University of North Carolina at Chapel Hill Did Not Always Claim Selected Costs Charged Directly to Department of Health and Human Services Awards in Accordance With Federal Requirements

摘要

The U.S. Department of Health and Human Services (HHS) is the largest grant-making organization and the third largest contracting agency in the Federal Government. The HHS Office of Inspector General has identified grants management and administration of contract funds as a top management and performance challenge and, in recent years, has identified significant findings related to the management of HHS awards at colleges and universities. The University of North Carolina at Chapel Hill (the University) is a recipient of a relatively large amount of HHS funding. For Federal fiscal years 2010 and 2011, the University ranked ninth in HHS award dollars received among U.S. institutes of higher education. Our objective was to determine whether the University claimed selected costs charged directly to HHS awards in accordance with Federal requirements. The University is a public institution located in Chapel Hill, North Carolina. From July 1, 2009, through June 30, 2011 (audit period), the University claimed reimbursement for approximately $956.3 million in costs incurred on 1,447 grants, contracts, and other agreements (awards) from HHS.