Word: auditive
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Scott, as well as other Harvard officials, unanimously voice the hope that the recent audit will calm government fears that Harvard is not spending its money correctly...
While the audit--conducted by the firm Coopers and Lybrand--showed that Harvard accounts for its federal grants with a high degree of accuracy. It also demonstrated that the University must better document the financial systems that handle this money, says Thomas O'Brien, the University's financial vice president...
...audit, the results of which were announced in last December's financial report, showed specifically that there was no fraud in the University's handling of the $78 million it received from the government in 1978 and that Harvard accounted correctly for almost 98 percent of this money...
Although the pilot audit was not the first audit of research money to be undertaken at Harvard by either federal or University auditors, it was the most extensive. Audits in the past have focused on one particular grant or on one particular department, while the Coopers and Lybrand account was a comprehensive survey that cut across grants and departmental lines...
Howard J. Levy, associate dean of the School of Public Health, which itself was the subject of an extensive government audit in the late 1970s, says that by trying to second guess professors over the exact provisions of a grant, the government auditors have "been spinning their wheels trying to do something that can't be done, when their time would be better spent tracking down out and out fraud...