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PSAD-78-135 1 (1978-08-18)

handle is hein.gao/gaobaaxye0001 and id is 1 raw text is: DOCOUENT RESOE 07090 - [B24274681 Federally SFonsored Research at Educational Institutions: A Need for Improved Accountability. PSAD-78-135; B-162223. August 18, 1978. 26 pp. + 2 appendices (2 pp.). Report to James T. McIntyre, Jr., Director, Office of management and Budget; by Jerome H. Stolarow, Director, Prccurement and Systems Acquisition Div. Issue Irea: Science and Technology: Management and Oversight of Prcgrans (2004); Science and Technology: Federal Lakoratories and Federally Supported Organizations Performing Research and Development (2003);Federal Procurement of Goods and Services: Notifying the Congress of Status of Iml rtant Procurement Programs (1905). Contact: Procurement and Systems Acquisition Div. Budget Function: Education, manpower, and Social Services: Research and General Education Aids (503); Health. Health Research and Education (552). Organizaticn concerned: Department of Health, Education, and Welfare. Authority: ORB Circular A-21. Federal management Circular 73-8. In fiscal year 1977, over S3.8 tillion in grants avd contracts was awarded to educational institutions for the conduct of research. over 70 Federal agencies sr.nsor or otherwise support basic research involving over 2,000 educational institutions. The Federal Government has generally relied on the integrity of the institutions to provide assuraice that research funds are used for intended purposes. Federal guidelines under Federal management Circular (FC) 73-8 provide principles designed to recognize all costs cf such research ender generally accepted accounting principles. A review was conducted to evaluate the reliability and integrity of the methods and systems educational institutions used fc: classifying and allocating costs to Federal research grants. Findings/Conclusions: Instances were noted cf financial management weaknesses in the adinistration of Federal research projects being conducted cn college and university campuses. The primary causes of financial management weaknesses were the existence of very flexible guidelines for charging costs to grants and delegating responsibility for financial management to research staff without adequate guidance or independent review. Evaluations by sponsoring agencies have been limited, and institutions generally dc not allocate staff fcr interval audits. Improvements are neaded in accounting for personnel costs which represent about 60% of the direct expenditures for research. It is difficult to distinguish research-related costs fiom those related to instruction and other activities and to distinguish direct costs from indirect costs. 7he Department of Health, Education, and Velf&re (HEW) has made several recommendations for strengthening FEC 73-8# but the majority of

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