Administrative Records, 1979-1996

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Consists of records documenting the activities of the Smithsonian Institution, Board of Regents, Audit and Review Committee. The Committee was established in April of 1977 to review, address, and and report on comments and recommendations contained in a report from the Comptroller General of the United States issued March 31, 1977, regarding the Institution's practices and procedures for the expenditure of Trust and Federal funds. The Committee, in conjunction Phillip S. Hughes, issued its report dated September 1, 1977. Having fulfilled its mandate, the Committee was disbanded. It was re-established in 1979 and serves as a standing committee providing oversight regarding the Institution's accounting and internal controls. According to the bylaws of the Board of Regents (Section 4.01), the Committee functions, "to assure the Board that the Institution's accounting systems and internal controls are in good order and facilitating communication between the Board of Regents and the Institution's internal auditors, its independent auditors, and those of the GAO (General Accounting Office)." Materials include correspondence, memoranda, and notes; meeting agendas and minutes; planning information; budget summaries; and audit reports.


  • Hughes, Phillip S. 1917-
  • United States General Accounting Office
  • Smithsonian Institution Board of Regents
  • Smithsonian Institution Administration


Series Level Description


  • To view records that comprise this series, see the detailed list of accessions and/or record units below.
  • For a history of the creating unit, refer to "Forms part of" above.



Repository Loc.

Smithsonian Institution Archives, Capital Gallery, Suite 3000, MRC 507; 600 Maryland Avenue, SW; Washington, DC 20024-2520


  • 1979
  • 1979-1996

Restrictions & Rights

Materials less than 15 years old Restricted. Contact reference staff for details


  • Museum finance
  • Auditing, Analytical review



Local number

SIA RS00790

Physical description

3 cu. ft. unprocessed holdings

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