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Department of Health and Human Services

Office of Inspector General -- AUDIT

"Review of Recharge Centers at the University of Colorado," (A-08-95-00906)

November 28, 1995

Complete Text of Report is available in PDF format (897 KB). Copies can also be obtained by contacting the Office of Public Affairs at 202-619-1343.


This final report discusses the adequacy of University control procedures for recharge centers. Specifically, we determined the University had no formal policies and procedures to (1) set and monitor billing rates, (2) adjust billing rates annually to eliminate accumulated surpluses and deficits, and (3) preclude transferring or expending recharge center funds for unrelated purposes. We recommended that the University develop and implement procedures and controls over the operations of recharge centers. The University agreed with our report recommendations.