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NCJ Number: 66375 Add to Shopping cart Find in a Library
Title: 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
Author(s): ANON
Corporate Author: US Congress
House Cmtte on Government Operations
United States of America
Date Published: 1979
Page Count: 267
Sponsoring Agency: National Institute of Justice/
Rockville, MD 20849
US Congress
Washington, DC 20515
Sale Source: National Institute of Justice/
NCJRS paper reproduction
Box 6000, Dept F
Rockville, MD 20849
United States of America
Document: PDF
Type: Legislative/Regulatory Material
Language: English
Country: United States of America
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)
Index Term(s): Accountability; Educational courses; Federal programs; Financial management; Funding guidelines; Grants or contracts; US Government Accountability Office (GAO)
To cite this abstract, use the following link:
http://www.ncjrs.gov/App/publications/abstract.aspx?ID=66375

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