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089577 1 (1976-01-06)

handle is hein.gao/gaobacvps0001 and id is 1 raw text is: UNITED STATES GENERAL ACCOUNTING OFFICE Og393 WASHINGTON, D.C. 20548 MANPOWER AND WELFARE DIVISION JAN! 0 17 The Honorable John D. Young Assistant Secretary, Comptroller Department of Health, Education, and Welfare Dear Mr. Young: We have surveyed indirect cost reimbursements to Trustees of Healt Iand Hospitals of the City of Boston, Inc. (Trustees)--an affiliate of 2 Boston City Hospital (BCH)--under grants awarded to Trustees and medical schools affiliated with BCH. As part of our survey, we also reviewed indirect costs related to a Drug Abuse Services Project grant awarded to rustees by HEW's National Institute of Mental Health (NIMH). p39/ Our survey shows there is a need for HEW to resolve certain questions concerning Trustees' rights to receive and retain funds under existing HEW guidelines. Trustees received and retained indirect cost reimbursements on behalf of BCH (1) from HEW contrary to HEW guidelines which required that such reimbursements be paid to BCH and (2) from medi- cal schools under HEW grants for overhead generated by school personnel working at BCH. Although HEW guidelines do not specifically preclude Trustees from receiving and retaining reimbursements from the medical schools, a question of appropriateness arises because the circumstances closely parallel those mentioned in (1) above. Our survey also showed that Trustees may have been allowed excess indirect costs for fiscal years 1973 through 1975 on the Drug Abuse Services Project grant because it incorrectly applied an indirect cost rate. Further, Trustees accounting and internal control system may not be adequate to protect the interests of the Federal Government. BACKGROUND Trustees is a non-profit corporation established in 1965 pursuant to Chapter 174 of the Acts of 1880 of the Commonwealth of Massachusetts. It is authorized to receive and administer contracts and grants from governmental agencies and others for research, training and service and to administer various trust fund activities relating to the health needs of the City's citizens. Trustees' operations are administered by a Board of Trustees which also administers the affairs of the Department of Health and Hospitals of the City of Boston, of which BCH is a component. ,4 f I

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