ERIC Number: ED207377
Record Type: Non-Journal
Publication Date: 1981-Feb-27
Reference Count: N/A
Better Accountability Needed at the Medical University of South Carolina. Report by the Comptroller General of the United States.
Comptroller General of the U.S., Washington, DC.
The Medical University of South Carolina's financial management practices and its use of public resources and the adequacy of federal and state efforts to monitor the university's use of public resources were reviewed by the U.S. General Accounting Office. Specific weaknesses in the areas of equipment, entertainment expenses, and controlled substances were identified. One of the most significant weaknesses and one that has broad implications in terms of achieving effective management, was the lack of a good internal audit capability. The weaknesses that were identified have existed for several years without effective corrective action. External controls, including both federal and state audits, have been too limited and infrequent to monitor the university's use of public resources, assess the university's accountability for federal and state funds, and assure corrective action on problems previously identified. It is recommended that the Secretary of Health and Human Services make any further federal funding contingent upon a satisfactory showing by the University that corrective action has been taken to ensure that internal controls are adequate to ensure proper accountability. GAO also recommends that the Secretary determine whether recovery should be made for that portion of the equipment that was purchased without federal approval, cannot be located, is not being used, and is being used outside the grant-supported area. (SW)
Descriptors: Accountability, Educational Finance, Equipment, Equipment Utilization, Facility Inventory, Federal Aid, Government School Relationship, Higher Education, Medical Schools, Money Management, Purchasing, School Accounting, School Funds, State Aid, State Universities
U.S. General Accounting Office, Document Handling and Information Services Facility, P.O. Box 6015, Gaithersburg, MD 20760 (first five copies free; additional hard copy $3.25 each, paper copy $1.00 each).
Publication Type: Reports - Evaluative
Education Level: N/A
Authoring Institution: Comptroller General of the U.S., Washington, DC.