Department of Health and Human Services

Office of Inspector General -- AUDIT

September 6, 2007

Complete Text of Report is available in PDF format (325 kb). Copies can also be obtained by contacting the Office of Public Affairs at 202-619-1343.

EXECUTIVE SUMMARY:

The objective of our audit was to determine whether Brandeis University (the University) claimed clerical and administrative costs and other direct costs under the terms and conditions of Department of Health & Human Services grant and contract awards and applicable Federal regulations during our audit period of July 1, 2003, through June 31, 2005.  The University claimed administrative salaries and wages in accordance with Federal and University requirements.  However, the University misclassified a total of $31,303 to National Institutes of Health (NIH) grants for books, subscriptions, and public relation costs that should have been included in its facilities and administrative (F&A) costs.  As a result, the University could have overcharged NIH grants $31,303.  We recommended that the University update its procedures to include books, subscriptions, and other supplies as costs claimed under F&A costs unless adequately justified, budgeted, and approved by NIH as a direct grant cost and work with NIH to resolve the $31,303 in misclassified costs.  The University generally agreed with our recommendations.