Complete Text of Report is available in PDF format (1.6 mb). Copies can also be obtained by contacting the Office of Public Affairs at 202-619-1343.
Our objective was to determine whether costs claimed by Dartmouth College (the College) for a selected grant from the National Institutes of Health (NIH) were allowable under the terms of the grant and applicable Federal regulations. The College overcharged the NIH grant by $37,780 for the principal investigator’s salary ($18,209 in salary and $19,571 in related fringe and indirect costs) for effort not related to the NIH grant. In addition, the College has internal control weaknesses related to accounting for grant application activity, implementing changes in the payroll distribution system, and monitoring recipients of subgrants. We recommended that the College refund $37,780 to NIH and take specific steps to strengthen its internal controls. Except for agreeing to refund $1,512 related to an overstated labor distribution percentage, the College generally disagreed with our recommendations.