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Audit of fuel processing restoration property

Description: In April, 1992, due to a diminished need for reprocessed uranium, the Secretary of Energy terminated the Fuel Processing Restoration (FPR) project. The termination left management and operating (M&O) contractors at the Idaho National Engineering Laboratory (Laboratory) with over $54 million in tools, equipment and material to be retained, utilized or disposed of. The objectives of the audit were to determine whether FPR property was adequately accounted for and whether the property was properly redistributed or excessed when the FPR project was terminated.
Date: October 1, 1995
Partner: UNT Libraries Government Documents Department

Audit of construction management at the Idaho National Engineering Laboratory

Description: The Secretary of Energy`s streamlining initiatives, coupled with established policy, require the Idaho Operations Office (Idaho) to ensure that its construction projects are necessary and justified. Accordingly, the objectives of this audit were to determine if Idaho was validating project plans; identifying and evaluating construction project alternatives; and reassessing the need for planned construction in accordance with the Laboratory`s decreasing mission needs.
Date: October 1, 1995
Partner: UNT Libraries Government Documents Department

Consultant subcontracting at the Idaho National Engineering Laboratory

Description: The Department of Energy (Department), Idaho Operations Office (ID) is responsible for ensuring that its management and operating (M&O) contractors subcontract consultant services in a manner most advantageous to the Department. The objectives of the audit were to determine whether consultant subcontracts were competitively and objectively awarded and whether these subcontracts supported the Idaho National Engineering Laboratory`s (INEL) mission. The audit showed that M&O contractors generally did not award consultant subcontracts competitively and objectively. Also, many of the subcontracts were awarded to former INEL employees, increasing the potential for conflicts of interest. These problems occurred because M&O contractors` internal controls did not ensure that sole source procurements were adequately justified and that potential conflicts of interest were avoided. By not competing consultant subcontracts the Department may not have obtained the most economical consultant services. Further, the fundamental fairness upon which such subcontracts were awarded to former employees was questionable. Additionally, one INEL M&O contractor was subcontracting consultant support services directly for Department Headquarters. This occurred because Headquarters elements and the M&O contractor did not follow Department guidance prohibiting subcontractual support from an M&O contractor directly to Headquarters. As a result, the M&O contractor acted as a procurement agent for Headquarters enabling Headquarters to avoid the more stringent requirements of the Department`s procurement process.
Date: June 20, 1995
Partner: UNT Libraries Government Documents Department

Audit of construction of protective force training facilities at the Pantex Plant

Description: A goal of the Department of Energy project management system is to ensure that projects are necessary to fulfill mission needs and are cost effective. This requires that the Department justify each project and explore competitive alternatives. The objective of this audit was to assess the need to construct protective force training facilities at the Department`s Pantex Plant. Our audit disclosed that (1) construction of a physical training facility was not necessary to fulfill mission needs, and (2) the Department did not consider all viable alternatives to constructing a weapons tactics and training facility. These conditions occurred, in part, because a Justification for New Start was never prepared and approved for the Security Enhancements Major System Acquisition, which included these two projects. We recommended that the Manager, Albuquerque Operations Office, cancel construction of the physical training facility, make needed repairs and upgrades to the existing facilities, and reduce the cost of the Security Enhancements Major System Acquisition accordingly. Implementation of this recommendation will save about $1.7 million. We also recommended that the Manager direct Mason & Hanger to perform economic analyses of all viable alternatives to constructing a weapons tactics and training facility before proceeding with construction. Such analyses could lead to cancellation or rescoping of the proposed facility and result in savings to the Department. Albuquerque management did not agree to cancel construction of the physical training facility, but did agree to perform economic analyses of all viable alternatives to the proposed weapons tactics and training facility before proceeding with construction.
Date: May 5, 1995
Partner: UNT Libraries Government Documents Department

Financial administration of work for nonfederal sponsors, DOE Field Office (AL), Albuquerque, New Mexico

Description: The Department of Energy (DOE) Field Office, Albuquerque (AL) is responsible for managing and controlling nonfederally sponsored work done by Los Alamos National Laboratory (LANL). The audit objective was to determine whether the funding of, and accounting for, work done under a 1984 funds-in agreement and work for others in Fiscal Year (FY) 1989 complied with laws, regulations, and policies.
Date: September 30, 1991
Partner: UNT Libraries Government Documents Department

Review of contractors' personnel security clearances at the DOE Field Office, Albuquerque

Description: The DOE Field Office, Albuquerque (AL) Personnel Security Operations Division was responsible for ensuring that the need to access classified information was limited to persons with proper security clearance levels. The responsibility included justifying that need as well as designating, granting, and rescinding employees {prime} clearances based on the Department of Energy's (Department) access requirements. The purpose of this audit was to determine if the Department unnecessarily granted Q security clearances to Management and Operating (M O) contractor employees who did not have a need to access classified information.
Date: September 27, 1991
Partner: UNT Libraries Government Documents Department

Audit of personal property management at Los Alamos National Laboratory

Description: The Department of Energy`s (Department) Albuquerque Operations Office (Albuquerque) and the Los Alamos National Laboratory (Los Alamos) are responsible for ensuring that Los Alamos maintains an efficient and effective personal property management system that protects, identifies, and controls Government-owned personal property in accordance with applicable regulations. Albuquerque is responsible for reviewing and approving Los Alamos` personal property management system. Los Alamos is responsible for ensuring that personal property is properly protected, identified, and controlled. The audit disclosed that Los Alamos did not have an efficient and effective personal property management system to ensure that personal property was adequately protected, identified, and controlled. In addition, Albuquerque did not approve or disapprove Los Alamos` personal property management system consistent with Federal and Department regulations. Specifically, the audit showed that Los Alamos did not account for $11.6 million of personal property. In addition, $22.2 million of personal property was not properly recorded in the database, $61.7 million of personal property could not be inventoried, and loans to employees and other entities were not adequately justified. As a result, from a total personal property inventory of approximately $1 billion, it is estimated that $100 million of personal property may not be accounted for, and $207 million may not be correctly recorded in the database. Moreover, substantial amounts of personal property on loan to employees and other entities were at risk of unauthorized use. Albuquerque concurred with the finding and agreed to implement the corrective actions recommended in the report.
Date: December 7, 1993
Partner: UNT Libraries Government Documents Department

Alaska Power Administration federal power program financial statements with supplementary information September 30, 1993 and September 30, 1992 with auditors` reports thereon

Description: The mission of the Alaska Power Administration is to operate and maintain Alaska`s Federal hydroelectric generation and transmission facilities in an efficient, reliable, safe, and environmentally sensitive manner. The power from the facilities is marketed in a manner so as to repay their federal debt and provide widespread use of the power resources at the lowest cost to consumers consistent with sound business principles. This document presents fiscal 1993 accomplishments, future plans, results of operations, sales and revenues, expenses, debt service, repayment status, net cash flow, system reliability, and a report of independent accountants.
Date: February 14, 1994
Partner: UNT Libraries Government Documents Department

Audit of Sandia Corporation`s pension plans and other prefunded benefits

Description: The audit disclosed that Sandia`s pension plans had $588.9 million in excess assets as of December 31, 1990, on a current value basis. If plan terminations and spin-offs occurred, at least $408.8 million of this amount could be returned to the Government without affecting the pension benefits that Sandia employees and retirees have earned. We recommended that Albuquerque take the necessary action to reduce the excess assets in the pension plans and recover the Government`s share. However, Albuquerque disagreed with the recommendation. Albuquerque justified leaving the excess assets in the pension plans to fund future plan amendments; to avoid future funding contributions; to avoid the costs and time-consuming administrative steps associated with taking action; and to prevent damaging effects on employee morale. We analyzed these points, and concluded that they should not prevent the Department from initiating action to return excess assets to the Government. Actuarial analysis of the pension plans showed that, even if certain plan adjustments were made, the plans were overfunded by $256 million as of December 31, 1991 (on an actuarial value basis).
Date: April 6, 1994
Partner: UNT Libraries Government Documents Department