EXECUTIVE SUMMARY:
This report covers our summarization of pre-award audit reports issued by the Office of Audit Services in Fiscal Year 1990 and the status of actions taken on prior recommendations in this area. Our review indicated that a majority of the proposals we examined contained overstated or undocumented projected costs totaling approximately $105 million. We also found that, for those pre-award reports resolved, the Public Health Service continues to sustain a significant amount of the findings of overstated or otherwise unreasonable costs.