Need To Strengthen Financial Accountability to the Congress
GGD-77-43: Published: Mar 31, 1977. Publicly Released: Mar 31, 1977.
- Full Report:
The Smithsonian Institution's fiscal practices and policies need to be improved.
The following problems were identified: (1) the Institute appears to use the Smithsonian Research Foundation for distribution of federal funds to private nonprofit corporations to avoid federal restrictions; (2) the question of which fund-reprogramming actions by the Institute require congressional approval has not been resolved; (3) the Institute does not provide the appropriations committees with information on the planned uses of its private funds; and (4) as a result, the committees cannot fully assess the impact of their budgetary decisions on the Institute's programs and activities.