Use of Federally Appropriated Funds by Howard University for Administrative Expenses

GAO was requested to review Howard University's use of federally appropriated funds for administrative expenses. Concern was expressed about the data provided by the National Center for Educational Statistics (NCES) which indicated that Howard's 1978-80 institutional or administrative expenses, as a percentage of educational and general expenditures, were generally four or five times higher than in similar universities. According to NCES data, Howard's administrative expenses in recent years have averaged about 23 percent of its educational and general expenditures.