Review of Administrative and Clerical Costs at the University of California, San Francisco, for the Period July 1, 2004, Through June 30, 2006

The objective of our audit was to determine whether the University of California, San Francisco (the University) claimed reimbursement for administrative and clerical expenses as direct costs to National Institutes of Health grants, contracts, and other agreements in accordance with applicable Federal regulations.  We found that the University substantially complied with Federal regulations for claiming reimbursement for administrative and clerical expenses.  The University made minor clerical errors in charging costs.  However, University officials stated that the errors have been corrected.  Consequently, our report contains no recommendations.