Northeastern University DHHS Grant Costs

EXECUTIVE SUMMARY:

This report presents the results of our review of grant no.5 R29 EY09712-05 awarded to Northeastern University (the University) by the National Institutes of Health, National Eye Institute.  Our objective was to determine whether costs claimed for reimbursement by the University represented allowable, allocable and reasonable costs under the terms of Department of Health and Human Services grants.  We identified $61,215 in unsupported or incorrectly charged salaries and related fringe benefits and indirect costs that did not meet Federal regulations.  We recommended that the University improve controls to ensure that procedures are followed for reporting and claiming actual percentage of work effort, improve procedures for maintaining supporting documents, and refund $61,215 in overstated costs. 

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