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Department of Health and Human Services

Office of Inspector General -- AUDIT

"Review of Recharge Center Controls at the University of California, Berkeley," (A-09-95-04001)

November 9, 1995

Complete Text of Report is available in PDF format (172 KB). Copies can also be obtained by contacting the Office of Public Affairs at 202-619-1343.


This final report discloses that although the University of California Berkeley's (UCB) policies and procedures were generally consistent with OMB Circular A-21, UCB did not adequately control and monitor recharge center operations to ensure compliance. Specifically, our review disclosed that: (1) three recharge centers accumulated large surplus fund balances, resulting in $400,120 of excess charges to federally sponsored projects, (2) one recharge center inappropriately transferred surplus funds out of its operating account of unrelated purposes; (3) two recharge centers charged the cost of capital equipment purchases to current operating funds; (4) one recharge center used unapproved billing rates; and (5) most recharge centers were not credited for interest income earned on their cash balances.