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![handle is hein.gao/gaobadxyn0001 and id is 1 raw text is:
DOCURENT RESURE
05389 - [B0865784]
HEW Audits of Federal Grants and Contracts Administered by
InstitutionS of Higher Education. march 22, 1978. 11 pp.
Testimony before the Senate Committee on Appropriations:
HUD-Independent Agencies Subcommittee; by Donald L. Scantleburv.
Director, Financial and General management Studies Div.
Contact: Financial and General eavagement Studies Div.
Organization Concerned: Department of Health, Education, and
Welfare.
congressional Relevance: Senate Committee on Appropriations:
HUE-Independent Agencies Subcommittee.
Federal grants ani contracts administered by
institutions of higher education were reviewed to deternin,,
uhether the audit coverage provided q the Department of Health,
E~ucation, and Welfare's (5i's) Audit Agency is sufficie.At to
provide reasonabls assuranca that Federal funds are being i.ent
for their intended purpose. The audit work was performed at the
20 institutions which rece!ived the most Federal support during
1975 and for uhich HEV was assigned responsibility. These 20
institutions received $1.1 billion of Federal support during
fiscal year 1975. Although firm conclusions have not been
reached, it was tentatively concluded that HEW's audits of
Federal grants and contracts administered by colleges and
universities are not as effective as they could be and cannot be
relied upon to provide reasonable assurance that Federal funds
are being spent for their intended purposes. HEV has not
established a cycle for auditing the institutions for which it
has cognizance; as a result, HEW's audits of the institutions
are not timely, and some institutions are not audited at all.
Some of HEW's audits of funds administered by the institutions
do not comply with standards prescribed by GAO for all
Government audits. In some cases, HEW does not audit in
sufficient depth to determine whether costs charged to Federal
grants and contracts are allowable. Instead, the audits identify
weaknesses in accounting systems; once an accounting system
weakness is noted, HEN simply does not render an opinion on that
segment of the accounting system. (BRS)](ViewImageLocal?handle=hein.gao/gaobadxyn0001&div=1&collection=&method=preview&ext=.png&size=3)