad(ASHA)Total $710,961 $Ͳ

GlobalDevelopmentAlliance 98.011 $1,589,981 $1,509,693

GlobalDevelopmentAllianceTotal $1,589,981 $1,509,693

USAIDForeignAssistanceforProgramsOverseas 98.001 $450,005 $Ͳ

USAIDForeignAssistanceforProgramsOverseasTotal $450,005 $Ͳ

DirectTotal $9,762,425 $7,514,728

PassThrough 9811Ͳ006514^A02 UNIVERSITYOFMASSACHUSETTS$ 99 $ Ͳ

98AIDͲ497ͲCͲ12Ͳ00001ͲIUͲ01 CHEMONICSINTERNATIONAL$ 106,401 $ Ͳ

98AIDͲ623ͲAͲ12Ͳ00001 MOITEACHINGANDREFERRALHOSPITAL $1,585,842 $153,991

Total $1,692,342 $153,991

USAIDDevelopmentPartnershipsforUniversityCooperationandDevelopment 98.012 HIGHEREDUCATIONFORDEVELOPMENT $1,534,490 $470,476

USAIDDevelopmentPartnershipsforUniversityCooperationandDevelopmentTotal $1,534,490 $470,476

PassThroughTotal $3,226,832 $624,468

AgencyforInternationalDevelopmentTotal $12,989,257 $8,139,196

CorporationforNationalandCommunityService CorporationforNationalandCommunityService Direct VolunteersinServicetoAmerica 94.013 $722 $Ͳ

TheaccompanyingnotesareanintegralpartoftheScheduleofExpendituresofFederalAwards. FY2013ScheduleofExpendituresofFederalAwardsforIndianaUniversity (Continued)

DirectTotal $722 $Ͳ

PassThrough 94F20Ͳ2Ͳ11ͲAFͲ0009 INDIANAOFFICEFAITHBASED&COMMUNITYINITIATIVES$ 40,868 $Ͳ

94F20Ͳ3Ͳ12ͲAFͲ010 INDIANAOFFICEFAITHBASED&COMMUNITYINITIATIVES$ 88,971 $Ͳ

Total $129,839 $Ͳ

AmeriCorps 94.006 INDIANAOFFICEFAITHBASED&COMMUNITYINITIATIVES $ 6,255 $Ͳ

AmeriCorpsTotal $ 6,255 $Ͳ

PassThroughTotal $136,094 $Ͳ

CorporationforNationalandCommunityServiceTotal $136,816 $Ͳ

CorporationforNationalandCommunityService CorporationforNationalandCommunityService PassThrough LearnandServeAmericaHigherEducation 94.005 HARRISBURGUNIVERSITYOFSCIENCEANDTECHNOLOGY $ 2,995 $Ͳ

LearnandServeAmericaHigherEducationTotal $ 2,995 $Ͳ

PassThroughTotal $2,995 $Ͳ

CorporationforNationalandCommunityServiceTotal $ 2,995 $Ͳ

CorporationforNationalandCommunityServiceTotal $2,995 $Ͳ

DepartmentofAgriculture DepartmentofAgriculture Direct 1008ͲCSͲ11132466Ͳ202 $150,451 $ Ͳ

1009ͲPAͲ11091200Ͳ010^M3 $5,623 $ Ͳ

1011ͲCSͲ110911200Ͳ010^M01 $ 6,622 $Ͳ

Total $162,696 $Ͳ

DirectTotal $162,696 $Ͳ

DepartmentofAgricultureTotal $162,696 $ Ͳ

FoodandNutritionService PassThrough ChildandAdultCareFoodProgram 10.558 INDIANADEPARTMENTOFEDUCATION $65,223 $Ͳ

ChildandAdultCareFoodProgramTotal $65,223 $Ͳ

PassThroughTotal $65,223 $Ͳ

FoodandNutritionServiceTotal $65,223 $Ͳ

NationalInstituteofFoodandAgriculture PassThrough SmallBusinessInnovationResearch 10.212 NͲOVATIOS,INC. $ 2,232 $Ͳ

TheaccompanyingnotesareanintegralpartoftheScheduleofExpendituresofFederalAwards. FY2013ScheduleofExpendituresofFederalAwardsforIndianaUniversity (Continued)

PassThroughTotal $2,232 $Ͳ

NationalInstituteofFoodandAgricultureTotal $ 2,232 $Ͳ

DepartmentofAgricultureTotal $230,151 $Ͳ

DepartmentofCommerce DepartmentofCommerce Direct 11DG1330Ͳ10ͲCNͲ0079 $451,082 $Ͳ

Total $451,082 $Ͳ

ARRA 11DG133010CN0079 $(30,195) $Ͳ

ARRATotal $(30,195) $Ͳ

DirectTotal $420,886 $Ͳ

PassThrough 11MCNCͲNorthCarolina MCNCͲNORTHCAROLINA$ 31,350 $Ͳ

Total $31,350 $Ͳ

PassThroughTotal $31,350 $Ͳ

DepartmentofCommerceTotal $452,237 $Ͳ

EconomicDevelopmentAdministration PassThrough EconomicDevelopment_TechnicalAssistance 11.303 PURDUEUNIVERSITY $13,732 $14,000

EconomicDevelopment_TechnicalAssistanceTotal $13,732 $14,000

PassThroughTotal $13,732 $14,000

EconomicDevelopmentAdministrationTotal $13,732 $14,000

NationalOceanicandAtmosphericAdministration(NOAA) PassThrough CoastalZoneManagementAdministrationAwards 11.419 INDIANADEPARTMENTOFNATURALRESOURCES $31,953 $Ͳ

CoastalZoneManagementAdministrationAwardsTotal $31,953 $Ͳ

PassThroughTotal $31,953 $Ͳ

NationalOceanicandAtmosphericAdministration(NOAA)Total $31,953 $Ͳ

NationalTelecommunicationsandInformationAdministration PassThrough ARRAͲStateBroadbandDataandDevelopmentGrantProgram 11.558 INDIANAOFFICEOFTECHNOLOGY $ 6,737 $Ͳ

ARRAͲStateBroadbandDataandDevelopmentGrantProgramTotal $ 6,737 $Ͳ

PublicTelecommunicationsFacilitiesPlanningandConstruction 11.550 PUBLICBROADCASTINGSERVICE $138,375 $Ͳ

PublicTelecommunicationsFacilitiesPlanningandConstructionTotal $138,375 $Ͳ

PassThroughTotal $145,112 $Ͳ

NationalTelecommunicationsandInformationAdministrationTotal $145,112 $Ͳ

TheaccompanyingnotesareanintegralpartoftheScheduleofExpendituresofFederalAwards. FY2013ScheduleofExpendituresofFederalAwardsforIndianaUniversity (Continued)

DepartmentofDefense DepartmentofDefense Direct 1251300618 $16,484 $ Ͳ

12HDQMWRͲ08ͲCͲ0036^P000017 $471,299 $ Ͳ

12HDQMWRͲ08ͲCͲ0036^P00015 $15,836 $ Ͳ

12HDTRAͲ1Ͳ10ͲAͲ0003 $17,880 $ Ͳ

12HT940412M0179 $25,949 $ Ͳ

12JFHQͲINͲIQ $7,552 $ Ͳ

12N00164Ͳ11ͲDͲGM25 $0 $ Ͳ

12N40083Ͳ10ͲMͲ2317^P2 $7,286 $ Ͳ

12NGINͲTCEAZ $13,432 $ Ͳ

12PO0037032 $4,533 $ Ͳ

12W912L9Ͳ13ͲPͲ0021 $ 8,879 $Ͳ

Total $589,130 $Ͳ

DirectTotal $589,130 $Ͳ

PassThrough 122009ͲROTCͲU634007Ͳ1ͲIU^M4 INSTITUTEOFINTERNATIONALEDUCATION$ 38,602 $ Ͳ

12704400 MAINEINSTITUTEFORHUMANGENETICS&HEALTH$ 45,102 $Ͳ

Total $83,704 $Ͳ

TheLanguageFlagshipFellowships 12.553 INSTITUTEOFINTERNATIONALEDUCATION $312 $Ͳ

TheLanguageFlagshipFellowshipsTotal $312 $Ͳ

PassThroughTotal $84,016 $Ͳ

DepartmentofDefenseTotal $673,146 $Ͳ

DepartmentoftheNavy,OfficeoftheChiefofNavalResearch PassThrough BasicandAppliedScientificResearch 12.300 MORGRIDGEINSTITUTEFORRESEARCH $253,346 $Ͳ

BasicandAppliedScientificResearchTotal $253,346 $Ͳ

PassThroughTotal $253,346 $Ͳ

DepartmentoftheNavy,OfficeoftheChiefofNavalResearchTotal $253,346 $Ͳ

NationalSecurityAgency Direct LanguageGrantProgram 12.900 $245,630 $Ͳ

LanguageGrantProgramTotal $245,630 $Ͳ

DirectTotal $245,630 $Ͳ

PassThrough

TheaccompanyingnotesareanintegralpartoftheScheduleofExpendituresofFederalAwards. FY2013ScheduleofExpendituresofFederalAwardsforIndianaUniversity (Continued)

LanguageGrantProgramTotal $13,870 $Ͳ

PassThroughTotal $13,870 $Ͳ

NationalSecurityAgencyTotal $259,500 $Ͳ

OfficeoftheSecretaryofDefense PassThrough ROTCLanguageandCultureTrainingGrants 12.357 INSTITUTEOFINTERNATIONALEDUCATION $289,937 $Ͳ

ROTCLanguageandCultureTrainingGrantsTotal $289,937 $Ͳ

TheLanguageFlagshipGrantstoInstitutionsofHigherEducation 12.550 INSTITUTEOFINTERNATIONALEDUCATION $1,117,949 $Ͳ

TheLanguageFlagshipGrantstoInstitutionsofHigherEducationTotal $1,117,949 $Ͳ

PassThroughTotal $1,407,886 $Ͳ

OfficeoftheSecretaryofDefenseTotal $1,407,886 $Ͳ

U.S.ArmyMedicalCommand PassThrough MilitaryMedicalResearchandDevelopment 12.420 CORNELLUNIVERSITY $287 $ Ͳ GREENVILLEHOSPITALSYSTEM $13,230 $ Ͳ SARCOMAALLIANCEFORRESEARCHTHROUGHCOLLABORATIO $ 5,453 $Ͳ

MilitaryMedicalResearchandDevelopmentTotal $18,970 $Ͳ

PassThroughTotal $18,970 $Ͳ

U.S.ArmyMedicalCommandTotal $18,970 $Ͳ

DepartmentofDefenseTotal $2,612,849 $Ͳ

DepartmentofEducation DepartmentofEducation Direct BilingualEducation_ProfessionalDevelopment 84.195 $155,015 $Ͳ

BilingualEducation_ProfessionalDevelopmentTotal $155,015 $Ͳ

DirectTotal $155,015 $Ͳ

PassThrough 8403ͲIN05^A8 NATIONALWRITINGPROJECTCORPORATION$ 910 $ Ͳ

8441551 INDIANACOMMISSIONFORHIGHEREDUCATION$ 129,246 $33,149

8441554 INDIANACOMMISSIONFORHIGHEREDUCATION$ 2,031 $ Ͳ

8494ͲIN02 NATIONALWRITINGPROJECTCORPORATION$ 32,508 $ Ͳ

84A107Ͳ12Ͳ2102 STATESTUDENTASSISTANCECOMMISSIONOFINDIANA $25,060 $ Ͳ

84A58Ͳ3Ͳ13CIͲ1269 INDIANADEPARTMENTOFEDUCATION$ 31,356 $ Ͳ

84IndianapolisPublicSchools INDIANAPOLISPUBLICSCHOOLS$ 10,341 $ Ͳ

84J22Ͳ13ͲC0205 INDIANACOMMISSIONFORHIGHEREDUCATION$ 31,563 $ Ͳ

84PE4Me INDIANAPOLISPUBLICSCHOOLS$ 6,406 $ Ͳ

84SouthBendCSC SOUTHBENDCOMMUNITYSCHOOLCORPORATION$ 7,155 $Ͳ

TheaccompanyingnotesareanintegralpartoftheScheduleofExpendituresofFederalAwards. FY2013ScheduleofExpendituresofFederalAwardsforIndianaUniversity (Continued)

Values Subrecipient Cluster/FederalAgencyHighestLevel/FederalAgencySublevel/DirectͲPassThrough/ProgramTitle CFDAGrantNumber PassThroughEntity FederalExpenditures Expenditures Total $276,576 $33,149

ImprovingTeacherQualityStateGrants 84.367 INDIANACOMMISSIONFORHIGHEREDUCATION $38,907 $Ͳ

ImprovingTeacherQualityStateGrantsTotal $38,907 $Ͳ

NationalWritingProject 84.928 NATIONALWRITINGPROJECTCORPORATION $16,097 $Ͳ

NationalWritingProjectTotal $16,097 $Ͳ

PassThroughTotal $331,579 $33,149

DepartmentofEducationTotal $486,594 $33,149

InstituteofEducationSciences PassThrough ResearchinSpecialEducation 84.324 UNIVERSITYOFKANSAS $176,269 $Ͳ

ResearchinSpecialEducationTotal $176,269 $Ͳ

PassThroughTotal $176,269 $Ͳ

InstituteofEducationSciencesTotal $176,269 $Ͳ

OfficeofEducationalResearchandImprovement PassThrough TwentyͲFirstCenturyCommunityLearningCenters 84.287 KENTUCKYDEPARTMENTOFEDUCATION $289,806 $Ͳ

TwentyͲFirstCenturyCommunityLearningCentersTotal $289,806 $Ͳ

PassThroughTotal $289,806 $Ͳ

OfficeofEducationalResearchandImprovementTotal $289,806 $Ͳ

OfficeofElementaryandSecondaryEducation Direct CivilRightsTrainingandAdvisoryServices 84.004 $688,965 $Ͳ

CivilRightsTrainingandAdvisoryServicesTotal $688,965 $Ͳ

EnglishLanguageAcquisitionStateGrants 84.365 $466,006 $Ͳ

EnglishLanguageAcquisitionStateGrantsTotal $466,006 $Ͳ

SafeandDrugͲFreeSchoolsandCommunities_NationalPrograms 84.184 $12,637 $Ͳ

SafeandDrugͲFreeSchoolsandCommunities_NationalProgramsTotal $12,637 $Ͳ

DirectTotal $1,167,608 $Ͳ

PassThrough EducationforHomelessChildrenandYouth 84.196 INDIANAPOLISPUBLICSCHOOLS $ 7,692 $Ͳ

EducationforHomelessChildrenandYouthTotal $ 7,692 $Ͳ

ImprovingTeacherQualityStateGrants 84.367 INDIANACOMMISSIONFORHIGHEREDUCATION $198,824 $ Ͳ NATIONALWRITINGPROJECTCORPORATION $37,446 $Ͳ

ImprovingTeacherQualityStateGrantsTotal $236,270 $Ͳ

PassThroughTotal $243,962 $Ͳ

TheaccompanyingnotesareanintegralpartoftheScheduleofExpendituresofFederalAwards. FY2013ScheduleofExpendituresofFederalAwardsforIndianaUniversity (Continued)

OfficeofInnovationandImprovement Direct FundfortheImprovementofEducation 84.215 $577,449 $45,000

FundfortheImprovementofEducationTotal $577,449 $45,000

DirectTotal $577,449 $45,000

PassThrough FundfortheImprovementofEducation 84.215 DORCASPLACEADULTANDFAMILYLEARNINGCENTER,INC $11,650 $ Ͳ HAMILTONͲBOONEͲMADISONSPECIALSERVICESCOͲOP $540 $ Ͳ LEECOUNTYBOARDOFEDUCATION $52 $ Ͳ MARYRIGGNEIGHBORHOODCENTER $25,363 $ Ͳ MONROECOUNTYCOMMUNITYSCHOOLCORPORATION $626 $ Ͳ RICHMONDCOMMUNITYSCHOOLS $14,615 $Ͳ

FundfortheImprovementofEducationTotal $52,846 $Ͳ

PassThroughTotal $52,846 $Ͳ

OfficeofInnovationandImprovementTotal $630,295 $45,000

OfficeofPostsecondaryEducation Direct CentersforInternationalBusinessEducation 84.220 $171,395 $Ͳ

CentersforInternationalBusinessEducationTotal $171,395 $Ͳ

ChildCareAccessMeansParentsinSchool 84.335 $39,508 $Ͳ

ChildCareAccessMeansParentsinSchoolTotal $39,508 $Ͳ

FundfortheImprovementofPostsecondaryEducation 84.116 $196,931 $43,661

FundfortheImprovementofPostsecondaryEducationTota $196,931 $43,661

GraduateAssistanceinAreasofNationalNeed 84.200 $46,114 $Ͳ

GraduateAssistanceinAreasofNationalNeedTotal $46,114 $Ͳ

JavitsFellowships 84.170 $44,422 $Ͳ

JavitsFellowshipsTotal $44,422 $Ͳ

LanguageResourceCenters 84.229 $402,606 $Ͳ

LanguageResourceCentersTotal $402,606 $Ͳ

NationalResourceCentersProgramforForeignLanguageandAreaStudiesorForeignLanguageandInternationalStudies ProgramandForeignLanguageandAreaStudiesFellowshipProgram 84.015 $2,871,802 $14,385

NationalResourceCentersProgramforForeignLanguageandAreaStudiesorForeignLanguageandInternationalStudies ProgramandForeignLanguageandAreaStudiesFellowshipProgramTotal $2,871,802 $14,385

DirectTotal $3,772,778 $58,046

PassThrough FundfortheImprovementofPostsecondaryEducation 84.116 RESEARCHFOUNDATIONCITYUNIVERSITYOFNEWYORK $ 3,251 $Ͳ

FundfortheImprovementofPostsecondaryEducationTota $ 3,251 $Ͳ

TheaccompanyingnotesareanintegralpartoftheScheduleofExpendituresofFederalAwards. FY2013ScheduleofExpendituresofFederalAwardsforIndianaUniversity (Continued)

Values Subrecipient Cluster/FederalAgencyHighestLevel/FederalAgencySublevel/DirectͲPassThrough/ProgramTitle CFDAGrantNumber PassThroughEntity FederalExpenditures Expenditures GainingEarlyAwarenessandReadinessforUndergraduatePrograms 84.334 OFFICEOFTWENTYͲFIRSTCENTURYSCHOLARS $11,704 $ Ͳ STATESTUDENTASSISTANCECOMMISSIONOFINDIANA $74,578 $Ͳ

GainingEarlyAwarenessandReadinessforUndergraduateProgramsTotal $86,282 $Ͳ

NationalResourceCentersProgramforForeignLanguageandAreaStudiesorForeignLanguageandInternationalStudies ProgramandForeignLanguageandAreaStudiesFellowshipProgram 84.015 GEORGETOWNUNIVERSITY $18,165 $ Ͳ HARVARDUNIVERSITY $12,050 $ Ͳ OHIOSTATEUNIVERSITY $6,500 $ Ͳ UNIVERSITYOFILLINOIS $178,029 $ Ͳ UNIVERSITYOFMICHIGAN $7,738 $ Ͳ UNIVERSITYOFNORTHCAROLINA $ 1,000 $Ͳ

NationalResourceCentersProgramforForeignLanguageandAreaStudiesorForeignLanguageandInternationalStudies ProgramandForeignLanguageandAreaStudiesFellowshipProgramTotal $Ͳ223,482 $

UndergraduateInternationalStudiesandForeignLanguagePrograms 84.016 IVYTECHCOMMUNITYCOLLEGEOFINDIANA $19,236 $Ͳ

UndergraduateInternationalStudiesandForeignLanguageProgramsTotal $19,236 $Ͳ

PassThroughTotal $332,251 $Ͳ

OfficeofPostsecondaryEducationTotal $4,105,029 $58,046

OfficeofSpecialEducationandRehabilitativeServices Direct SpecialEducationͲPersonnelDevelopmenttoImproveServicesandResultsforChildrenwithDisabilities 84.325 $282,504 $Ͳ

SpecialEducationͲPersonnelDevelopmenttoImproveServicesandResultsforChildrenwithDisabilitiesTotal $282,504 $Ͳ

DirectTotal $282,504 $Ͳ

PassThrough NationalInstituteonDisabilityandRehabilitationResearch 84.133 UNIVERSITYOFILLINOISATCHICAGO $18,527 $Ͳ

NationalInstituteonDisabilityandRehabilitationResearchTotal $18,527 $Ͳ

RehabilitationServices_VocationalRehabilitationGrantstoStates 84.126 INDIANADIV.OFDISABILITY&REHABILITATIVESERVIC $351,588 $ Ͳ INDIANAVOCATIONALREHABILITATIONSERVICES $109,426 $Ͳ

RehabilitationServices_VocationalRehabilitationGrantstoStatesTotal $461,014 $Ͳ

SpecialEducationͲGrantsforInfantsandFamilies 84.181 INDIANADIV.OFDISABILITY&REHABILITATIVESERVIC $58,044 $Ͳ

SpecialEducationͲGrantsforInfantsandFamiliesTotal $58,044 $Ͳ

PassThroughTotal $537,584 $Ͳ

OfficeofSpecialEducationandRehabilitativeServicesTotal $820,088 $Ͳ

OfficeofVocationalandAdultEducation PassThrough CareerandTechnicalEducationͲͲBasicGrantstoStates 84.048 INDIANADEPARTMENTOFWORKFORCEDEVELOPMENT $3,079 $ Ͳ IVYTECHSTATECOLLEGENORTHWEST $38,140 $Ͳ

CareerandTechnicalEducationͲͲBasicGrantstoStatesTota $41,219 $Ͳ

PassThroughTotal $41,219 $Ͳ

OfficeofVocationalandAdultEducationTotal $41,219 $Ͳ

DepartmentofEducationTotal $7,960,869 $136,195

DepartmentofEnergy

TheaccompanyingnotesareanintegralpartoftheScheduleofExpendituresofFederalAwards. FY2013ScheduleofExpendituresofFederalAwardsforIndianaUniversity (Continued)

AdvancedResearchProjectsAgencyͲEnergyTotal $10,222 $Ͳ

DirectTotal $10,222 $Ͳ

PassThrough 81109509 JOHNSHOPKINSUNIVERSITY$ 16,949 $ Ͳ

811211490 SANDIANATIONALLABORATORY$ 78,411 $ Ͳ

81179477/DEͲAC05Ͳ76RL01830 BATTELLEPACIFICNORTHWESTLABORATORIES $472,234 $256,464

81179478/DEͲAC05Ͳ76RL01830 BATTELLEPACIFICNORTHWESTLABORATORIES $21,152 $ Ͳ

81202208^M18 BATTELLEMEMORIALINSTITUTE $92,633 $ Ͳ

81228858^M3 BATTELLEMEMORIALINSTITUTE $(0) $ Ͳ

81235188 BROOKHAVENNATIONALLABORATORY $8,940 $ Ͳ

81240296 BROOKHAVENNATIONALLABORATORY $16,420 $ Ͳ

81605004 FERMINATIONALACCELERATORLABORATORY $22,684 $ Ͳ

81607119 FERMINATIONALACCELERATORLABORATORY $43,009 $ Ͳ

81609365 FERMINATIONALACCELERATORLABORATORY $32,143 $ Ͳ

81610609 FERMINATIONALACCELERATORLABORATORY $97 $ Ͳ

81JSAͲ10ͲC0507 THOMASJEFFERSONNATIONALACCELERATORFACILITY $360,397 $Ͳ

Total $1,165,069 $256,464

ARRAͲFossilEnergyResearchandDevelopment 81.089 ARIZONAGEOLOGICALSURVEY $120,539 $Ͳ

ARRAͲFossilEnergyResearchandDevelopmentTotal $120,539 $Ͳ

ARRAͲGeologicSequestrationSiteCharacterization 81.132 UNIVERSITYOFILLINOISATURBANAͲCHAMPAIGN$ 123,465 $Ͳ

ARRAͲGeologicSequestrationSiteCharacterizationTotal $123,465 $Ͳ

FossilEnergyResearchandDevelopment 81.089 NEWMEXICOINSTOFMININGANDTECHNOLOGY $(5,307) $ Ͳ UNIVERSITYOFILLINOISATURBANAͲCHAMPAIGN $85,423 $53,633

FossilEnergyResearchandDevelopmentTotal $80,116 $53,633

RenewableEnergyResearchandDevelopment 81.087 WESTVIRGINIAUNIVERSITY $58,742 $Ͳ

RenewableEnergyResearchandDevelopmentTotal $58,742 $Ͳ

PassThroughTotal $1,547,932 $310,097

DepartmentofEnergyTotal $1,558,153 $310,097

DepartmentofHealthandHumanServices AdministrationforChildrenandFamilies PassThrough SocialServicesBlockGrant 93.667 INDIANAFAMILYANDSOCIALSERVICESADMINISTRATION $745,957 $Ͳ

TheaccompanyingnotesareanintegralpartoftheScheduleofExpendituresofFederalAwards. FY2013ScheduleofExpendituresofFederalAwardsforIndianaUniversity (Continued)

PassThroughTotal $745,957 $Ͳ

AdministrationforChildrenandFamiliesTotal $745,957 $Ͳ

AdministrationforCommunityLiving Direct UniversityCentersforExcellenceinDevelopmentalDisabilitiesEducation,Research,andService 93.632 $555,840 $Ͳ

UniversityCentersforExcellenceinDevelopmentalDisabilitiesEducation,Research,andServiceTotal $555,840 $Ͳ

DirectTotal $555,840 $Ͳ

PassThrough ARRAͲSpecialProgramsfortheAging_TitleIV_andTitleII_DiscretionaryProjects 93.048 CENTRALINDIANACOUNCILONAGING$ 43,066 $Ͳ

ARRAͲSpecialProgramsfortheAging_TitleIV_andTitleII_DiscretionaryProjectsTotal $43,066 $Ͳ

DevelopmentalDisabilitiesBasicSupportandAdvocacyGrants 93.630 INDIANAGOVERNOR'SPLNGCOUNCILPEOPLEWITHDISAB $662 $Ͳ

DevelopmentalDisabilitiesBasicSupportandAdvocacyGrantsTotal $662 $Ͳ

SpecialProgramsfortheAging_TitleIII,PartD_DiseasePreventionandHealthPromotionServices 93.043 INDIANAFAMILYANDSOCIALSERVICESADMINISTRATION $13,695 $Ͳ

SpecialProgramsfortheAging_TitleIII,PartD_DiseasePreventionandHealthPromotionServicesTotal $13,695 $Ͳ

SpecialProgramsfortheAging_TitleIV_andTitleII_DiscretionaryProjects 93.048 INDIANAFAMILYANDSOCIALSERVICESADMINISTRATION $ 2,215 $Ͳ

SpecialProgramsfortheAging_TitleIV_andTitleII_DiscretionaryProjectsTotal $ 2,215 $Ͳ

SpecialProgramsfortheAging_TitleVII,Chapter2_LongTermCareOmbudsmanServicesforOlderIndividuals 93.042 INDIANAFAMILYANDSOCIALSERVICESADMINISTRATION $ 5,188 $Ͳ

SpecialProgramsfortheAging_TitleVII,Chapter2_LongTermCareOmbudsmanServicesforOlderIndividualsTotal $ 5,188 $Ͳ

PassThroughTotal $64,826 $Ͳ

AdministrationforCommunityLivingTotal $620,666 $Ͳ

AgencyforHealthcareResearchandQuality Direct NationalResearchServiceAwards_HealthServicesResearchTraining 93.225 $245,326 $Ͳ

NationalResearchServiceAwards_HealthServicesResearchTrainingTotal $245,326 $Ͳ

DirectTotal $245,326 $Ͳ

PassThrough ResearchonHealthcareCosts,QualityandOutcomes 93.226 HEALTHANDHOSPITALCORPORATIONOFMARIONCOUNTY $(863) $ Ͳ WISHARDHEALTHSERVICES $ 1,756 $Ͳ

ResearchonHealthcareCosts,QualityandOutcomesTotal $894 $Ͳ

PassThroughTotal $894 $Ͳ

AgencyforHealthcareResearchandQualityTotal $246,220 $Ͳ

CentersforDiseaseControlandPrevention Direct CentersforDiseaseControlandPrevention_InvestigationsandTechnicalAssistance 93.283 $54,493 $Ͳ

CentersforDiseaseControlandPrevention_InvestigationsandTechnicalAssistanceTotal $54,493 $Ͳ

TheaccompanyingnotesareanintegralpartoftheScheduleofExpendituresofFederalAwards. FY2013ScheduleofExpendituresofFederalAwardsforIndianaUniversity (Continued)

PublicHealthConferenceSupportTotal $ 1,415 $Ͳ

DirectTotal $55,908 $Ͳ

PassThrough ARRAͲPreventionandWellness CommuniƟesPuƫngPrevenƟontoWorkFundingOpportuniƟesAnnouncement(FOA) 93.724 INDIANASTATEDEPARTMENTOFHEALTH $ 4,118 $Ͳ

ARRAͲPreventionandWellness CommuniƟesPuƫngPrevenƟontoWorkFundingOpportuniƟesAnnouncement(FOA) Total $Ͳ4,118 $

CentersforDiseaseControlandPrevention_InvestigationsandTechnicalAssistance 93.283 INDIANASTATEDEPARTMENTOFHEALTH $80,002 $Ͳ

CentersforDiseaseControlandPrevention_InvestigationsandTechnicalAssistanceTotal $80,002 $Ͳ

PPHF2012:CommunityTransformationGrantsͲSmallCommunitiesProgramfinancedsolelyby2012PublicPreventionand HealthFunds 93.737 WELBORNBAPTISTFOUNDATION $Ͳ36,702 $

PPHF2012:CommunityTransformationGrantsͲSmallCommunitiesProgramfinancedsolelyby2012PublicPreventionand HealthFundsTotal $Ͳ36,702 $

PreventiveHealthandHealthServicesBlockGrant 93.991 INDIANASTATEDEPARTMENTOFHEALTH $803 $Ͳ

PreventiveHealthandHealthServicesBlockGrantTotal $803 $Ͳ

PassThroughTotal $121,625 $Ͳ

CentersforDiseaseControlandPreventionTotal $177,532 $Ͳ

CentersforMedicareandMedicaidServices Direct AffordableCareActInitiativetoReduceAvoidableHospitalizationsamongNursingFacilityResidents 93.621 $1,364,936 $935,056

AffordableCareActInitiativetoReduceAvoidableHospitalizationsamongNursingFacilityResidentsTotal $1,364,936 $935,056

HealthCareInnovationAwards(HCIA) 93.610 $1,541,934 $912,365

HealthCareInnovationAwards(HCIA)Total $1,541,934 $912,365

DirectTotal $2,906,870 $1,847,421

PassThrough MedicaidInfrastructureGrantsToSupporttheCompetitiveEmploymentofPeoplewithDisabilities 93.768 INDIANAFAMILYANDSOCIALSERVICESADMINISTRATION $29,041 $Ͳ

MedicaidInfrastructureGrantsToSupporttheCompetitiveEmploymentofPeoplewithDisabilitiesTota $29,041 $Ͳ

PassThroughTotal $29,041 $Ͳ

CentersforMedicareandMedicaidServicesTotal $2,935,911 $1,847,421

DepartmentofHealthandHumanServices Direct 93HHSN2680000200005I/HHSN26800 $95,553 $ Ͳ

93HHSN268200748204^3 $21,506 $ Ͳ

93HHSN268201200005I/TAA $3,063 $ Ͳ

93HHSN268201200005I/TO1/COREA $36,671 $Ͳ

Total $156,792 $Ͳ

DirectTotal $156,792 $Ͳ

TheaccompanyingnotesareanintegralpartoftheScheduleofExpendituresofFederalAwards. FY2013ScheduleofExpendituresofFederalAwardsforIndianaUniversity (Continued)

Values Subrecipient Cluster/FederalAgencyHighestLevel/FederalAgencySublevel/DirectͲPassThrough/ProgramTitle CFDAGrantNumber PassThroughEntity FederalExpenditures Expenditures

PassThrough 931003/97Ͳ11Ͳ27Ͳ0437 CHILDREN'SBUREAU,INC.$ 52,282 $ Ͳ

9311XS052/HHSN261200800001E^2 SAICͲFREDERICK,INC.$ 213,763 $ Ͳ

93189793/HHSNͲ275201000003I^14 DUKEUNIVERSITY $14 $ Ͳ

932033 ARCASPICIO $66,387 $ Ͳ

93236423PhaseIandPhaseII BATTELLEMEMORIALINSTITUTE $(725) $ Ͳ

93236423^4 BATTELLEMEMORIALINSTITUTE $34,444 $ Ͳ

93370765 BATTELLEMEMORIALINSTITUTE $2,847 $ Ͳ

935UY01HL101794Ͳ03 UNIVERSITYOFPENNSYLVANIA$ 41,184 $ Ͳ

938728Ͳ003/SS283200700006I WESTAT $8,011 $ Ͳ

93A345Ͳ2Ͳ89Ͳ12Ͳ0VͲ0203^A3 INDIANAFAMILYANDSOCIALSERVICESADMINISTRATION$ 89,050 $ Ͳ

93A345Ͳ2Ͳ89Ͳ12ͲCAͲ0203^A1 INDIANAFAMILYANDSOCIALSERVICESADMINISTRATION$ 75 $ Ͳ

93A345Ͳ2Ͳ89Ͳ12ͲOVͲ0203^2 INDIANAFAMILYANDSOCIALSERVICESADMINISTRATION$ 12,156 $ Ͳ

93A55Ͳ2Ͳ53Ͳ12ͲSEͲ0203 INDIANADIVISIONOFMENTALHEALTHANDADDICTION$ (8,514) $ Ͳ

93A70Ͳ1Ͳ096133,PHB200Ͳ1 INDIANASTATEDEPARTMENTOFHEALTH$ 9,313 $ Ͳ

93A70Ͳ3Ͳ079788(RHFP200Ͳ1)/5H54R INDIANASTATEDEPARTMENTOFHEALTH$ 31,051 $ Ͳ

93D63Ͳ13ͲCommunity INDIANAGOVERNOR'SPLNGCOUNCILPEOPLEWITHDISAB$ 18,290 $13,886

93DEcIDEID:62ͲEHC OUTCOMESCIENCES,INC.$ 14,732 $ Ͳ

93DTNH22Ͳ12ͲHͲ00369 NATIONALSAFETYCOUNCIL$ 9,006 $ Ͳ

93HSfEHQͲ09ͲD0369ͲU011W02 URSCORPORATION $12,179 $ Ͳ

93HSFEHQͲ10ͲDͲ0037 URSCORPORATION $26,256 $ Ͳ

93IndianaA&TCommission INDIANAALCOHOL&TOBACCOCOMMISSION$ 194,686 $ Ͳ

93JohnSnow JOHNSNOW,INCORPORATED$ 2,591 $ Ͳ

93PO1568GNA643/2U01CA12194 THEEMMESCORPORATION$ 2,089 $ Ͳ

93Sonarmed SONARMED,INC. $5,452 $ Ͳ

93TrialNetSite16 UNIVERSITYSOUTHFLORIDA $221,546 $10,785

Total $1,058,165 $24,671

SpecialProgramsfortheAging_TitleVII,Chapter2_LongTermCareOmbudsmanServicesforOlderIndividuals 93.042 INDIANAFAMILYANDSOCIALSERVICESADMINISTRATION $(156) $Ͳ

SpecialProgramsfortheAging_TitleVII,Chapter2_LongTermCareOmbudsmanServicesforOlderIndividualsTotal $(156) $Ͳ

PassThroughTotal $1,058,009 $24,671

DepartmentofHealthandHumanServicesTotal $1,214,801 $24,671

FoodandDrugAdministration PassThrough FoodandDrugAdministration_Research 93.103 PENNSYLVANIASTATEUNIVERSITY $(103) $ Ͳ UNIVERSITYOFKANSASMEDICALCENTERRESEARCHINSTI $500 $Ͳ

TheaccompanyingnotesareanintegralpartoftheScheduleofExpendituresofFederalAwards. FY2013ScheduleofExpendituresofFederalAwardsforIndianaUniversity (Continued)

PassThroughTotal $397 $Ͳ

FoodandDrugAdministrationTotal $397 $Ͳ

HealthResourcesandServicesAdministration Direct AdvancedEducationNursingTraineeships 93.358 $(835) $Ͳ

AdvancedEducationNursingTraineeshipsTotal $(835) $Ͳ

AdvancedNursingEducationGrantProgram 93.247 $265,748 $Ͳ

AdvancedNursingEducationGrantProgramTotal $265,748 $Ͳ

AffordableCareAct(ACA)PublicHealthTrainingCentersProgram 93.516 $121,522 $Ͳ

AffordableCareAct(ACA)PublicHealthTrainingCentersProgramTotal $121,522 $Ͳ

AreaHealthEducationCentersInfrastructureDevelopmentAwards 93.824 $777,353 $702,575

AreaHealthEducationCentersInfrastructureDevelopmentAwardsTotal $777,353 $702,575

AreaHealthEducationCentersPointofServiceMaintenanceandEnhancementAwards 93.107 $312,984 $263,039

AreaHealthEducationCentersPointofServiceMaintenanceandEnhancementAwardsTota $312,984 $263,039

EmergencyMedicalServicesforChildren 93.127 $114,299 $Ͳ

EmergencyMedicalServicesforChildrenTotal $114,299 $Ͳ

GeriatricAcademicCareerAwards 93.250 $240,675 $Ͳ

GeriatricAcademicCareerAwardsTotal $240,675 $Ͳ

GrantsforPrimaryCareTrainingandEnhancement 93.884 $603,610 $Ͳ

GrantsforPrimaryCareTrainingandEnhancementTotal $603,610 $Ͳ

MaternalandChildHealthFederalConsolidatedPrograms 93.110 $1,109,248 $Ͳ

MaternalandChildHealthFederalConsolidatedProgramsTotal $1,109,248 $Ͳ

DirectTotal $3,544,604 $965,613

PassThrough AffordableCareAct(ACA)Maternal,Infant,andEarlyChildhoodHomeVisitingProgram 93.505 INDIANASTATEDEPARTMENTOFHEALTH $88,136 $Ͳ

AffordableCareAct(ACA)Maternal,Infant,andEarlyChildhoodHomeVisitingProgramTotal $88,136 $Ͳ

ARRAͲStatePrimaryCareOffices 93.414 INDIANASTATEDEPARTMENTOFHEALTH $45,175 $Ͳ

ARRAͲStatePrimaryCareOfficesTotal $45,175 $Ͳ

CooperativeAgreementstoStates/TerritoriesfortheCoordinationandDevelopmentofPrimaryCareOffices 93.130 INDIANASTATEDEPARTMENTOFHEALTH $22,757 $Ͳ

CooperativeAgreementstoStates/TerritoriesfortheCoordinationandDevelopmentofPrimaryCareOfficesTota $22,757 $Ͳ

GrantstoProvideOutpatientEarlyInterventionServiceswithRespecttoHIVDisease 93.918 MARIONCOUNTYHEALTHDEPARTMENT $ 4,185 $Ͳ

GrantstoProvideOutpatientEarlyInterventionServiceswithRespecttoHIVDiseaseTota $ 4,185 $Ͳ

TheaccompanyingnotesareanintegralpartoftheScheduleofExpendituresofFederalAwards. FY2013ScheduleofExpendituresofFederalAwardsforIndianaUniversity (Continued)

Values Subrecipient Cluster/FederalAgencyHighestLevel/FederalAgencySublevel/DirectͲPassThrough/ProgramTitle CFDAGrantNumber PassThroughEntity FederalExpenditures Expenditures

GrantstoStatesforOperationofOfficesofRuralHealth 93.913 INDIANASTATEDEPARTMENTOFHEALTH $11,192 $Ͳ

GrantstoStatesforOperationofOfficesofRuralHealthTota $11,192 $Ͳ

HealthCareersOpportunityProgram 93.822 ST.VINCENTHOSPITALSANDHEALTHSERVICES $21,589 $Ͳ

HealthCareersOpportunityProgramTotal $21,589 $Ͳ

HIVEmergencyReliefProjectGrants 93.914 MARIONCOUNTYHEALTHDEPARTMENT $185,874 $Ͳ

HIVEmergencyReliefProjectGrantsTotal $185,874 $Ͳ

MaternalandChildHealthFederalConsolidatedPrograms 93.110 INDIANASTATEDEPARTMENTOFHEALTH $100,955 $Ͳ

MaternalandChildHealthFederalConsolidatedProgramsTotal $100,955 $Ͳ

MaternalandChildHealthServicesBlockGranttotheStates 93.994 INDIANASTATEDEPARTMENTOFHEALTH $1,092,404 $86,646

MaternalandChildHealthServicesBlockGranttotheStatesTotal $1,092,404 $86,646

StateRuralHospitalFlexibilityProgram 93.241 INDIANASTATEDEPARTMENTOFHEALTH $44,854 $Ͳ

StateRuralHospitalFlexibilityProgramTotal $44,854 $Ͳ

PassThroughTotal $1,617,120 $86,646

HealthResourcesandServicesAdministrationTotal $5,161,725 $1,052,260

NationalInstitutesofHealth Direct AlcoholResearchPrograms 93.273 $32,468 $Ͳ

AlcoholResearchProgramsTotal $32,468 $Ͳ

Allergy,ImmunologyandTransplantationResearch 93.855 $131,186 $Ͳ

Allergy,ImmunologyandTransplantationResearchTotal $131,186 $Ͳ

ARRAͲTransͲNIHRecoveryActResearchSupport 93.701 $2,983,953 $Ͳ

ARRAͲTransͲNIHRecoveryActResearchSupportTotal $2,983,953 $Ͳ

BiomedicalResearchandResearchTraining 93.859 $924,479 $Ͳ

BiomedicalResearchandResearchTrainingTotal $924,479 $Ͳ

CancerResearchManpower 93.398 $85,478 $Ͳ

CancerResearchManpowerTotal $85,478 $Ͳ

ChildHealthandHumanDevelopmentExtramuralResearch 93.865 $390,570 $Ͳ

ChildHealthandHumanDevelopmentExtramuralResearchTotal $390,570 $Ͳ

Diabetes,Digestive,andKidneyDiseasesExtramuralResearch 93.847 $288,292 $Ͳ

Diabetes,Digestive,andKidneyDiseasesExtramuralResearchTotal $288,292 $Ͳ

DrugAbuseandAddictionResearchPrograms 93.279 $168,598 $Ͳ

TheaccompanyingnotesareanintegralpartoftheScheduleofExpendituresofFederalAwards. FY2013ScheduleofExpendituresofFederalAwardsforIndianaUniversity (Continued)

InternationalResearchandResearchTraining 93.989 $252,906 $145,318

InternationalResearchandResearchTrainingTotal $252,906 $145,318

MedicalLibraryAssistance 93.879 $64,537 $Ͳ

MedicalLibraryAssistanceTotal $64,537 $Ͳ

MentalHealthResearchCareer/ScientistDevelopmentAwards 93.281 $174,580 $Ͳ

MentalHealthResearchCareer/ScientistDevelopmentAwardsTotal $174,580 $Ͳ

NationalCenterforResearchResources 93.389 $18,076 $Ͳ

NationalCenterforResearchResourcesTotal $18,076 $Ͳ

NursingResearch 93.361 $219,460 $Ͳ

NursingResearchTotal $219,460 $Ͳ

ResearchRelatedtoDeafnessandCommunicationDisorders 93.173 $533,216 $Ͳ

ResearchRelatedtoDeafnessandCommunicationDisordersTotal $533,216 $Ͳ

VisionResearch 93.867 $93,731 $Ͳ

VisionResearchTotal $93,731 $Ͳ

DirectTotal $6,361,530 $145,318

PassThrough AgingResearch 93.866 UNIVERSITYOFCALIFORNIA,SANDIEGO $241,493 $ Ͳ UNIVERSITYOFWASHINGTON $(667) $ Ͳ WASHINGTONUNIVERSITY $39,079 $Ͳ

AgingResearchTotal $279,905 $Ͳ

Allergy,ImmunologyandTransplantationResearch 93.855 COLUMBIAUNIVERSITY $ 5,535 $Ͳ

Allergy,ImmunologyandTransplantationResearchTotal $ 5,535 $Ͳ

ARRAͲTransͲNIHRecoveryActResearchSupport 93.701 DUKEUNIVERSITY $(14,138) $ Ͳ UNIVERSITYOFCALIFORNIA,SANDIEGO$ 2,525 $Ͳ

ARRAͲTransͲNIHRecoveryActResearchSupportTotal $(11,613) $Ͳ

Arthritis,MusculoskeletalandSkinDiseasesResearch 93.846 MONTEFIOREMEDICALCENTER $5,057 $ Ͳ UNIVERSITYOFMINNESOTA $630 $Ͳ

Arthritis,MusculoskeletalandSkinDiseasesResearchTotal $ 5,687 $Ͳ

CancerCauseandPreventionResearch 93.393 PURDUEUNIVERSITY $11,378 $Ͳ

CancerCauseandPreventionResearchTotal $11,378 $Ͳ

CancerTreatmentResearch 93.395 BRIGHAMANDWOMEN'SHOSPITAL $(9,306) $ Ͳ DUKEUNIVERSITY $12,970 $ Ͳ GOGCORPORATION $107,969 $8,809 NATIONALCHILDHOODCANCERFOUNDATION $82,554 $ Ͳ THEEMMESCORPORATION $9,119 $ Ͳ

TheaccompanyingnotesareanintegralpartoftheScheduleofExpendituresofFederalAwards. FY2013ScheduleofExpendituresofFederalAwardsforIndianaUniversity (Continued)

CancerTreatmentResearchTotal $203,386 $8,809

CardiovascularDiseasesResearch 93.837 VPDIAGNOSTICSINC $(672) $Ͳ

CardiovascularDiseasesResearchTotal $(672) $Ͳ

ChildHealthandHumanDevelopmentExtramuralResearch 93.865 JAEBCENTERFORHEALTHRESEARCHINC $35,438 $Ͳ

ChildHealthandHumanDevelopmentExtramuralResearchTotal $35,438 $Ͳ

Diabetes,Digestive,andKidneyDiseasesExtramuralResearch 93.847 CONNECTICUTCHILDREN'SMEDICALCENTER $823 $ Ͳ UNIVERSITYOFWISCONSIN $31,194 $Ͳ

Diabetes,Digestive,andKidneyDiseasesExtramuralResearchTotal $32,017 $Ͳ

ExtramuralResearchProgramsintheNeurosciencesandNeurologicalDisorders 93.853 JOHNSHOPKINSUNIVERSITY $4,947 $ Ͳ MASSACHUSETTSGENERALHOSPITAL $56,670 $ Ͳ UNIVERSITYOFALABAMABIRMINGHAM $788 $ Ͳ UNIVERSITYOFIOWA $3,057 $ Ͳ UNIVERSITYOFMICHIGAN $ 4,554 $Ͳ

ExtramuralResearchProgramsintheNeurosciencesandNeurologicalDisordersTotal $70,016 $Ͳ

LungDiseasesResearch 93.838 CHILDREN'SHOSPITALOFPHILADELPHIA $ 1,079 $Ͳ

LungDiseasesResearchTotal $ 1,079 $Ͳ

OralDiseasesandDisordersResearch 93.121 UNIVERSITYOFMICHIGAN $ 1,023 $Ͳ

OralDiseasesandDisordersResearchTotal $ 1,023 $Ͳ

ResearchandTraininginComplementaryandAlternativeMedicine 93.213 MASSACHUSETTSGENERALHOSPITAL $ 5,290 $Ͳ

ResearchandTraininginComplementaryandAlternativeMedicineTotal $ 5,290 $Ͳ

TransͲNIHRecoveryActResearchSupport 93.701 DUKEUNIVERSITY $942 $Ͳ

TransͲNIHRecoveryActResearchSupportTotal $942 $Ͳ

PassThroughTotal $639,411 $8,809

NationalInstitutesofHealthTotal $7,000,942 $154,127

OfficeoftheSecretary Direct ARRAͲHealthInformationTechnologyProfessionalsinHealthCare 93.721 $475,453 $15,722

ARRAͲHealthInformationTechnologyProfessionalsinHealthCareTotal $475,453 $15,722

DirectTotal $475,453 $15,722

PassThrough PregnancyAssistanceFundProgram 93.500 INDIANASTATEDEPARTMENTOFHEALTH $69,958 $Ͳ

PregnancyAssistanceFundProgramTotal $69,958 $Ͳ

PassThroughTotal $69,958 $Ͳ

OfficeoftheSecretaryTotal $545,411 $15,722

SubstanceAbuseandMentalHealthServicesAdministration

TheaccompanyingnotesareanintegralpartoftheScheduleofExpendituresofFederalAwards. FY2013ScheduleofExpendituresofFederalAwardsforIndianaUniversity (Continued)

Values Subrecipient Cluster/FederalAgencyHighestLevel/FederalAgencySublevel/DirectͲPassThrough/ProgramTitle CFDAGrantNumber PassThroughEntity FederalExpenditures Expenditures PassThrough BlockGrantsforCommunityMentalHealthServices 93.958 CHILDREN'SBUREAU,INC. $10,000 $ Ͳ INDIANADIVISIONOFMENTALHEALTHANDADDICTION $171,285 $ Ͳ INDIANAFAMILYANDSOCIALSERVICESADMINISTRATION $63,786 $Ͳ

BlockGrantsforCommunityMentalHealthServicesTotal $245,071 $Ͳ

SubstanceAbuseandMentalHealthServices_ProjectsofRegionalandNationalSignificance 93.243 ADULT&CHILDMENTALHEALTHCENTER,INC $32,833 $ Ͳ HEALTHANDHOSPITALCORPORATIONOFMARIONCOUNTY $86,562 $ Ͳ INDIANADIVISIONOFMENTALHEALTHANDADDICTION $862,358 $ Ͳ INDIANASTATEDEPARTMENTOFHEALTH $22,320 $Ͳ

SubstanceAbuseandMentalHealthServices_ProjectsofRegionalandNationalSignificanceTotal $1,004,073 $Ͳ

PassThroughTotal $1,249,144 $Ͳ

SubstanceAbuseandMentalHealthServicesAdministrationTotal $1,249,144 $Ͳ

DepartmentofHealthandHumanServicesTotal $19,898,705 $3,094,201

DepartmentofHomelandSecurity DepartmentofHomelandSecurity Direct 97HSFE01Ͳ12ͲPͲ4104 $5,967 $ Ͳ

97HSFE20Ͳ13ͲMPͲ6350258 $3,000 $ Ͳ

97HSFE20Ͳ13ͲMPͲ6350266 $3,002 $ Ͳ

97HSFE20Ͳ13ͲMPͲ6350275 $2,324 $ Ͳ

97HSFEEMͲ11ͲMPͲ6350007 $2,480 $ Ͳ

97HSFEEMͲ11ͲMPͲ6350287 $(77) $ Ͳ

97HSFEEMͲ12ͲMPͲ6350069 $3,000 $ Ͳ

97HSFEEMͲ12ͲMPͲ6350214 $0 $ Ͳ

97HSFEEMͲ12ͲMPͲ6350265 $7 $Ͳ

Total $19,703 $Ͳ

DirectTotal $19,703 $Ͳ

PassThrough 971/HSFEHQͲ07Ͳ0800 NATIONALINSTITUTEOFBUILDINGSCIENCES$ 12,000 $ Ͳ

971300011566 TEXASWATERDEVELOPMENTBOARD $45,152 $ Ͳ

97201073 BATTELLEPACIFICNORTHWESTLABORATORIES $11,772 $ Ͳ

97C44PͲ2Ͳ142A INDIANADEPARTMENTOFHOMELANDSECURITY $(2,099) $ Ͳ

97E6Ͳ1Ͳ0001WO#12 INDIANADEPARTMENTOFNATURALRESOURCES$ 15,600 $ Ͳ

97E6Ͳ11Ͳ0001 INDIANADEPARTMENTOFNATURALRESOURCES$ 30,872 $ Ͳ

97E6Ͳ11Ͳ0001WorkOrder#10 INDIANADEPARTMENTOFNATURALRESOURCES$ (2,783) $ Ͳ

97E6Ͳ11Ͳ0001WorkOrder#5 INDIANADEPARTMENTOFNATURALRESOURCES$ 244 $ Ͳ

97E6Ͳ11Ͳ0001WorkOrder#6 INDIANADEPARTMENTOFNATURALRESOURCES$ 17,232 $ Ͳ

97E6Ͳ11Ͳ0001WorkOrder#7 INDIANADEPARTMENTOFNATURALRESOURCES$ 20,831 $ Ͳ

TheaccompanyingnotesareanintegralpartoftheScheduleofExpendituresofFederalAwards. FY2013ScheduleofExpendituresofFederalAwardsforIndianaUniversity (Continued)

97E6Ͳ11Ͳ0001WorkOrder#9 INDIANADEPARTMENTOFNATURALRESOURCES$ 16,896 $ Ͳ

97E6Ͳ11Ͳ0001WO#11 INDIANADEPARTMENTOFNATURALRESOURCES$ 26,393 $ Ͳ

97E6Ͳ11Ͳ0001^13 INDIANADEPARTMENTOFNATURALRESOURCES$ 53,307 $ Ͳ

97E6Ͳ11Ͳ0001^14 INDIANADEPARTMENTOFNATURALRESOURCES$ 12,483 $ Ͳ

97E6Ͳ11Ͳ0001^15 INDIANADEPARTMENTOFNATURALRESOURCES$ 35,807 $ Ͳ

97E6Ͳ11Ͳ0001^16 INDIANADEPARTMENTOFNATURALRESOURCES$ 6,173 $ Ͳ

97E6Ͳ11Ͳ0001^17 INDIANADEPARTMENTOFNATURALRESOURCES$ 3,565 $ Ͳ

97FEMAͲCDSͲ1009Ͳ015 ZIMMERMANASSOCIATES,INC.$ (10,819) $ Ͳ

97FEMAͲCDSͲ2009Ͳ015 ZIMMERMANASSOCIATES,INC.$ 7,062 $4,000

97FEMAͲCDSͲ2009Ͳ015^TO3 ZIMMERMANASSOCIATES,INC.$ 28,207 $ Ͳ

97FMA006.001.001/RQ10Ͳ02664 PERFORMTECH $8,447 $ Ͳ

97HSFEHQͲ09ͲDͲ0369 URSCORPORATION $6,123 $ Ͳ

97HSFEHQͲ09ͲDͲ0369^5 URSCORPORATION $50,754 $ Ͳ

97HSFEHQͲ09ͲDͲ0369ͲU011:WO4 URSCORPORATION $(17) $ Ͳ

97IllinoisEMA ILLINOISEMERGENCYMANAGEMENTAGENCY $17,524 $8,213

97RichlandCounty TOWNSHIPOFRICHLANDCOUNTYILLINOIS$ (1,056) $4,043

Total $452,948 $16,256

EmergencyManagementPerformanceGrants 97.042 INDIANADEPARTMENTOFHOMELANDSECURITY $61,622 $Ͳ

EmergencyManagementPerformanceGrantsTotal $61,622 $Ͳ

HazardMitigationGrant 97.039 BENTONCOUNTYEMERGENCYMANAGEMENT $13,709 $ Ͳ DAVIESSCOUNTYEMERGENCYMANAGEMENT $23,288 $ Ͳ INDIANADEPARTMENTOFHOMELANDSECURITY $238,481 $ Ͳ SOUTHERNILLINOISUNIVERSITYATCARBONDALE $44,690 $ Ͳ UNIVERSITYOFWISCONSIN $ 6,862 $Ͳ

HazardMitigationGrantTotal $327,030 $Ͳ

MetropolitanMedicalResponseSystem 97.071 HEALTHANDHOSPITALCORPORATIONOFMARIONCOUNTY $(0) $Ͳ

MetropolitanMedicalResponseSystemTotal $(0) $Ͳ

NationalDamSafetyProgram 97.041 INDIANADEPARTMENTOFHOMELANDSECURITY $67,423 $54,890

NationalDamSafetyProgramTotal $67,423 $54,890

NonͲProfitSecurityProgram 97.008 INDIANADEPARTMENTOFHOMELANDSECURITY $149,261 $135,498

NonͲProfitSecurityProgramTotal $149,261 $135,498

PreͲDisasterMitigation 97.047 CITYOFDESMOINES $ 2,539 $Ͳ

PreͲDisasterMitigationTotal $ 2,539 $Ͳ

PassThroughTotal $1,060,824 $206,644

TheaccompanyingnotesareanintegralpartoftheScheduleofExpendituresofFederalAwards. FY2013ScheduleofExpendituresofFederalAwardsforIndianaUniversity (Continued)

Values Subrecipient Cluster/FederalAgencyHighestLevel/FederalAgencySublevel/DirectͲPassThrough/ProgramTitle CFDAGrantNumber PassThroughEntity FederalExpenditures Expenditures

DepartmentofHomelandSecurityTotal $1,080,527 $206,644

DepartmentofJustice BureauofJusticeAssistance PassThrough HaroldRogersPrescriptionDrugMonitoringProgram 16.754 INDIANAPROFESSIONALLICENSINGAGENCY $21,725 $Ͳ

HaroldRogersPrescriptionDrugMonitoringProgramTotal $21,725 $Ͳ

PassThroughTotal $21,725 $Ͳ

BureauofJusticeAssistanceTotal $21,725 $Ͳ

DepartmentofJustice Direct 16DJBP0418F540001 $250 $ Ͳ

16DJBP0418F540002 $795 $ Ͳ

16DJBP0418F540003 $ 2,352 $Ͳ

Total $ 3,397 $Ͳ

DirectTotal $3,397 $Ͳ

PassThrough 16D3Ͳ13Ͳ7927 INDIANACRIMINALJUSTICEINSTITUTE$ 21,261 $Ͳ

Total $21,261 $Ͳ

PassThroughTotal $21,261 $Ͳ

DepartmentofJusticeTotal $24,658 $Ͳ

OfficeforVictimsofCrime PassThrough CrimeVictimAssistance 16.575 INDIANACRIMINALJUSTICEINSTITUTE $110,752 $62,249

CrimeVictimAssistanceTotal $110,752 $62,249

PassThroughTotal $110,752 $62,249

OfficeforVictimsofCrimeTotal $110,752 $62,249

ViolenceAgainstWomenOffice PassThrough GrantstoEncourageArrestPoliciesandEnforcementofProtectionOrdersProgram 16.590 DOMESTICVIOLENCENETWORK $ 7,175 $Ͳ

GrantstoEncourageArrestPoliciesandEnforcementofProtectionOrdersProgramTota $ 7,175 $Ͳ

PassThroughTotal $7,175 $Ͳ

ViolenceAgainstWomenOfficeTotal $ 7,175 $Ͳ

DepartmentofJusticeTotal $164,310 $62,249

DepartmentofLabor DepartmentofLabor Direct 17OSHͲPOͲ10Ͳ0073^3 $33,945 $Ͳ

Total $33,945 $Ͳ

TheaccompanyingnotesareanintegralpartoftheScheduleofExpendituresofFederalAwards. FY2013ScheduleofExpendituresofFederalAwardsforIndianaUniversity (Continued)

Values Subrecipient Cluster/FederalAgencyHighestLevel/FederalAgencySublevel/DirectͲPassThrough/ProgramTitle CFDAGrantNumber PassThroughEntity FederalExpenditures Expenditures

DirectTotal $33,945 $Ͳ

DepartmentofLaborTotal $33,945 $Ͳ

EmploymentTrainingAdministration PassThrough ARRAͲSeniorCommunityServiceEmploymentProgram 17.235 INDIANAFAMILYANDSOCIALSERVICESADMINISTRATION$ 1,121 $Ͳ

ARRAͲSeniorCommunityServiceEmploymentProgramTotal $ 1,121 $Ͳ

PassThroughTotal $1,121 $Ͳ

EmploymentTrainingAdministrationTotal $ 1,121 $Ͳ

DepartmentofLaborTotal $35,066 $Ͳ

DepartmentofState BureauofDemocracy,HumanRightsandLabor PassThrough InternationalProgramstoSupportDemocracy,HumanRightsandLabor 19.345 INTERNATIONALINSTOFHIGHERSTUDIESINCRIMJUST $(8,837) $Ͳ

InternationalProgramstoSupportDemocracy,HumanRightsandLaborTota $(8,837) $Ͳ

PassThroughTotal $(8,837) $Ͳ

BureauofDemocracy,HumanRightsandLaborTotal $(8,837) $Ͳ

BureauofEducationalandCulturalAffairs Direct AcademicExchangeProgramsͲUndergraduatePrograms 19.009 $12,237 $Ͳ

AcademicExchangeProgramsͲUndergraduateProgramsTotal $12,237 $Ͳ

ProfessionalandCulturalExchangeProgramsͲCitizenExchanges 19.415 $70,327 $36,685

ProfessionalandCulturalExchangeProgramsͲCitizenExchangesTotal $70,327 $36,685

DirectTotal $82,565 $36,685

PassThrough AcademicExchangeProgramsͲGraduateStudents 19.400 INSTITUTEOFINTERNATIONALEDUCATION $50,229 $Ͳ

AcademicExchangeProgramsͲGraduateStudentsTotal $50,229 $Ͳ

PassThroughTotal $50,229 $Ͳ

BureauofEducationalandCulturalAffairsTotal $132,793 $36,685

BureauofIntelligenceandResearch Direct ProgramforStudyofEasternEuropeandtheIndependentStatesoftheFormerSovietUnion 19.300 $363,788 $Ͳ

ProgramforStudyofEasternEuropeandtheIndependentStatesoftheFormerSovietUnionTota $363,788 $Ͳ

DirectTotal $363,788 $Ͳ

PassThrough ProgramforStudyofEasternEuropeandtheIndependentStatesoftheFormerSovietUnion 19.300 AMERICANCOUNCILOFLEARNEDSOCIETIES $13,723 $Ͳ

ProgramforStudyofEasternEuropeandtheIndependentStatesoftheFormerSovietUnionTota $13,723 $Ͳ

PassThroughTotal $13,723 $Ͳ

TheaccompanyingnotesareanintegralpartoftheScheduleofExpendituresofFederalAwards. FY2013ScheduleofExpendituresofFederalAwardsforIndianaUniversity (Continued)

BureauofNearEasternAffairs Direct InvestinginPeopleinTheMiddleEastandNorthAfrica 19.021 $325,091 $Ͳ

InvestinginPeopleinTheMiddleEastandNorthAfricaTotal $325,091 $Ͳ

DirectTotal $325,091 $Ͳ

BureauofNearEasternAffairsTotal $325,091 $Ͳ

DepartmentofState Direct 19STUͲ150Ͳ10ͲGRͲ059ͲA03 $13,591 $Ͳ

Total $13,591 $Ͳ

PublicDiplomacyProgramsforAfghanistanandPakistan 19.501 $1,263,150 $395,338

PublicDiplomacyProgramsforAfghanistanandPakistanTotal $1,263,150 $395,338

DirectTotal $1,276,742 $395,338

DepartmentofStateTotal $1,276,742 $395,338

DepartmentofStateTotal $2,103,299 $432,023

DepartmentoftheInterior DepartmentoftheInterior Direct 15GS02F0073YͲP12PD12528Ͳ874.4 $36,391 $ Ͳ

15GS02F0073YͲR12PD30442/0001 $59,617 $ Ͳ

15H6000082000^J6300100405 $8,301 $ Ͳ

15P11PX706194 $235,498 $ Ͳ

15P12PC20294 $33,939 $ Ͳ

15P12PD13503 $127,655 $ Ͳ

15P13PC00097^P13PD00402 $ 1,320 $Ͳ

Total $502,722 $Ͳ

DirectTotal $502,722 $Ͳ

PassThrough 15E23Ͳ10Ͳ008149 INDIANADEPARTMENTOFNATURALRESOURCES$ 52,764 $ Ͳ

15WͲ0583001 COMMONWEALTHCULTURALRESOURCESGROUPINC$ 12,041 $Ͳ

Total $64,805 $Ͳ

PassThroughTotal $64,805 $Ͳ

DepartmentoftheInteriorTotal $567,527 $Ͳ

NationalParkService Direct CooperativeResearchandTrainingPrograms ResourcesoftheNaƟonalParkSystem 15.945 $35,016 $Ͳ

CooperativeResearchandTrainingPrograms ResourcesoftheNaƟonalParkSystemTotal $35,016 $Ͳ

TheaccompanyingnotesareanintegralpartoftheScheduleofExpendituresofFederalAwards. FY2013ScheduleofExpendituresofFederalAwardsforIndianaUniversity (Continued)

Values Subrecipient Cluster/FederalAgencyHighestLevel/FederalAgencySublevel/DirectͲPassThrough/ProgramTitle CFDAGrantNumber PassThroughEntity FederalExpenditures Expenditures

CulturalResourcesManagement 15.946 $35,230 $Ͳ

CulturalResourcesManagementTotal $35,230 $Ͳ

OutdoorRecreation_Acquisition,DevelopmentandPlanning 15.916 $696,655 $5,893

OutdoorRecreation_Acquisition,DevelopmentandPlanningTotal $696,655 $5,893

DirectTotal $766,900 $5,893

PassThrough HistoricPreservationFundGrantsͲInͲAid 15.904 INDIANADEPARTMENTOFNATURALRESOURCES $27,500 $Ͳ

HistoricPreservationFundGrantsͲInͲAidTotal $27,500 $Ͳ

NationalRegisterofHistoricPlaces 15.914 INDIANADEPARTMENTOFNATURALRESOURCES $13,870 $Ͳ

NationalRegisterofHistoricPlacesTotal $13,870 $Ͳ

PassThroughTotal $41,370 $Ͳ

NationalParkServiceTotal $808,270 $5,893

OfficeofSurfaceMining Direct ScienceandTechnologyProjectsRelatedtoCoalMiningandReclamation 15.255 $(771) $Ͳ

ScienceandTechnologyProjectsRelatedtoCoalMiningandReclamationTotal $(771) $Ͳ

DirectTotal $(771) $Ͳ

OfficeofSurfaceMiningTotal $(771) $Ͳ

U.S.GeologicalSurvey Direct EnergyCooperativestoSupporttheNationalCoalResourcesDataSystem(NCRDS) 15.819 $19,496 $Ͳ

EnergyCooperativestoSupporttheNationalCoalResourcesDataSystem(NCRDS)Tota $19,496 $Ͳ

NationalCooperativeGeologicMappingProgram 15.810 $150,436 $Ͳ

NationalCooperativeGeologicMappingProgramTotal $150,436 $Ͳ

NationalGeologicalandGeophysicalDataPreservationProgram 15.814 $28,231 $Ͳ

NationalGeologicalandGeophysicalDataPreservationProgramTotal $28,231 $Ͳ

U.S.GeologicalSurvey_ResearchandDataCollection 15.808 $113,870 $Ͳ

U.S.GeologicalSurvey_ResearchandDataCollectionTotal $113,870 $Ͳ

DirectTotal $312,033 $Ͳ

PassThrough NationalSpatialDataInfrastructureCooperativeAgreementsProgram 15.809 INDIANAOFFICEOFTECHNOLOGY $18,096 $Ͳ

NationalSpatialDataInfrastructureCooperativeAgreementsProgramTotal $18,096 $Ͳ

PassThroughTotal $18,096 $Ͳ

U.S.GeologicalSurveyTotal $330,129 $Ͳ

TheaccompanyingnotesareanintegralpartoftheScheduleofExpendituresofFederalAwards. FY2013ScheduleofExpendituresofFederalAwardsforIndianaUniversity (Continued)

DepartmentoftheTreasury DepartmentoftheTreasury Direct 21GS02F0073YL12PD019848744 $18,973 $Ͳ

Total $18,973 $Ͳ

DirectTotal $18,973 $Ͳ

DepartmentoftheTreasuryTotal $18,973 $Ͳ

DepartmentofTransportation DepartmentofTransportation Direct 20DTNH22Ͳ07ͲCͲ00044 $214,762 $ Ͳ

20DTNH22Ͳ08ͲCͲ00067 $237,324 $ Ͳ

20DTNH22Ͳ12ͲCͲ00270 $148,123 $Ͳ

Total $600,209 $Ͳ

DirectTotal $600,209 $Ͳ

DepartmentofTransportationTotal $600,209 $Ͳ

FederalHighwayAdministration(FHWA) PassThrough HighwayResearchandDevelopmentProgram 20.200 NATIONALACADEMYOFSCIENCES $378,782 $Ͳ

HighwayResearchandDevelopmentProgramTotal $378,782 $Ͳ

PassThroughTotal $378,782 $Ͳ

FederalHighwayAdministration(FHWA)Total $378,782 $Ͳ

DepartmentofTransportationTotal $978,991 $Ͳ

EnvironmentalProtectionAgency EnvironmentalProtectionAgency PassThrough 66100031296 ATKINSNORTHAMERICAINC$ 1,224 $ Ͳ

66A305Ͳ2Ͳ66 INDIANADEPARTMENTOFENVIRONMENTALMANAGEMENT $68,370 $Ͳ

Total $69,594 $Ͳ

PassThroughTotal $69,594 $Ͳ

EnvironmentalProtectionAgencyTotal $69,594 $Ͳ

OfficeofEnforcementandComplianceAssurance PassThrough EnvironmentalJusticeSmallGrantProgram 66.604 IMPROVINGKIDSENVIRONMENT $ 1,070 $Ͳ

EnvironmentalJusticeSmallGrantProgramTotal $ 1,070 $Ͳ

PassThroughTotal $1,070 $Ͳ

OfficeofEnforcementandComplianceAssuranceTotal $ 1,070 $Ͳ

TheaccompanyingnotesareanintegralpartoftheScheduleofExpendituresofFederalAwards. FY2013ScheduleofExpendituresofFederalAwardsforIndianaUniversity (Continued)

Values Subrecipient Cluster/FederalAgencyHighestLevel/FederalAgencySublevel/DirectͲPassThrough/ProgramTitle CFDAGrantNumber PassThroughEntity FederalExpenditures Expenditures OfficeofResearchandDevelopment(ORD) Direct ScienceToAchieveResults(STAR)FellowshipProgram 66.514 $65,058 $Ͳ

ScienceToAchieveResults(STAR)FellowshipProgramTotal $65,058 $Ͳ

DirectTotal $65,058 $Ͳ

OfficeofResearchandDevelopment(ORD)Total $65,058 $Ͳ

OfficeofWater Direct GreatLakesProgram 66.469 $ 7,494 $Ͳ

GreatLakesProgramTotal $ 7,494 $Ͳ

DirectTotal $7,494 $Ͳ

PassThrough NonpointSourceImplementationGrants 66.460 INDIANADEPARTMENTOFENVIRONMENTALMANAGEMENT $106,248 $Ͳ

NonpointSourceImplementationGrantsTotal $106,248 $Ͳ

PassThroughTotal $106,248 $Ͳ

OfficeofWaterTotal $113,742 $Ͳ

EnvironmentalProtectionAgencyTotal $249,464 $Ͳ

FederalCouncilontheArtsandtheHumanities FederalCouncilontheArtsandtheHumanities PassThrough 4512Ͳ1033 INDIANAHUMANITIES $ 1,800 $Ͳ

Total $ 1,800 $Ͳ

PassThroughTotal $1,800 $Ͳ

FederalCouncilontheArtsandtheHumanitiesTotal $ 1,800 $Ͳ

FederalCouncilontheArtsandtheHumanitiesTotal $1,800 $Ͳ

InstituteofMuseumandLibraryServices InstituteofMuseumandLibraryServices Direct LauraBush21stCenturyLibrarianProgram 45.313 $20,481 $Ͳ

LauraBush21stCenturyLibrarianProgramTotal $20,481 $Ͳ

NationalLeadershipGrants 45.312 $337,804 $95,264

NationalLeadershipGrantsTotal $337,804 $95,264

DirectTotal $358,284 $95,264

PassThrough GrantstoStates 45.310 INDIANASTATELIBRARY $33,282 $Ͳ

GrantstoStatesTotal $33,282 $Ͳ

PassThroughTotal $33,282 $Ͳ

InstituteofMuseumandLibraryServicesTotal $391,566 $95,264

TheaccompanyingnotesareanintegralpartoftheScheduleofExpendituresofFederalAwards. FY2013ScheduleofExpendituresofFederalAwardsforIndianaUniversity (Continued)

LibraryofCongress LibraryofCongress Direct 42GA06C0066 $282,288 $Ͳ

Total $282,288 $Ͳ

DirectTotal $282,288 $Ͳ

LibraryofCongressTotal $282,288 $Ͳ

NationalAeronauticsandSpaceAdministration NationalAeronauticsandSpaceAdministration Direct 43NNG12PP57P $3,406 $ Ͳ

43NNJ11HA44C^NNJ11HA47D $239,418 $ Ͳ

43NNJ11HA44C^NNJ11HB82D $38,306 $ Ͳ

43NNM11AC51P^M1 $4,050 $ Ͳ

43NNM12AC05P $24,300 $ Ͳ

43NNM13AB37P $8,940 $ Ͳ

43NNM13AC71P $17,880 $Ͳ

Total $336,300 $Ͳ

DirectTotal $336,300 $Ͳ

PassThrough 4313VL00001 BALLAEROSPACEANDTECHNOLOGIESCORP $8,940 $ Ͳ

431477332 CALIFORNIAINSTITUTETECHNOLOGYJETPROPULSIONLAB $8,940 $ Ͳ

43168948 SPACEEXPLORATIONTECHNOLOGIESCORP $44,700 $ Ͳ

43203589 SPACEEXPLORATIONTECHNOLOGIESCORP $8,940 $ Ͳ

43218971 SPACEEXPLORATIONTECHNOLOGIESCORP $35,760 $ Ͳ

432713818 NORTHROPGRUMMANINFORMATIONTECHNOLOGY $78,392 $ Ͳ

434100604701 LOCKHEEDMARTINCORPORATION$ 8,940 $ Ͳ

434103Ͳ44721/NNX10AK66H PURDUEUNIVERSITY $6,000 $ Ͳ

434103Ͳ45762^A1 PURDUEUNIVERSITY $1,405 $ Ͳ

434103Ͳ49825/NNX10AK66H PURDUEUNIVERSITY $3,500 $ Ͳ

434103Ͳ50927 PURDUEUNIVERSITY $9,000 $ Ͳ

43PO8859 AITECHDEFENSESYSTEMS,INC.$ 17,880 $Ͳ

Total $232,396 $Ͳ

Education 43.008 PURDUEUNIVERSITY $27,188 $Ͳ

EducationTotal $27,188 $Ͳ

TheaccompanyingnotesareanintegralpartoftheScheduleofExpendituresofFederalAwards. FY2013ScheduleofExpendituresofFederalAwardsforIndianaUniversity (Continued)

Values Subrecipient Cluster/FederalAgencyHighestLevel/FederalAgencySublevel/DirectͲPassThrough/ProgramTitle CFDAGrantNumber PassThroughEntity FederalExpenditures Expenditures

Science 43.001 PURDUEUNIVERSITY $10,000 $Ͳ

ScienceTotal $10,000 $Ͳ

PassThroughTotal $269,584 $Ͳ

NationalAeronauticsandSpaceAdministrationTotal $605,884 $Ͳ

NationalArchivesandRecordsAdministration NationalArchivesandRecordsAdministration Direct NationalHistoricalPublicationsandRecordsGrants 89.003 $16,970 $Ͳ

NationalHistoricalPublicationsandRecordsGrantsTotal $16,970 $Ͳ

DirectTotal $16,970 $Ͳ

NationalArchivesandRecordsAdministrationTotal $16,970 $Ͳ

NationalEndowmentfortheArts NationalEndowmentfortheArts Direct PromotionoftheArts_GrantstoOrganizationsandIndividuals 45.024 $21,446 $Ͳ

PromotionoftheArts_GrantstoOrganizationsandIndividualsTotal $21,446 $Ͳ

DirectTotal $21,446 $Ͳ

PassThrough PromotionoftheArts_PartnershipAgreements 45.025 INDIANAARTSCOMMISSION $40,479 $Ͳ

PromotionoftheArts_PartnershipAgreementsTotal $40,479 $Ͳ

PassThroughTotal $40,479 $Ͳ

NationalEndowmentfortheArtsTotal $61,926 $Ͳ

NationalEndowmentfortheHumanities NationalEndowmentfortheHumanities Direct PromotionoftheHumanities_Research 45.161 $77,472 $Ͳ

PromotionoftheHumanities_ResearchTotal $77,472 $Ͳ

DirectTotal $77,472 $Ͳ

PassThrough PromotionoftheHumanities_Federal/StatePartnership 45.129 INDIANAHUMANITIES $ 4,000 $Ͳ

PromotionoftheHumanities_Federal/StatePartnershipTotal $ 4,000 $Ͳ

PassThroughTotal $4,000 $Ͳ

NationalEndowmentfortheHumanitiesTotal $81,472 $Ͳ

TheaccompanyingnotesareanintegralpartoftheScheduleofExpendituresofFederalAwards. FY2013ScheduleofExpendituresofFederalAwardsforIndianaUniversity (Continued)

Total $110,723 $Ͳ

ARRAͲTransͲNIHRecoveryActResearchSupport 47.082 $103,044 $Ͳ

ARRAͲTransͲNIHRecoveryActResearchSupportTotal $103,044 $Ͳ

BiologicalSciences 47.074 $25,820 $Ͳ

BiologicalSciencesTotal $25,820 $Ͳ

ComputerandInformationScienceandEngineering 47.070 $69,827 $Ͳ

ComputerandInformationScienceandEngineeringTotal $69,827 $Ͳ

EducationandHumanResources 47.076 $2,625,013 $Ͳ

EducationandHumanResourcesTotal $2,625,013 $Ͳ

EngineeringGrants 47.041 $91,448 $15,873

EngineeringGrantsTotal $91,448 $15,873

MathematicalandPhysicalSciences 47.049 $133,195 $Ͳ

MathematicalandPhysicalSciencesTotal $133,195 $Ͳ

OfficeofCyberinfrastructure 47.080 $1,660,852 $Ͳ

OfficeofCyberinfrastructureTotal $1,660,852 $Ͳ

OfficeofInternationalandIntegrativeActivities 47.079 $101,148 $Ͳ

OfficeofInternationalandIntegrativeActivitiesTotal $101,148 $Ͳ

PolarPrograms 47.078 $30,955 $Ͳ

PolarProgramsTotal $30,955 $Ͳ

Social,Behavioral,andEconomicSciences 47.075 $84,336 $Ͳ

Social,Behavioral,andEconomicSciencesTotal $84,336 $Ͳ

DirectTotal $5,036,361 $15,873

PassThrough 47CHICAGOSTATE/HRD1202563/NGUCHICAGOSTATEUNIVERSITY$ 78,380 $Ͳ

Total $78,380 $Ͳ

ARRAͲTransͲNSFRecoveryActReasearchSupport 47.082 RAYTHEONBBNTECHNOLOGIESCORPORATION$ 50,900 $Ͳ

ARRAͲTransͲNSFRecoveryActReasearchSupportTotal $50,900 $Ͳ

ComputerandInformationScienceandEngineering 47.070 RAYTHEONBBNTECHNOLOGIESCORPORATION $576,413 $Ͳ

ComputerandInformationScienceandEngineeringTotal $576,413 $Ͳ

TheaccompanyingnotesareanintegralpartoftheScheduleofExpendituresofFederalAwards. FY2013ScheduleofExpendituresofFederalAwardsforIndianaUniversity (Continued)

Values Subrecipient Cluster/FederalAgencyHighestLevel/FederalAgencySublevel/DirectͲPassThrough/ProgramTitle CFDAGrantNumber PassThroughEntity FederalExpenditures Expenditures EducationandHumanResources 47.076 CARNEGIEMELLONUNIVERSITY $2,273 $ Ͳ PURDUEUNIVERSITY $51,760 $ Ͳ UNIVERSITYOFMISSOURI,COLUMBIA $83,208 $Ͳ

EducationandHumanResourcesTotal $137,241 $Ͳ

Geosciences 47.050 ARIZONAGEOLOGICALSURVEY $18,483 $Ͳ

GeosciencesTotal $18,483 $Ͳ

Social,Behavioral,andEconomicSciences 47.075 ILLINOISINSTITUTEOFTECHNOLOGY $ 1,012 $Ͳ

Social,Behavioral,andEconomicSciencesTotal $ 1,012 $Ͳ

PassThroughTotal $862,428 $Ͳ

NationalScienceFoundationTotal $5,898,789 $15,873

OtherTotal $59,709,308 $12,511,636

GrandTotal $990,524,464 $40,577,937

TheaccompanyingnotesareanintegralpartoftheScheduleofExpendituresofFederalAwards. INDIANA UNIVERSITY NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS

Note 1. Scope of Review

All federal awards expended by the University have been included in the Schedule of Expenditures of Federal Awards.

Note 2. Basis of Presentation

Circular A-133 requires an annual audit of any entity expending a total amount of federal awards equal to or in excess of $500,000 in any fiscal year unless by constitution or statute a less frequent audit is required. In accordance with the Indiana Code (IC 5-11-1 et seq.), audits of universities shall be conducted annually.

The accompanying Schedule of Expenditures of Federal Awards (the Schedule) has been prepared in a format that presents summary financial information of the federal funds awarded to Indiana University directly from federal agencies as well as amounts received as subgrantee of other organizations. For purposes of the Schedule, federal assistance includes all federal assistance and procurement relationships entered into directly between Indiana University and the federal government and subawards from nonfederal organizations made under federally sponsored agreements. Because the Schedule presents only a selected portion of the activities of Indiana University, it is not intended to and does not present either the financial position, change in net position, or change in cash flows of Indiana University.

The accounting principles followed by Indiana University and used in preparing the accompanying schedule are as follows:

Awards Other Than Student Financial Assistance

Deductions (expenditures) for direct costs are recognized as incurred using the accrual method of accounting and the cost accounting principles contained in the U.S. Office of Management and Budget (OMB) Circular A-21, Cost Principles for Educational Institutions. Under those cost principles, certain types of expenditures are not allowable or are limited as to reimbursement. More- over, expenditures include a portion of costs associated with general university activities (indirect costs) which are allocated to federal awards under negotiated formulas commonly referred to as indirect cost rates.

Student Financial Assistance

Expenditures for non-loan awards made to students are recognized and reported in the Schedule of Expenditures of Federal Awards.

Student loan programs are funded by the federal government under various programs; e.g., Perkins Student Loan, Health Professions Student Loan and Nursing Student Loan Programs. Activity related to these loan programs includes federal capital contributions, loan repayments, interest earned on loans, cancellation of loans, and administrative and collection costs. The Schedule of Expenditures of Federal Awards reflects only current year loans to students.

-69- INDIANA UNIVERSITY SCHEDULE OF FINDINGS AND QUESTIONED COSTS

Section I – Summary of Auditor's Results

Financial Statements:

Type of auditor's report issued: Unmodified

Internal control over financial reporting: Material weaknesses identified? no Significant deficiencies identified? none reported

Noncompliance material to financial statements noted? no

Federal Awards:

Internal control over major programs: Material weaknesses identified? no Significant deficiencies identified? none reported

Type of auditor's report issued on compliance for major programs: Unmodified

Any audit findings disclosed that are required to be reported in accordance with Section 510(a) of OMB Circular A-133? no

Identification of Major Programs:

CFDA Number Name of Federal Program or Cluster

SFA Cluster Student Financial Aid 19.501 Public Diplomacy Programs for Afghanistan and Pakistan 93.621 Affordable Care Act Initiative to Reduce Avoidable Hospitalizations among Nursing Facility Residents 93.701 ARRA - Trans – NIH Recovery Act Research Support

Dollar threshold used to distinguish between Type A and Type B programs: $3,000,000

Auditee qualified as low-risk auditee? no

Section II – Financial Statement Findings

No matters are reportable.

Section III – Federal Award Findings and Questioned Costs

No matters are reportable.

-70- INDIANA UNIVERSITY SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS

No matters are reportable.

-71- INDIANA UNIVERSITY EXIT CONFERENCE

The contents of this report were discussed on March 3, 2014. Our audit disclosed no material items that warrant comment at this time.

University Representatives attending: MaryFrances McCourt, Vice President, Chief Financial Officer and Treasurer Joan Hagen, Associate Vice President and University Controller Kiply S. Drew, Senior Associate General Counsel Timothy H. Burris, Financial Compliance Manager Steven A. Martin, Associate Vice President, Research Administration James P. Becker, Executive Director, Grants Administration Jim Engel, Director of Grants Administration and Finance James C. Kennedy, Associate Vice President for University Student Services and Systems Jennifer Stephens, Director of Financial Aid Systems and Compliance Linda S. Hunt, Assistant Vice President of Capital Planning and Facilities Jennifer George, Director of Student Loan Administration

University Representatives attending through conference call: Michael Gardner, Assistant Vice President of Internal Audit Christine Swafford, Director, Internal Audit Marie Jackson, Audit Manager, Internal Audit

State Board of Accounts Representatives attending: Mary M. Holmes, AIC Brandon P. Knight, Field Examiner I

State Board of Accounts Representative attending through conference call: Jeffrey Arthur, College and University Audit Supervisor

-72-