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HRD-79-73 1 (1979-05-01)

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COMPTROLLER GNERAL OF THE UNITED SATES
         WASUHNM'ON. O.. 2054


B-164031(5)


MAY 1, 1979


  The Honorable Bob Eckhardt
  Chairman, Subcommittee on Oversight          2e s-
    and Investigations
  House Committee on Interstate and
    Foreign Commerce

iThe Honorable Jack Brooks
  Chairman, House Committee on Government    /-     6,)C
    Operations

 Pthe Honorable George E. Danielson
 Chairman, Subcommittee on Administrative
    Law and Governmental Relations         e'.6 c 2 3&'
  House Committee on the Judiciary

v The Honorable John D. Dingell
  Chairman, Subcommittee on Energy
    and Power
  House Committee on Interstate and
    and Foreign Commerce


tThe Honorable Henry A. Waxman
  Chairman, Subcommittee on Health
    and the Environment
  House Committee on Interstate
    and Foreign Commerce


/1 3(


The Honorable Walter Flowers
House of Representatives

     On September 19, 1978, we reported to you that the
Department of Health, Education, and Welfare (HEW) had ade-
quately audited the swine flu vaccine manufacturing costs
claimed by three manufacturers--Merrell-National Laborator-
ies; Merck, Sharp, and Dohme; and Wyeth Laboratories. We
also reported that, despite the lack of a final contract,
HEW had begun its audit of the costs claimed by the fourth
manufacturer--Parke, Davis, and Company--and that we were
monitoring the audit. HEW has completed audit work at Parke-
Davis, and we are reporting to you now on its adequacy.


i11111111
   1092-40


HRD-79-73
(102031)


)6 5J30


.t~.


*P*_

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