National Science Foundation Grants Management: Hearing Before the Committee on Governmental Affairs, United States Senate, One Hundred Second Congress, First Session, September 24, 1991, Volume 4

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U.S. Government Printing Office, 1992 - Law - 151 pages

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Page 131 - ... financial and compliance audit ' means an audit to determine whether the financial statements of an audited entity present fairly the financial position and the results of financial operations in accordance with generally accepted accounting principles, and whether the entity has complied with laws and regulations that may have a material effect upon the financial statements.
Page 53 - England-Joseph, Associate Director Energy Issues Resources, Community, and Economic Development Division Before the Committee on Governmental Affairs United States Senate GAOIT-RCED.91-9 Mr.
Page 64 - I would be pleased to respond to any questions you or members of the committee may have.
Page 89 - OF THOMAS D. ROSLEWICZ, DEPUTY INSPECTOR GENERAL FOR AUDIT SERVICES, DEPARTMENT OF HEALTH AND HUMAN SERVICES INTRODUCTION Mr.
Page 108 - Report by the Subcommittee on Oversight and Investigations of the House Committee on Interstate and Foreign Commerce, 96th Cong., 1st Sess., at 13 (1979).
Page 55 - The National Science Foundation (NSF) is an independent agency of the Federal Government established in 1950 to promote and advance scientific progress in the United States. The Foundation does this primarily by sponsoring scientific and engineering research and by supporting selected activities in science and engineering education.
Page 60 - Intended that each agreement awarded to the recipient be examined. Generally, examinations should be conducted on an organization-wide basis to test the fiscal integrity of financial transactions, as well as compliance with the terms and conditions of the Federal grants and other agreements.
Page 131 - The financial statements of the government, department, agency or establishment present fairly its financial position and the results of its financial operations in accordance with generally accepted accounting principles; (2) The organization has internal accounting and other control systems to provide reasonable assurance that it is managing Federal financial assistance programs in compliance with applicable laws and regulations...
Page 122 - ... of the biological sciences, the humanities, the physical sciences, and the social sciences.
Page 104 - This amount includes substantial increases for the Department of Defense, the National Aeronautics and Space Administration, and the Department of Health, Education, and Welfare, a large part of which will not be spent until later years.

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