Most of the Costs Claimed by Iowa State University Under American Recovery and Reinvestment Act of 2009 Grant Numbers 1RC2DA028879-01 and 5RC2DA028879-02 Were Allowable.

摘要

American Recovery and Reinvestment Act of 2009 The American Recovery and Reinvestment Act of 2009, P.L. No. 111-5 (Recovery Act), enacted on February 17, 2009, provided $8.2 billion to the Office of the Director of the National Institutes of Health (NIH) to help stimulate the economy through the support and advancement of scientific research. Of the $8.2 billion, the Recovery Act transferred $7.4 billion to the NIH Institutes and Centers and to the Common Fund. In addition, the Recovery Act provided $400 million for comparative effectiveness research. Recovery Act Awards to Iowa State University Iowa State University (the grantee), founded in 1858, is a land grant research institution located in Ames, Iowa. NIH awarded the grantee two related Recovery Act grants (an original and a subsequent award) totaling $2.7 million for research to address the lack, across public education systems, of a well-integrated infrastructure to support a delivery system designed to reduce risky youth behaviors, enhance positive youth development, and strengthen families. The original grant period was September 30, 2009, through August 31, 2011; the grantee has since received a third-year, no-cost extension, and consequently has not spent all of the grant funds. As of August 31, 2011, the grantee had claimed $1,673,593 under the NIH grants. Service Centers at the Grantee Level: Specialized Service Facilities and Recharge Centers A service center is a business unit within the grantee that can provide goods and/or services either to other entities within the grantee organization or to external customers. Fees are charged for those goods and/or services and can be provided on either a one-time or a recurring basis. Service centers at universities can provide a multitude of goods and/or services solely to elements within the institution, either to or in support of sponsored projects or external customers. Two types of service centers at universities are specialized service facilities and recharge centers. Specialized service facilities are service centers with annual budgets generally greater than $1,000,000. They provide highly complex or specialized services involving such equipment as wind tunnels, reactors, and electron microscopes. Recharge centers are another type of service center, but with annual budgets generally under $1,000,000. They are not considered specialized because their services and the equipment they use are not highly complex. Recharge centers provide such services as photocopying and laboratory glass-washing. At the time of our review, the grantee had over 700 service centers in operation and charged the costs from two service centers to the NIH grants we reviewed.