United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao legislative 2010-08-12 U.S. Government Printing Office 2001-10-15 monographic deposited born digital 18 p. GA 1.13:GAO-02-5 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-02-5 P0b002ee18039c026 f:d025 DGPO 2010-08-12 2011-03-28 GAOREPORTS-GAO-02-5 machine generated eng fdlp REPORT GAOREPORTS-GAO-02-5 GAO-02-5 Education or training Interagency relations Schools Financial statements Nonappropriated fund instrumentalities Federal Supply Schedule Other Written Product A02320

The U.S. Department of Agriculture, a nonappropriated fund instrumentality (NAFI), provides extensive training opportunities to government employees and others through its Graduate School. As a NAFI, the Graduate School operates solely on revenue derived from providing training services. During fiscal year 1999, the agencies or agency components GAO reviewed had 20 interagency agreements, totaling about $5.7 million, with the Graduate School and 531 contracts, totaling about $29 million, with private companies for training and other related services. The Graduate School incorrectly identified the portion of revenue that was earned through interagency agreements in its fiscal year 1999 financial statements. This misclassification resulted primarily from the Graduate School's reporting policies. https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-02-5/html/GAOREPORTS-GAO-02-5.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-02-5/pdf/GAOREPORTS-GAO-02-5.pdf GAO-02-5 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-02-5 Other Written Product GAO-02-5; USDA Graduate School: Revenue Reporting Needs to Be Improved; Education or training Interagency relations Schools Financial statements Nonappropriated fund instrumentalities Federal Supply Schedule Title 40 Section 471 40 U.S.C. 471