University of California, San Diego, Generally Claimed Administrative and Clerical Payroll Costs Charged Directly to HHS Awards in Accordance With Federal Regulations

摘要

The Department of Health and Human Services (HHS) award administration rules require recipients of awards to ensure that costs charged to those awards are allowable under applicable Federal regulations. The University of California, San Diego (the University), received significant funding from HHS awards, including funding from the American Recovery and Reinvestment Act (Recovery Act). In fiscal year 2010, the University received $485.9 million from HHS awards and $73.4 million from the Recovery Act. This review was performed as part of a series of Office of Inspector General reviews conducted at colleges and universities to determine whether administrative and clerical costs were claimed in accordance with Federal requirements. The objective was to determine whether the University claimed reimbursement for administrative and clerical payroll costs charged directly to HHS awards in accordance with Federal regulations and applicable guidelines.