Word: research
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Dates: during 1970-1979
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Harvard Assistant Professor Phin Cohen, an M.D. and biochemist, was studying human blood chemistry under a $200,000 research grant from the National Institutes of Health in 1972, when an aide to his department chairman asked him to sign a form. Innocuously titled "Report of Expenditures," it was designed to explain how Cohen's federal research money had been spent. Trouble was, the copy shown Cohen was blank. He asked for a list of expenditures. No, he was told, other researchers customarily signed blank forms. Administrators filled in the items later. Cohen persisted, and was warned by the School...
Harvard is disputing many of the claims, and a resolution still awaits months of negotiation. But this fall tighter new HEW rules take effect. They require, among other things, that universities produce a record for 100% of the time worked by research-project staff members, even if only a portion of their work load can actually be charged to a given project...
...industrial medicine. Outside of work he has trans formed himself into an avenging angel of bookkeeping; invoking the Freedom of Information Act to gain access to HEW audit files, he has made a nationwide study of the accounting practices of 100 colleges. Among his findings: overbilling of federal research grants for medical insurance; hiding cost overruns with "journal transfers"-the practice of billing one project for work done on another...
...theft is involved. Reports of criminal misuse of funds are almost nonexistent. What is at stake is the robbing of Peter to pay Paul, all within an academic context. Colleges are valuable, expensive and above all nonprofit institutions. Federal grants given for research have often been regarded as a general fund that can justifiably be used for allied but unauthorized expenses. University administrators, in fact, say that what is needed now, given the economic pinch, is more accounting flexibility rather than less...
Government research grants now total $4.5 billion a year, in the case of some universities, up to 40% of the total operating budget. The audit crackdown is likely to put a serious crimp in the already strained relationship between academia and the federal bureaucracy...