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United States General Accounting Office
Washington, D.C. 20548
FOR RELEASE ON DELIVERY
Expected at 10:00 a.m. EST
April 22, 1969
STATEMENT OF
ELMER B. STAATS, COMPTROLLER GENERAL OF THE UNITED STATES
BEFORE THE
SUBCOMMITTEE ON GOVERNMENT RESEARCH
COMMITTEE ON GOVERNMENT OPERATIONS, UNITED STATES SENATE
Mr. Chairman and Members of the Subcommittee:
At your request, we appear before you today to present
information developed by the General Accounting Office in
its study to assist the legislative and appropriation com-
mittees in achieving a realistic and uniform formula for
Ejscertaining indirect costs on research grants] based on
sound accounting principles.
WHY THE STUDY WAS MADE
Department of Defense appropriation acts for fiscal
years 1966 through 1968 provided that any recipient of a
DoD grant for the conduct of a research project would not
be paid the entire cost of the project. Recipients of re-
search grants, therefore, were required to share in the
costs. Similar cost-sharing requirements were contained in
appropriation acts of other agencies awarding Federal re-
search grants.
The 1969 Department of Defense appropriation bill
passed by the House of Representatives, and approved by the
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