The Department of Energy (DOE), recognizing the need to maintain a strong science and engineering base at a time when enrollments in these disciplines were declining, implemented several educational programs. Among these were educational programs to provide faculty and students of United States (U.S.) colleges and universities with energy-related training and
research experience. Associated Western Universities (AWU), a nonprofit organization, administered post-secondary educational programs for DOE through grants and, occasionally, subcontracts. The objectives of the audit were to determine whether: (1) DOE was achieving its goal of enhancing U.S. science and engineering education and (2) AWU was appropriately
accumulating and classifying its costs.