ERIC Number: ED179164
Record Type: RIE
Publication Date: 1979-Jul-27
Reference Count: 0
Indirect Costs of Health Research--How They are Computed, What Actions are Needed. Report by the Comptroller General of the United States.
Comptroller General of the U.S., Washington, DC.
A review by the General Accounting Office of various aspects of indirect costs associated with federal health research grants is presented. After an introduction detailing the scope of the review and defining indirect costs and federal participation, the report focuses on the causes of the rapid increase of indirect costs. Among findings was that 74 percent of the grantees stated that utilities and compliance with government mandated programs and administrative requirements were responsible for rising costs. It was discovered that comparing indirect cost rates among institutions was not meaningful because of accounting system differences, different institutional characteristics, and the types of rates that were negotiated. Indirect cost principles were found to be inconsistent in federal guidelines. Audit coverage frequency and negotiation practices were found to vary, with some agency officials relying on their own desk reviews, while others performed their own onsite audits, and still others relied on federal audit agency reviews. Among recommendations was that it should be required that there be a consistent presentation of principles in the guidelines for educational institutions. Among appendices are letters from various government departments and summaries of questionnaire results. (PHR)
Descriptors: Compliance (Legal), Computation, Costs, Educational Finance, Evaluation Methods, Federal Aid, Federal Programs, Federal Regulation, Grants, Guidelines, Health, Higher Education, Institutional Characteristics, Research Problems, Scientific Research
United States General Accounting Office, Distribution Section, Room 1518, 441 G Street, N.W., Washington, DC 20548 ($1.00)
Publication Type: Reports - General; Tests/Questionnaires
Education Level: N/A
Authoring Institution: Comptroller General of the U.S., Washington, DC.
Identifiers: Audits; General Accounting Office