Northeastern University DHHS Grant Costs CDC No. U17-CCU113278-03

EXECUTIVE SUMMARY:

This report presents the results of our review of grant no. U17-CCU113278 awarded to Northeastern University (the University) by the Centers for Disease Control and Prevention.  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 grant.  We identified $194,890 in consultant and related indirect costs that were not adequately supported as required under Federal regulations and University procedures.  In addition, we found internal control weaknesses relating to the monitoring of sub-recipient costs, and the submission of untimely financial status reports that were not reconciled to financial records.  We recommended that the University: obtain consultant agreements for all consultants working on Federal grants and monitor consultant activity by requiring activity reports, PI certifications, and invoices; refund $194,890 to CDC for unsupported consultant costs; improve sub-recipient monitoring; and report accurate, current, and complete financial results that reconcile to financial records.

---