University of the District of Columbia President Robert L. Green's office overspent its $63,300 budget by more than $100,000 during Green's first full year in office, according to an internal summary of his expenditures.

Green's office was allotted the $63,300 from UDC's postsecondary education account in fiscal 1984 for items such as receptions, travel, supplies, medical and auto expenses and other items. But an analysis of Green's expenditures of postsecondary money, obtained by The Washington Post, shows that he spent a total of $164,376.

In addition, a final audit released yesterday by D.C. Auditor Otis H. Troupe concludes that Green improperly spent $11,974 from a separate $30,000 fund established to cover costs associated with his transition from Michigan State University to UDC in the summer of 1983.

The final audit, which includes the UDC Board of Trustees' response to Troupe's preliminary findings, notes that the board agrees with all of the auditor's conclusions, except those related to $2,968 in charges Green recorded in June and July 1983 before his contract as president took effect.

Gilbert Maddox, a spokesman for UDC, said he could not comment on the analysis but would try to ascertain the reasons for the expenditures that were listed without justifications, as well as the discrepancy between the amount budgeted for Green's office and the amount spent. "I'll look into it," he said.

Green's expenditures of UDC funds and his awarding of jobs and contracts to former colleagues has been a source of controversy during the past three months. In a previous audit, Troupe concluded that Green had misspent thousands of dollars of university funds for travel, consulting and household items.

The FBI this week began a preliminary investigation of alleged financial impropriety at the university after a UDC trustee, Joseph Webb, raised questions about expenditures of public funds by Green and other high-ranking officials in a letter to U.S. Attorney Joseph diGenova.

An 11-page analysis of Green's spending from the postsecondary account -- obtained from sources by The Post -- details a wide array of expenses, including explanations or justifications for many of them, ranging from $39,000 for consultants to $180 to send an aide to witness a space shuttle launch. The analysis does not include justifications or explanations for $8,740 of expenses listed.

No justifications were listed for $1,375 in payments to Green; $340 to his wife, Lettie; $2,314 to Maxie C. Jackson, who was then a consultant to UDC and is now the provost and a vice president, and $410 to Coretta Scott King. In addition, there were no explanations given for expenditures for some catering services and some consulting fees .

The postsecondary fund -- which consists of fees, investment earnings and other revenues -- is currently being reviewed by Troupe and Coopers & Lybrand, a private accounting firm retained by the board of trustees.

UDC officials refused to release records of the postsecondary account sought by The Post under the D.C. Freedom of Information Act. The Post has filed suit seeking release of the documents, but the suit hasn't been resolved.

The analysis of the postsecondary account expenditures by Green's office also listed three trips by Green's wife totaling $1,432. One of those trips is also listed on a travel log provided to The Post two months ago when the newspaper requested an accounting of all travel by the president and his wife. The other two trips, however, were not included in the log.

About $39,000 was spent on consulting fees, much of it for consultants hired to help Green plan the university's new Center for Applied Research and Urban Policy, which Green considers one of the major accomplishments of his two-year-old presidency.

The analysis of the postsecondary account left unclear the source of funding for the more than $100,000 in expenditures in excess of the president's budget. However, according to sources, occasionally funds are carried over from one year to the next.

Green declined to comment on allegations of misspending during a speech to a group of journalists Tuesday evening. With the school year scheduled to begin next week, two student leaders issued a statement of support for Green just prior to his speech. The UDC Alumni Association board is scheduled to meet tonight to take a vote on whether to support him.

Troupe's final audit of the transition account released yesterday is the first audit to be completed. Several more are expected to be issued in coming weeks.

The transition account of $30,000 was established through an agreement between board of trustees Chairman Ronald H. Brown and Green. Green spent $27,773 of the $30,000 allotted to him, according to Troupe's audit.

Troupe concluded that Green improperly charged the transition account for costs that should have come from other accounts, including: $7,405 for furniture rentals; $491 for a dinner meeting with staff that was "personal;" $894 for catering expenses and $96 for flowers and picture frames.

Troupe also found that $15,799 spent on moving, consultant fees for Green and hotel and travel expenses were legitimate.

Brown, in the board's formal response contained in Troupe's final audit, said the 15-member panel disagreed only with Troupe's finding that Green had improperly spent $2,968 before actually taking office in September 1983. Brown said those expenditures were justified because they were part of Green's transition.