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B-186166 1 (1976-08-26)

handle is hein.gao/gaobaddux0001 and id is 1 raw text is: T'HE COMPTR .LLER GENERAL DECISION I OF THE UNITED STATES WASHINGTON, 0.C. 2054E FILE: BD186166 DATE: AUG 26976 MATTER OF: Langston University--Satisfaction of Grantee Debt DIGEST: Subject to agreement of grantee, Department of Agriculture has discretionary authority to credit allowable indirect grant costs to reduce debt of grantee growing out of mis- applied and unaccounted for funds advanced to grantee under research grant authorities. In the absence of required records of account, grantee under 7 U.S.C. § 450i is responsible for providing satisfactory evidence of allow- able expenditures in order to raise a presumption of regularity in the expenditure of grant funds. Where later accounted for periods include disallowed costs, however, the presence of similar disallowable costs must be projected as present during unaccounted for periods unless there is proof to the contrary. This decision to the Secretary of Agriculture responds to a request by Assistant Secretary Robert W. Long for our decision with respect to a plan to assess financial liability and make recovery from Langston University of claims arising out of the administration of 12 Cooperative State Research Service (CSRS) grants under 7 U.S.C. § 4501. In 1975 Department of Agriculture auditors found that Langston University had insufficient fund controls and was unable to account for the Department of Agriculture grant funds during the period July 1, 1966, through June 30, 1974. They also found that certain funds had been spent for other than grant purposes during fiscal years 1974 and 1975. The Assictant Secretary's letter summarizes the results of the audit as follows: In the summary, it /the audit/ stated that control over the use of CSRS advances was insufficient due to the University's inadequate fiscal accounting and reporting systems. The audit disclosed that prior to Fiscal Year 1974 there was no available documentation to support the disposition of the advances of funds made to Langston University which totaled $409,079. The available records for Fiscal Year 1974 and Fiscal Year 1975 disclosed the following:

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