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RCED-95-153R 1 (1995-04-26)

handle is hein.gao/gaobackun0001 and id is 1 raw text is: GAO United States General Accounting Office Washington, D.C. 20548 Resources, Community, and Economic Development Division B-261026 April 26, 1995 The Honorable Jerry Lewis Chairman, Subcommittee on VA, HUD and Independent Agencies Committee on Appropriations House of Representatives Dear Mr. Chairman: You requested that we examine the National Science Foundation's (NSF) academic research infrastructure program, which provides matching funds to universities and colleges (hereafter, called academic institutions) to (1) modernize their research facilities and (2) develop and acquire scientific equipment. Specifically, you asked us to review whether NSF's program restricts an academic institution from including in its matching contribution the indirect, or overhead, costs that federal agencies pay the academic institution for federally funded research and development (R&D) projects. In summary, NSF's academic research infrastructure program generally requires academic institutions that receive grants to provide between 30 and 50 percent of a project's costs in nonfederal matching contributions. However, NSF's program does not restrict academic institutions from including their matching contributions in their indirect costs for reimbursement by federal agencies that fund R&D. As a result, grant recipients that receive substantial federal R&D funding could recover a significant portion of their matching contributions, effectively increasing federal funding for the facilities modernization projects. BACKGROUND NSF's academic research infrastructure program is the largest of three federal programs we identified that provide matching grants to upgrade academic institutions' research facilities. The National Institutes of Health (NIH), within the Department of Health and Human Services (HHS), also awards funding to improve biomedical research facilities GAO/RCED-95-153R NSF's Academic Facilities Program )62y13

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