Report Materials
EXECUTIVE SUMMARY:
Our objective was to determine whether costs claimed by Dartmouth College (the College) for a selected grant from the National Institutes of Health (NIH) were allowable under the terms of the grant and applicable Federal regulations. The College overcharged the NIH grant by $37,780 for the principal investigator's salary ($18,209 in salary and $19,571 in related fringe and indirect costs) for effort not related to the NIH grant. In addition, the College has internal control weaknesses related to accounting for grant application activity, implementing changes in the payroll distribution system, and monitoring recipients of subgrants. We recommended that the College refund $37,780 to NIH and take specific steps to strengthen its internal controls. Except for agreeing to refund $1,512 related to an overstated labor distribution percentage, the College generally disagreed with our recommendations.
Notice
This report may be subject to section 5274 of the National Defense Authorization Act Fiscal Year 2023, 117 Pub. L. 263.