Improved Oversight Needed for National Technical Institute for the Deaf
HRD-94-23: Published: Dec 16, 1993. Publicly Released: Dec 22, 1993.
- Full Report:
Pursuant to a congressional request, GAO reviewed the National Technical Institute for the Deaf's (NTID) fiscal and program operations, focusing on: (1) whether NTID properly spends and accounts for federal funds; (2) NTID long-term financial needs; and (3) the Department of Education's monitoring and evaluation of NTID.
GAO found that: (1) NTID has not adequately accounted for its expenditure of federal funds and has inappropriately carried over federal funds from one fiscal year to the next fiscal year; (2) NTID expenditures totalling more than $32,000 during fiscal years 1990 through 1992 were inappropriate because of the amount or type of expenditure; (3) it is impossible to determine whether NTID uses federal funds for a particular purpose, since it does not maintain separate accounts for its expenditures; (4) NTID has recently established separate accounts to track its expenditure of federal and nonfederal funds and developed policies on the expenditure of federal funds; (5) Education and NTID officials believe that NTID dependence on federal financial support will likely continue at its present level; (6) NTID program and financial operations have been subject to minimal review; (7) Education is not using the information it receives from NTID to assess the Institute's programs and activities; and (8) legislative amendments should improve Education's oversight of NTID spending.