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HRD-78-147 1 (1978-10-03)

handle is hein.gao/gaobaayer0001 and id is 1 raw text is: DOCUMENT RESUME 07614 - [C2827917) The National Science Foundation Needs a Formal System for Followup on Audit Reports. HRD-78-147; B-133183. October 3, 1978. 7 pp. * 2 appendice.i (19 pp.). Report to Richard C. AtkinsoL, Director, National Science Foundation; by Gregory J. Ahart, Director, Human Resources Div. Issue Area: Internal auditing Systems: Audit Reports Quality and Followup (203). Contact: Human Rcsovrces Div. Budget Function: General Science, Space, and Technology: General Science and Ba. c Research (251). OrgaLization Concerned: Department of Health, Education, and Vel fare, Congressional Relevance: House Committee on Science and Technology; Senate Cormittee on Human Resources. Authority: National science Foundation Act of 1950, as amended (42 U.S.C. 1861). OMB Circular A-73. Federal Management Circular 73-2. Because of concerns over the efferts of inflation on the research dollar and the propriet1 of costs charged to Federal funds by graatees and contractors, the effect.&veness of the National Science Foundation's activities for ensuxing that responsible officials act on audit reports assessing its operations and the ezpenditure of funds by contractors and grantees was reviewed. The Audit Office of the Office of Audit and oversight is responsible for followup oL reports which it issues to ensure that findings An.d recommendations are adequately considered and that corrective actions have been taken. Findings/Conclusions: The Foundation's informal approact. to followup on audit reports resulted in a very low p:'iority being assigned to followup. The Audit Office followed up on very few recommendations in its reports and did not follow up to determine whether the Division of Grants and Contracts acted on audit reports submitted by other audit agencies. The Division of Grants and Contracts closed its files on many audit reports concerning the Foundation's grantees and contractors without attempting to resolve the findings. Actions to resolve audit findings generally were not timely. Recommendations: The Director of the National Science Foundation should establish a formal system of followup on audit reports, providing for: i ontrol and accountability for audit reports, coordination with other agencies to act on audit reports involving more than one agency, reconciliation of differences or calling for a decision at a higher management level when officials disagree with audit findings and recommendations, schedules for assuring timely resolution of audit findings and followup action when improvements are promised, maintenance of records of actions taken and evidence to substantiate those actions# periodic reports to top management on the status of audit findings and

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