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Department of Health and Human Services

Office of Inspector General -- AUDIT

"Review of University Recharge Centers at Washington University," (A-07-95-00908)

September 25, 1995

Complete Text of Report is available in PDF format (1.3 MB). Copies can also be obtained by contacting the Office of Public Affairs at 202-619-1343.


This final report provides the results of our review of the University Recharge Centers at Washington University, St. Louis, Missouri (University). For the recharge centers reviewed, we found the university did not (i) develop billing rates based on actual costs of providing services and (ii) utilize surplus and deficit fund balances in the calculation of subsequent billing rates. Also, surpluses and deficits were included in the indirect costs pools used to calculate the indirect costs. We are recommending that the University develop and implement certain procedures and controls over the operation of recharge centers