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ACCOUNTABILITY OF EDUCATIONAL INSTITUTIONS FOR FEDERAL FUNDS AND THE EFFECTIVENESS OF FEDERAL AUDITS - HEARINGS BEFORE HOUSE SUBCOMMITTEE OF THE COMMITTEE ON GOVERNMENT OPERATIONS, 96TH CONGRESS, JULY 17-19, 1979

NCJ Number
66375
Author(s)
ANON
Date Published
1979
Length
267 pages
Annotation
TESTIMONY IS REPORTED ON THE USE OF FEDERAL RESEARCH GRANTS BY EDUCATIONAL INSTITUTIONS AND THE QUALITY OF FEDERAL AUDITS OF ACADEMIC RESEARCH PROGRAMS.
Abstract
PRESENTED BEFORE THE HOUSE INTERGOVERNMENTAL RELATIONS AND HUMAN RESOURCES SUBCOMMITTEE, TESTIMONY POINTS TO ACCOUNTABILITY PROBLEMS REVEALED BY FEDERAL AUDITS OF GOVERNMENT-FUNDED RESEARCH PROGRAMS IN EDUCATIONAL INSTITUTIONS. TESTIMONY WAS HEARD FROM A REPRESENTATIVE OF THE GENERAL ACCOUNTING OFFICE (GAO), TWO RESEARCH SCIENTISTS WITH PERSONAL EXPERIENCE IN THE MANAGEMENT OF GRANT FUNDS IN MAJOR UNIVERSITIES, OFFICIALS FROM THE DEPARTMENT OF HEALTH, EDUCATION, AND WELFARE AND THE OFFICE OF MANAGEMENT AND BUDGET, AND REPRESENTATIVES FROM ACADEMIC INSTITUTIONS AND THE RESEARCH COMMUNITY. GAO REPRESENTATIVES INDICATED THAT GOVERNMENT AGENCY AUDITS OF FEDERALLY-FUNDED RESEARCH PROGRAMS HAVE BEEN HAMPERED BY THE LACK OF ACCOUNTING SYSTEMS IN THE INSTITUTIONS THAT WOULD PERMIT EFFECTIVE AUDITS AND PROVIDE FOR ACCOUNTABILITY. RECENTLY PUBLISHED GUIDELINES FOR THE ESTABLISHMENT OF APPROPRIATE ACCOUNTING SYSTEMS ARE BELIEVED TO OFFER HOPE FOR IMPROVEMENT. HOWEVER, UNIVERSITY RESEARCHERS POINTED OUT THAT EXPENDITURES WERE NOT RESTRICTED TO THE PROJECTS FOR WHICH GRANTS HAD BEEN GIVEN. ALSO, REPRESENTATIVES FROM EDUCATIONAL INSTITUTIONS INDICATED CONFUSION ABOUT REPORTING AND ACCOUNTING REQUIREMENTS PROMULGATED BY THE FEDERAL GOVERNMENT IN ASSOCIATION WITH GRANTS. LETTERS AND STATEMENTS BEARING UPON HEARING TOPICS ARE INCLUDED, AND THE APPENDIX CONTAINS A STATEMENT BY HARVARD UNIVERSITY. (RCB)