Issues in Internal Revenue Service (IRS) guidelines for financial audit of colleges and universities that relate specifically to the institution's compensation of officers, directors, and employees are discussed. Institutions are advised that the "unreasonable compensation" issue may be raised, and they should review compensation…

Proposed changes to patent law that would seriously affect university research administration are evaluated. These concern changing award of patent rights from the "first person to invent" to "first person to file patent application," establishing exemption from liability for infringement in some cases, and establishing a simplified provisional…

In response to real and perceived problems in higher education, the federal government has increased regulation on campus. Even greater changes, some that will affect the teaching function of colleges and universities, notably the state review and accreditation provisions of the Higher Education Amendments of 1992, are already in the works. (MSE)

This article discusses the implications of recently adopted U.S. Cost Accounting Standards (CAS) that apply to educational institutions that contract with or receive grants from the federal government. It focuses on the disclosure requirements that colleges and universities must follow to comply with CAS. (MDM)

In response to the federal requirement to supply security statistics on campus crime, about 2,400 colleges and universities have reported a total of 30 murders, almost 1,000 rapes, and over 1,800 robberies. However, violent crimes were outnumbered by property crimes such as burglary (32,127) and car theft (8,981). The lack of reporting guidelines…

A review of court litigation and federal regulatory action explores the prevalence of discrimination in higher education, and it is suggested that race-exclusive scholarships can be used and defended as a means of eliminating vestiges of discrimination that hinder the access of minorities to postsecondary educational opportunities. (Author/MSE)

A discussion of the federal Office of Management and Budget (OMB) policies concerning computation of indirect costs on federally funded research projects at universities focuses on recent policy changes. Significant revisions are examined, future points of scrutiny are noted, and ongoing initiatives are described. Three options for indirect cost…

A federal tax official specializing in tax-exempt organizations discusses the relatively new use of coordinated examination audits. Significant issues being raised as the use of such audits expands are examined, including employment tax, contractors, withholding on students, unrelated business income, bond financing, the audit process, corporate…

Describes fiber optic technology, explains its use in education and commercial settings, and recommends regulations and legislation that will speed its use to create broadband information networks. Topics discussed include distance learning; interactive video; costs; and the roles of policy makers, lawmakers, public advocacy groups, and consumers.…

Although the Medicaid program has brought health insurance coverage to millions of poor children and their families, children continue to make up a disproportionately large share of uninsured Americans. Discusses the various national reform measures under consideration to expand health insurance coverage and contain the costs of such coverage,…

Provisions of the Higher Education Act Amendments of 1992 concerning accreditation provide a clear message to the higher education community that the public has serious questions about the quality of higher education. Confidence can be restored by increasing public involvement in accreditation and by informing it of higher education's…

Copyright issues are discussed in the context of expanding use of digital media for publication and dissemination of information. Issues reviewed include conflict of academic values and copyright, the challenge of copyright protection for digital works, and the applicable law. Several scenarios illustrate specific legal problems. (MSE)

New federal regulations concerning direct cost accounting for college and university research projects are explained. It is concluded that the new standard allows institutions to reduce the signatures required on cost transfers and use reasonable cost allocation methods to simplify distribution of direct costs when research is supported by…

Questions and answers by the Association of American Universities address some issues in the complex matter of indirect costs for research projects, including the different kinds of costs, federal treatment of them, the federal indirect cost system, cost allocation, the memorandum of understanding, variation among institutions' costs, and cost…

In a case concerning the National Institutes of Health and Stanford University (California), a federal judge has ruled that government agencies cannot require researchers receiving federal funds to submit research results for review before release to the public. Such a preview is seen as threatening academic freedom. (MSE)