Management of Research Grants in the Public Health Service: Hearings Before a Subcommittee of the Committee on Government Operations, 89-1, June 29-30, 19651965 - 125 pages |
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15 percent 20 percent accepted accounting activities actual indirect costs administration agency Albany allocable allowance for indirect American Hospital Association amount audited rate August 20 basis Buffalo division Bureau Chairman charges Circular A-21 claim committee cost objectives costs applicable Costs incurred D.C. DEAR Department of Defense Department of Health determined developed discussions distribution educational institutions employees equipment established estimates excess expenditures February 16 Federal fiscal GOLDBERG grant funds grantee institutions grants awarded Health Research indirect cost rate indirect expenses Institutes of Health institution's Internal Audit July 12 L. H. FOUNTAIN letter LUTHER L ment National Institutes negotiated operation organized research overpayment of indirect performance Procurement Regulations provisional rate Public Health Service question reasonable record research contracts research grants responsibility salaries and wages SHERMAN SIMPSON specific Surgeon TERRY tion total direct costs unallowable
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Page 25 - These principles are confined to the subject of cost determination and make no attempt to identify the circumstances or dictate the extent of agency and institutional participation hi the financing of a particular research or development project.
Page 51 - Settlement expenses including the following are generally allowable: (l) accounting, legal, clerical, and similar costs reasonably necessary for the preparation and presentation to contracting officers...
Page 45 - Government work to the contractor's total business is such as to influence the contractor in favor of incurring the cost, particularly where the services rendered are not of a continuing nature and have little relationship to work under Government...
Page 33 - ... on the basis of population including students and other users. Where the results of the distribution made on this basis are deemed to be inequitable to the government or the institution, the distribution should then be made on a selective basis in accordance with the guides set out In § 1-15.305-2.
Page 60 - Except as otherwise provided by law, sums appropriated for the various branches of expenditure in the public service shall be applied solely to the objects for which they are respectively made and for no others.
Page 21 - A-21 (Principles for Determining Costs Applicable to Research and Development under Grants and Contracts with Educational Institutions...
Page 59 - Act, 1966," section 638, which specified that "none of the funds provided herein shall be used to pay any recipient of a grant for the conduct of a research project an amount equal to as much as the entire cost of such project," and any similar later enactments.
Page 51 - The contractor makes all reasonable efforts to terminate, assign, settle, or otherwise reduce the cost of such lease. There also may be included the cost of alterations of such leased property, provided, such alterations were necessary...
Page 25 - Institution, in the fulfillment of its contractual obligations, should be expected to employ sound management practices. (d) The application of the principles established herein should require no significant changes in the generally accepted accounting practices of colleges and universities.