Review of Medical Liability Insurance Costs Charged to Federal Research at Colleges and Universities with Medical Schools

EXECUTIVE SUMMARY:

This final report provides the results of our review of medical liability insurance costs at 28 universities. This review showed that the universities were inconsistent in charging these costs to federally sponsored research. We found that: 2 universities charged medical liability insurance of $51,840 as a direct cost to Federal awards that involved human test subjects; 13 universities charged no medical liability insurance costs to federally sponsored research, either as a direct cost or as an indirect cost; and 13 other universities included $9,730,935 of medical liability insurance costs in their indirect cost proposals submitted for negotiation.