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Department of Health and Human Services

Office of Inspector General -- AUDIT

"Summary Report on Audits of Recharge Centers at 12 Universities," (A-09-92-04020)

January 12, 1994

Complete Text of Report is available in PDF format (3.36 MB). Copies can also be obtained by contacting the Office of Public Affairs at 202-619-1343.


This final audit report summarizes the results of audits of specialized service funds (recharge centers) at 12 universities. Recharge centers at universities operate as in-house enterprises and are used to finance, account for, and report on the provision of goods and services to other university operating units. Our audits identified a total of $3.2 million in overcharges to the Federal Government because universities did not establish or adhere to policies and procedures for recharge centers and maintain adequate accounting systems and records. We recommended that universities develop and implement policies consistent with Office of Management and Budget (OMB) requirements regarding recharge centers and that the Department's Division of Cost Policy and Oversight work with OMB to revise guidance to ensure that criteria related to the financial operation of recharge centers is clear. The Assistant Secretary for Management and Budget generally concurred with our recommendations.