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Diane Publishing Books
Financial Management: Review of Educationís Grantback Account
Christine Robertson. Reviews the U.S. Dept. of Educationís (DoE) grantback account (GA). Includes info. on the purpose of the GA; the annual GA balance since inception; & the grantback account balance as of Dec. 31, 1999. Also evaluates how the GA has been used since inception; whether there is support for the transactions in the GA; whether the transactions in the GA are valid; & whether any federal laws have been violated by the existence & mgmt. of the GA. The DoEís financial mgmt. system & manual internal controls over grantback activity & related funds control were evaluated & the actions already taken & planned by the DoE to address GA issues identified by auditors were reviewed. Charts & tables.
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