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089628 1 (1975-02-25)

handle is hein.gao/gaobacvrj0001 and id is 1 raw text is: -UNED STATES GENERAL ACCOUNTING 0F CE WASHINGTON, D.C. 20548 MANY)' MA-R AND) WELFAREi DIVISIONFEB 25 1975 B-164031(1) Dr. Cecil Yarborough Regional Commissioner of Education Department of Health, Education, and Welfare Region IV, Room 544, 50 Seventh Street Atlanta, Georgia 30323 Dear Dr. Yarborough: In response to a congressional request, we obtained information concerning the use of grant funds awarded by the Office of Education. (OE), Department of Health, Education, and Welfare, to Durham College, Durham, North Carolina. These grants were for the operation of eight ,higher education programs during fiscal year 1974. The total authori- zation for the grants was 660,000. We obtained detailed informaticn on the Upward Bound and Special Services programs and limited informa- tion on the other six programs, We found no evidence that the college used Federal funds for other than OE programs, however, the college did follow a number of financial management practices that were contrary to OE guidelines. These practices resulted in (1) expenditures being reported to OE that were incorrect, (2% funds being spent in excess of authorized amounts for two programs, (3) payroll expenditures not being clearly identifired in the records, and (4) expenditures for indirect expenses that exce2ded the amounts authorized for the Special Services and Upward Bound prograns. REPORTING AND USE OF FEDERAL PROGRAM FUNDS R t ranm x ditures Special grant conditions require the college to report to OE' unobligated funds from the prior year that are to be used in the succred- ing budget period. GE allocates funds for the succeediiig year using quarterly financial reports furnished by the college. For the fisca' ycer ended June 30, 1974, the college incorrectly repor ted expe-diitures For the five programs in our test, Expenditures for Strengtheing Develuin Institutions and Special Services were overstated by a Lotail. of $13,770 while expenditures for Cooperetive Edcation, Colleg Library Resources., arid Upvar:d Bound' wre understated by a WtL- of $21,99. BEST DOCUMENT AVAILABLE

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