Word: indirectness
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Dates: during 1990-1999
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...steadfastly refused to release any records pertaining to Harvard's indirect costs since 1987, citing the current negotiations between the department and the University. And Harvard has declined to release the Coopers & Lybrand audit report it recently commissioned to examine indirect cost billings for this year...
...Medical School's indirect cost expenditures have not been formally audited by HHS in at least a decade. Federal auditors are the only external check on Harvard's specific expenditures, including millions of dollars in maintenance, library and administrative costs...
...terms of a 1987 rate agreement specifically prohibit any adjustments to the indirect cost payment rates, which one government official says may prevent HHS from recovering any inappropriate billings...
...Federal and University officials disagree on several regulations governing indirect cost negotiations--disagreements which have contributed to problems in those discussions in the past. According to Harvard's interpretation of the rules, it is almost impossible for HHS to set overhead rates unilaterally...
These and other flaws in the indirect cost reimbursement system have prompted federal officials and Harvard to agree that the way universities are paid for their overhead costs needs to be revamped...