Office of Mental Retardation and Developmental Disabilities

Institute for Basic Research in Developmental Disabilities: Controls Over State and Grant Projects

The Institute for Basic Research in Developmental Disabilities is funded through the Office of Mental Retardation and Developmental Disabilities and through Federal and private grants administered by the Research Foundation for Mental Hygiene, a not-for-profit corporation. We examined the Institute’s controls for ensuring that these funds were expended as intended. We found that improvements were needed, as related financial duties were not adequately separated among different employees, some expenditures were not adequately documented, and several equipment items were not subject to appropriate inventory controls.

For a complete copy of Report 2000-S-27 click here.
For a copy of the 90-day response click here.