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HRD-82-50 1 (1982-03-12)

handle is hein.gao/gaobabdcn0001 and id is 1 raw text is: /, UNITED STATES GENERAL ACCOUNTING OFFICE i WASHINGTON, D.C, 20548 HUMAN RESOURCES March 12, 1982 A-,a~,,,,sd th General - 2 0 6 67 2 by the io;X 0 f.v iz:,c approval The Honorable William Proxmire Ranking Minority Member RELEASED Subcommittee on Labor, Health and Human Services and Education Committee on Appropriations United States Senate Dear Senator Proxmire: Subject: Use of Federally Appropriated Funds by Howard University for Administrative Expenses (HRD-82-50) Pursuant to your October 20, 1981, letter, we reviewed Howard University's use of federally appropriated funds for administra- tive expenses. Data provided to you by the National Center for Educational Statistics (NCES) indicated that Howard's 1978-80 institutional or administrative expenses as a percentage of educa- tional and general expenditures were generally four to five times higher than other similar universities. According to NCES data, Howard's administrative expenses in recent years have averaged about 23 percent of its educational and general expenditures. For fiscal year 1981, Howard received appropriations of $133,983,000 including $101,637,000 for academic programs, $22,106,000 for its hospital, and $10,240,000 for construction. The remainder of its total budget of about $247 million was ob- tained from student fees and tuition and other revenue sources. Howard initially reported that about $29.3 million of its total expenses were used for administrative expenses. The administrative expenses reported by Howard to NCES, however, were overstated because expenses amounting to about $15 million were erroneously classified. After adjusting for the errors, Howard's administrative expenses for fiscal year 1981 were about 10 percent of its educa- tional and general expenditures, a percentage more comparable to other similar universities. (104526) 118047

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