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![handle is hein.gao/gaobaaxza0001 and id is 1 raw text is:
DOCUMENT RES0H8
07115 - [B2647703]
[Adequacy of HIEWs Audit of Swine Flu Vaccine Manufatcturing
Costs]. HRD-78-163; B-164031(5). September 19, 1978. 3 pp.
deport to Rep. George B. Danielsone Chairman* House Committee on
the Judiciary: Administrative Law and Governmental Relations
Subcommittee; Rep. Paul G. Rogers. Chairman, House Committee on
Interstato and Foreign Commerce: Health and the Environment
Subcommittee; Rep. John B. moss, Chairman, House Committee on
Interstate and Foreign Commerce: Oversight and Investigations
Subcommittee; Rep. John D. Dingell, Chairman, House Committee on
Interstate and Foreign Commerce: Energy and Poser Subcommittees;
Rep. Jack Brooks, Chairman, House Committee - c-versnent
Operations; Rep. Walter Flowers; b7 Blmer B. Staatsv Comptroller
General.
Issue area: Federal Procuremcnt of Goods and Servicas:
Reasonableness of Prices Under Negotiated Contracts and
Subcontracts (1904); Health Programs: Federal Government
Control of Costs Th: ough Direct Delivery Programs (1216).
Contact: Human Resources Div.
Bu4get Function: Health: Prevention and Control ¢f Health
Prcblems (553).
Orqanizaticn Coacerned: Department of Health, Educatit , and
Welfare; Merck* Sharpe and Dohme; Wyeth Labs.;
Merrell-National Labs.; Parke, Davis and Co.
Congressional Relevance: House Committee on the Judiciary:
Administrative La and Governmental Relations Subcommittee;
House Committee on Interstate and Foreigz Conm)rce: Health
and the Environment Subcommittee; House Committee on
Interstate and Foreign Commerce: Oversight and
Investigations Subcommittee; House Committee on Interstate
and Foreign Commerce: Energy and Power Subcommittee; House
Committee on Government Operations; House Committee on
Interstate and Foreign Commerce; Senate Camittee on Human
Resources. Rep. George E. Danielson; Rep. Paul G. Rogers;
Rep. John E. Noss; Rep. John D. Dirgell; Rep. Jack Brooks;
Rep. Walter Flowers.
A review of the Department of Health, Education, and
Welfare's (DEV's) audit of swine flu vaccine manufacturing costs
shoved that final procedures used b; HBY to audit the costs
claised by Merck, Sharp, and Dobse; Wyeth Laboratories; and
Merrell-National Laboratories were adequate. During the review,
proposals were made that HEW perfoim additional audit work to
provide a better basis for reaching its audit conclusions or to
obtain information with which the auditors could render an
opinion on costs they formerly considered unresolved. additional
efforts by the auditors resulted in an adequate audit. Judgments
on final contract prices to be negotiated with manufacturers
were left to HEW, but a proposal was made to the contracting
officer that imputed interest be computed after final costs are](ViewImageLocal?handle=hein.gao/gaobaaxza0001&div=1&collection=&method=preview&ext=.png&size=3)