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Diane Publishing Books
National Institutes of Health Extramural Research Grants: Oversight of Cost Reimbursements to Universities
Cynthia A. Bascetta (au); Robert E. Martin (au)
More than 80% of Nat. Inst. of Health’s (NIH) budget, of $28 billion in FY2006, is used to support extramural res. (ER), which is conducted at 500 univ. To be reimbursed for direct & indirect costs (D&IC), univ. must identify & claim them in accordance with fed. guidance. This report reviews indirect costs assoc. with NIH ER grants & oversight of D&IC claimed by univ. receiving these grants. It: describes the trends in indirect costs for NIH ER grants awarded to univ. for FY2003 through 2005; describes NIH’s current key controls to ensure that grantees comply with fed. guidance in claiming costs; determines the freq. & scope of audits of grantees; & determines what actions NIH has taken to address findings of improper claiming of D&IC. Charts & tables.
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