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Department of Health and Human Services

Office of Inspector General -- AUDIT

"Review of Recharge Centers at the University of Utah," (A-08-95-00907)

September 6, 1995


Complete Text of Report is available in PDF format (437 KB). Copies can also be obtained by contacting the Office of Public Affairs at 202-619-1343.

EXECUTIVE SUMMARY:

This report provides the results of our review of Recharge Centers at the University of Utah (University), Salt Lake City, Utah. The purpose of our review was to determine the adequacy of University procedures and controls over the operation of recharge centers. The University generally operated its recharge center in a satisfactory manner. Based on the recharge centers reviewed, however, we found the need for improved procedures and controls to fully comply with all the requirements of Office of Management and Budget Circular A-21, Cost Principles for Educational Institutions. The University did not ensure that recharge centers periodically adjusted billing rates to attempt break-even over a long-term period. Also, the recharge centers improperly recovered equipment costs. We are recommending that the University implement certain procedures and controls over the operation of recharge centers.