We regularly read about how the identification of unallowable costs may lead to requirements for reimbursement federal and other sponsors of research.  Less known, however, are incidents of reimbursement to sponsors due to the identification of misconduct or non-compliance in the conduct of the research.  This session will provide an overview of the ‘non-financial’ events that may lead an organization to having to reimburse a sponsor for some or all of the claimed research expenses.  More specifically, the panelists will discuss the steps leading to the identification of research non-compliance and/or misconduct (from allegation to determination) and the procedures that an institution may have to undertake to process the reimbursement.