USDA Graduate School:

Revenue Reporting Needs to Be Improved

GAO-02-5: Published: Oct 15, 2001. Publicly Released: Oct 15, 2001.


George H. Stalcup
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The U.S. Department of Agriculture's Graduate School provides extensive training opportunities to government employees and others. As a nonappropriated fund instrumentality, the Graduate School relies solely on income from the training it offers. During fiscal year 1999, the federal agencies GAO reviewed had 20 interagency agreements with the Graduate School totaling about $5.7 million. The agencies also had 531 contracts, totaling $29 million, with private companies for training and related services. The Graduate School's financial statements for fiscal year 1999 incorrectly identified the portion of revenue that was earned through interagency agreements. This misclassification occurred primarily because of the Graduate School's reporting policies.

Status Legend:

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  • Review Pending-GAO has not yet assessed implementation status.
  • Open-Actions to satisfy the intent of the recommendation have not been taken or are being planned, or actions that partially satisfy the intent of the recommendation have been taken.
  • Closed-implemented-Actions that satisfy the intent of the recommendation have been taken.
  • Closed-not implemented-While the intent of the recommendation has not been satisfied, time or circumstances have rendered the recommendation invalid.
    • Review Pending
    • Open
    • Closed - implemented
    • Closed - not implemented

    Recommendation for Executive Action

    Recommendation: The Executive Director of the Department of Agriculture's Graduate School should revise the Graduate School's current financial reporting policy to ensure that the revenue line items are properly presented in the school's financial statements.

    Agency Affected: Department of Agriculture: Graduate School

    Status: Closed - Implemented

    Comments: The USDA has changed its reporting format to address the recommendations made in this report.

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