Reporting of Federal Funds for Research and Development

Gao ID: PSAD-78-133 August 9, 1978

Annually, the National Science Foundation (NSF) gathers data from federal agencies on their research and development support. The reporting procedures of four agencies responsible for over 85 percent of the federal research and development funds included in NSF reports were reviewed for 1976 (the completed year), 1977 (the current year), and 1978 (the budget year). The overall totals were found to be reasonably accurate although there were some uncertainties regarding classifications within some of the categories. The four agencies demonstrated that they used sound bases for deciding which funds should be reported to NSF as research and development. The Department of Defense reported all of its research, development, test, and evaluation appropriation plus costs of military personnel engaged in research and development activities. The National Institutes of Health decisions concerning programs to be included are reviewed annually by senior staff. Because by law all National Aeronautics and Space Administration programs are research and development, that agency's entire program is reported. The Department of Energy's budget consists of subprogram categories which make it easy to determine which programs are research and development.



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