University of Michigan Claimed Allowable Equipment Costs Under National Institutes of Health Grants.

摘要

During a prior audit of equipment costs, we found that a university claimed Federal reimbursement for equipment costs exceeding $25,000 that were significantly rebudgeted and did not receive prior approval from the National Institutes of Health (NIH). As a result of that audit, University of WisconsinMadison Claimed Allowable Costs Under Recovery Act Grants (A-05-11-00102, Issued September 27, 2012), we conducted an audit of equipment purchases exceeding $25,000. The objective of this review was to determine whether equipment purchases exceeding $25,000 funded through NIH grants were allowable under the terms and conditions of the grants and applicable Federal regulations.