The first in a series on the relationship between the federal government and research universities, this report asserts that basic research is conducted in the public interest. Viewpoints of the government and the universities on accountability problems and issues are presented. Two types of accountability are considered: scientific, and financial and administrative. The methods currently used to attain these types are described. The disagreement on accountability is expressed by opposing contentions: (1) that university research administration is inadequate, and (2) that government procedures do not fit university research. Among the recommendations emeging from the study are that government and universities make concerted efforts to overcome the mutual suspicions and misunderstandings that have developed; that a new system of accountability be developed tailored to the nature of the activity and based on a set of minimum core requirements; that federal cost and management principles be revised as soon as possible; that funding agencies have an opportunity to comment on draft audit findings and final scientific reports; that simpler and less costly methods be developed for effort reporting; that university presidents review their financial management systems; that universities be delegated more budgeting authority; and that unnecessary restraints on the timing of expenditures be eliminated. Appended are a list of references and a list of university and agency "witnesses". (MSE)