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Recommendation Details
Text of Recommendation
Direct UCSF to strengthen its monitoring procedures and internal control processes for applying indirect costs to federal awards. Updated procedures could include: Conducting annual training regarding the treatment of materials used in the fabrication of equipment. Specifically, on determining when materials used in the fabrication of an asset should be part of the capitalized cost of an asset; Implementing an annual review process for costs charged to awards that include funding for participant support costs to ensure UCSF is appropriately segregating these expenses in accounts that it has excluded from its Modified Total Direct Cost base; and Requiring that personnel manually review purchases in excess of UCSF’s policy for assets to be capitalized to ensure assets have been appropriately capitalized and excluded from the Modified Total Direct Cost base.
Recommendation Number
Recommendation Status
Significant Recommendation
Recommendation Questioned Costs
Recommendation Funds for Better Use