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Federal Research: Guidance for Equipment Acquired Under Grants and Cooperative Agreements

RCED-99-73 Published: Mar 24, 1999. Publicly Released: Apr 01, 1999.
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Highlights

Pursuant to a congressional request, GAO provided information on: (1) the guidance the National Science Foundation (NSF), the National Institutes of Health, and the National Oceanic and Atmospheric Administration used to ensure that the recipients of grants and cooperative agreements for scientific research provide management controls over the equipment they acquire with federal funds; and (2) whether four NSF recipients from the Washington, D.C., area had acquired equipment under 14 awards of varying dollar amounts.

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Cooperative agreementsEquipment managementFund auditsGovernment grantsGrant monitoringInternal controlsResearch and developmentResearch grantsGrant programsHigher education