Better Accountability Needed at the Medical University of South Carolina

Gao ID: AFMD-81-32 February 27, 1981

The Medical University of South Carolina is a State-supported university which also receives revenues from Federal grants and contracts. GAO investigated allegations concerning: (1) mismanagement of financial resources at the university; (2) limited action to correct known problems; and (3) limited Federal and State monitoring efforts.

Internal controls at the university are inadequate to ensure that Federal and State funds made available to the university are properly accounted for and used for the purposes intended. Detailed records for equipment purchased by the university under two federally funded projects could not show the location, need, or use of the equipment. As a result of inadequate criteria and policies for incurring entertainment expenses and accounting for such costs, it was difficult to determine the total amount spent on entertainment-related activities. Safeguards over controlled substances could not ensure that drugs are properly dispensed and recorded or that drugs returned to the pharmacy for disposal are properly accounted for. The university has not taken effective action to resolve these problems. In addition, State and Federal audits have been too limited to monitor the university's use of funds or to ensure corrective action on previously identified problems.

Recommendations

Our recommendations from this work are listed below with a Contact for more information. Status will change from "In process" to "Open," "Closed - implemented," or "Closed - not implemented" based on our follow up work.

Director: George L. Egan Team: General Accounting Office: Accounting and Financial Management Division Phone: (202) 275-5824


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