THE UNIVERSITY OF OKLAHOMA NORMAN CAMPUS - …

1 THE UNIVERSITY OF OKLAHOMA NORMAN CAMPUS June 30, 2011 THE UNIVERSITY OF OKLAHOMA NORMAN CAMPUS June 30, 2011 REPORTS REQUIRED BY OMB CIRCULAR A-133 Independent Auditors Report on Compliance with Requirements That Could Have a Direct and Material Effect on Each Major Program and on Internal Control Over Compliance in Accordance With OMB Circular A-133 and on the Schedule of Expenditures of Federal Awards .. 1 Schedule of Expenditures of Federal Awards .. 4 Notes to Schedule of Expenditures of Federal Awards .. 12 Schedule of Findings and Questioned Costs.. 14 1 Independent Auditors Report on Compliance with Requirements That Could Have a Direct and Material Effect on Each Major Program and on Internal Control Over Compliance in Accordance With OMB Circular A-133 and on the Schedule of Expenditures of Federal Awards Board of Regents of the UNIVERSITY of OKLAHOMA UNIVERSITY of OKLAHOMA NORMAN , OKLAHOMA Compliance We have audited the compliance of UNIVERSITY of OKLAHOMA NORMAN CAMPUS (the UNIVERSITY ) with the types of compliance requirements described in the Office of Management and Budget (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, 2011.

2 The UNIVERSITY s major federal programs are identified in the summary of auditors results section of the accompanying schedule of findings and questioned costs. Compliance with the requirements of laws, regulations, contracts, and grants applicable to each of its major federal programs is the responsibility of the UNIVERSITY s management. Our responsibility is to express an opinion on the UNIVERSITY s compliance of based on our audit. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations. Those standards and OMB Circular A-133 require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program occurred.

3 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. Our audit does not provide a legal determination of the UNIVERSITY s compliance with those requirements. In our opinion, the UNIVERSITY complied, in all material respects, with the 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, 2011. 2 Internal Control Over Compliance The management of the UNIVERSITY is responsible for establishing and maintaining effective internal control over compliance with requirements of laws, regulations, contracts, and grants applicable to federal programs. In planning and performing our audit, we considered the UNIVERSITY s internal control over compliance with requirements that could have a direct and material effect on a major federal program in order to determine our auditing procedures for the purpose of expressing our opinion on compliance and to test and report on internal control over compliance in accordance with OMB Circular A-133, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance.

4 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. 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 deficiencies, significant deficiencies, or material weaknesses.

5 We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses, as defined above. Schedule of Expenditures of Federal Awards We have audited the basic financial statements of the UNIVERSITY as of and for the year ended June 30, 2011, and have issued our report thereon dated October 11, 2011. Our audit was performed for the purpose of forming an opinion on the basic financial statements taken as a whole. The accompanying schedule of expenditures of federal awards is presented for purposes of additional analysis as required by OMB Circular A-133 and is not a required part of the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and, in our opinion, is fairly stated, in all material respects, in relation to the basic financial statements taken as a whole.

6 3 * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * This report is intended solely for the information and use of the Board of Regents, management and federal awarding agencies and pass-through entities and is not intended to be and should not be used by anyone other than these specified parties. OKLAHOMA City, OKLAHOMA October 11, 2011 THE UNIVERSITY OF OKLAHOMA NORMAN CAMPUSSCHEDULE OF EXPENDITURES OF FEDERAL AWARDSYEAR ENDED JUNE 30, 2011 FLOW-THRUAMOUNTTOTALFEDERAL IDENTIFYINGPROVIDED TO CASH BASISCFDANUMBERSUBRECIPIENTSEXPENDITURES RESEARCH-DIRECT PROGRAMSD epartment of AgricultureAgricultural Research ,789 Cooperative State Research ,232 203,986 Forestry ,881 National Institute of Food and ,334 89,232 265,991 Department of CommerceNational Oceanic and Atmospheric ,651 11,137,710 National Oceanic and Atmospheric ,862 441,651 11,253,572 Department of DefenseAir ,697 Air ,750 Air.

7 346 Army Medical Research Acquisition ,259 Army Medical Research Acquisition ,946 ,902 ,583 219,505 Army Research ,325 361,175 Army Research ,108 252,407 Advanced Research Projects ,424 224,903 Corps. of (7,119) Medical Research Acquisition ,264 131,472 Medical Research Acquisition ,478 95,722 Naval Research ,143 National Security ,023 National Security ,015 Office of Naval ,749 1,774,986 398,931 4,199,133 Department of InteriorBureau of Land ,374 Fish and ,715 Fish and ,433 Fish and Wildlife - ,403 National Park ,850 National Park ,674 Office of Surface ,377 Geological ,875 Geological.

8 371 Geological ,521 Geological ,001 - 629,593 Department of TransportationFederal Aviation ,273 453,305 Federal Transit ,081 356,547 159,355 809,852 Environmental Protection AgencyEnvironmental Protection ,666 Environmental Protection ,527 - 208,194 Department of Health and Human ServicesHealth Resources & Services ,667 National Cancer ,301 195,799 National Institutes of ,870 198,619 National Institutes of National Institutes of ,171 590,912 National Institutes of ,567 National Institutes of (26)

9 National Institutes of Health - ,008 1,565,537 National Institutes of ,520 485,956 National Institutes of ,747 National Institutes of ,276 587,158 National Institutes of ,319 189,456 National Institutes of ,206 National Institutes of ,284 National Institutes of ,465 706,628 944,930 5,980,816 National Aeronautics and Space AdministrationGoddard Space Flight ,763 701,056 Goddard Space Flight ,859 978,146 Marshall Space Flight ,487 Shared Services ,237 113,655 Shared Services ,768 283,594 Shared Services ,569 447,829 990,197 2,531,767 4 THE UNIVERSITY OF OKLAHOMA NORMAN CAMPUSSCHEDULE OF EXPENDITURES OF FEDERAL AWARDSYEAR ENDED JUNE 30, 2011 FLOW-THRUAMOUNTTOTALFEDERAL IDENTIFYINGPROVIDED TO CASH BASISCFDANUMBERSUBRECIPIENTSEXPENDITURES N ational Science FoundationNational Science ,453 1,987,777 National Science ,804 National Science ,866 3,364,226 National Science ,446 2,944,193 National Science ,772 560.

10 088 National Science ,596 2,920,084 National Science ,714 303,645 National Science ,575 National Science ,667 National Science ,733 National Science ,862 National Science ,168 1,049,683 National Science Foundation - ,852 1,805,811 National Science ,119 1,565,868 16,953,267 Other Federal AgenciesInstitute of Museum ,764 Institute of Museum ,108 Library of ,222 National Endowment for the ,859 National Endowment for the ,499 Department of ,843 Department of ,904 Department of ,724 - 535,922 Department of EnergyDepartment of ,516 2,336,797 Department of Energy - ,000 Department of ,000 922,125 Department of ,605 Department of ,172 232,516 4,139,699 Department of EducationDepartment of ,433 Department of ,836 Department of ,045 Department of ,875 Department of ,959,360 - 3,688.