National Library of Energy BETA

Sample records for financial statement audit

  1. Federal Energy Regulatory Commission's Fiscal Year 2014 Financial Statement Audit

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    Federal Energy Regulatory Commission's Fiscal Year 2014 Financial Statement Audit OAS-FS-15-05 December 2014 U.S. Department of Energy Office of Inspector General Office of Audits and Inspections Department of Energy Washington, DC 20585 December 17, 2014 MEMORANDUM FOR THE CHAIRMAN, FEDERAL ENERGY REGULATORY COMMISSION FROM: Rickey R. Hass Deputy Inspector General for Audits and Inspections Office of Inspector General SUBJECT: INFORMATION: Audit Report on "Federal Energy Regulatory

  2. AUDIT REPORT Department of Energy Nuclear Waste Fund's Fiscal Year 2015 Financial Statement Audit

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    Energy Nuclear Waste Fund's Fiscal Year 2015 Financial Statement Audit OAI-FS-16-03 December 2015 U.S. Department of Energy Office of Inspector General Office of Audits and Inspections Department of Energy Washington, DC 20585 December 1, 2015 MEMORANDUM FOR THE ACTING DIRECTOR, OFFICE OF STANDARD CONTRACT MANAGEMENT FROM: Rickey R. Hass Acting Inspector General SUBJECT: INFORMATION: Audit Report on "Department of Energy Nuclear Waste Fund's Fiscal Year 2015 Financial Statement Audit"

  3. Audit of the US Department of Energy`s consolidated financial statements for fiscal year 1997

    SciTech Connect (OSTI)

    1998-02-26

    This report contains information on the Office of Inspector General audit of the Department`s Consolidated Statement of Financial Position as of September 30, 1997.

  4. Audit of the US Department of Energy`s consolidated financial statements for Fiscal Year 1996

    SciTech Connect (OSTI)

    1997-02-24

    The Office of Inspector General audited the Department`s Consolidated Statement of Financial position as of September 30, 1996, and the related Statement of Operations and Changes in Net Position for the year ended. Results are described.

  5. Uranium Enrichment Decontamination and Decommissioning Fund's Fiscal Year 2011 Financial Statement Audit

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    Uranium Enrichment Decontamination and Decommissioning Fund's Fiscal Year 2011 Financial Statement Audit OAS-FS-13-02 October 2012 September 7, 2012 Mr. Gregory Friedman Inspector General U.S. Department of Energy 1000 Independence Avenue, S.W. Room 5D-039 Washington, DC 20585 Dear Mr. Friedman: We have audited the financial statements of the Department of Energy's (the Department) Uranium Enrichment Decontamination and Decommissioning Fund (D&D Fund) as of and for the year ended September

  6. The Federal Energy Regulatory Commission's Fiscal Year 2012 Financial Statement Audit, OAS-FS-13-03

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    Federal Energy Regulatory Commission's Fiscal Year 2012 Financial Statement Audit OAS-FS-13-03 November 2012 Department of Energy Washington, DC 20585 November 15, 2012 MEMORANDUM FOR THE CHAIRMAN, FEDERAL ENERGY REGULATORY COMMISSION FROM: Rickey R. Hass Deputy Inspector General for Audits and Inspections Office of Inspector General SUBJECT: INFORMATION: Federal Energy Regulatory Commission's Fiscal Year 2012 Financial Statement Audit The attached report presents the results of the independent

  7. Management Letter on the Western Federal Power System's Fiscal Year 2013 Financial Statement Audit

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    3 Financial Statement Audit OAS-FS-15-04 December 2014 U.S. Department of Energy Office of Inspector General Office of Audits and Inspections KPMG LLP Suite 800 1225 17th Street Denver, CO 80202-5598 KPMG LLP is a Delaware limited liability partnership, the U.S. member firm of KPMG International Cooperative ("KPMG International"), a Swiss entity. September 5, 2014 The Administrator of Western Area Power Administration and the U.S. Department of Energy Office of the Inspector General:

  8. Consolidated Financial Statements | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    Reports » Consolidated Financial Statements Consolidated Financial Statements May 6, 2016 Audit Report: OAI-FS-16-09 Management Letter on the Western Federal Power System's Fiscal Year 2015 Financial Statement Audit April 21, 2016 AUDIT REPORT: OAI-FS-16-08 The Department of Energy's Improper Payment Reporting in the Fiscal Year 2015 Agency Financial Report April 6, 2016 Audit Report: OAI-FS-16-07 Western Federal Power System's Fiscal Year 2015 Financial Statement Audit January 15, 2016 Audit

  9. A.12d1 Management letter when auditing financial statements of a nonpublic entity (excluding FDICIA engagements)-suggested format (Rev. 9/10)

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    5 Financial Statement Audit OAI-FS-16-04 January 2016 U.S. Department of Energy Office of Inspector General Office of Audits and Inspections Attachment 1 December 11, 2015 Federal Energy Regulatory Commission, and The Department of Energy, Office of Inspector General Ladies and Gentlemen: In planning and performing our audit of the financial statements of the Federal Energy Regulatory Commission (the Commission or FERC), as of and for the years ended September 30, 2015 and 2014, in accordance

  10. Consolidated Financial Statements | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    November 29, 2012 Audit Report: OAS-FS-13-06 Southwestern Federal Power System's Fiscal Year 2011 Financial Statement Audit November 28, 2012 Audit Report: OAS-FS-13-05 Department...

  11. Audit of the US Department of Energy`s consolidated statement of financial position as of September 30, 1995

    SciTech Connect (OSTI)

    1996-02-29

    In preparation for fulfilling our responsibilities under the Government Management Reform Act of 1994, we planned to conduct an audit of the Department of Energy`s FY 1995 Consolidated Statement of Financial Position. As discussed in the accompanying reports, the Office of Inspector General (OIG) could not express an opinion on the reasonableness of the value of assets and liabilities of the Department because of matters outside the control of the auditors that restricted the scope of their work. Although the OIG could not express an opinion, the audit disclosed reportable conditions in the Department`s internal control structure that adversely affected its ability to manage and account for its assets and liabilities. Corrective management actions on these reportable conditions should help the Department in preparing its Fiscal Year (FY) 1996 Statement of Financial Position.

  12. Office of Inspector General audit report on the U.S. Department of Energy`s consolidated financial statements for fiscal year 1998

    SciTech Connect (OSTI)

    1999-02-01

    The Department prepared the Fiscal Year 1998 Accountability Report to combine critical financial and program performance information in a single report. The Department`s consolidated financial statements and the related audit reports are included as major components of the Accountability Report. The Office of Inspector General audited the Department`s consolidated financial statements as of and for the years ended September 30, 1998 and 1997. In the opinion of the Office of Inspector General, except for the environmental liabilities lines items in Fiscal year 1998, these financial statements present fairly, in all material respects, the financial position of the Department as of September 30, 1998 and 1997, and its consolidated net cost, changes in net position, budgetary resources, financing activities, and custodial activities for the years then ended in conformity with Federal accounting standards. In accordance with Government Auditing Standards, the Office of Inspector General issued a separate report on the Department internal controls. This report discusses needed improvements to the environmental liabilities estimating process and the reporting of performance measure information.

  13. Financial Statement: WR-FS-00-02

    Broader source: Energy.gov [DOE]

    Report on Matters Identified at The Idaho Operations Office During The Audit of The Department of Energy's Consolidated Fiscal Year 1999 Financial Statements

  14. Financial Statement: WR-FS-00-01

    Broader source: Energy.gov [DOE]

    Report on Matters Identified at The Hanford Site during the Audit of The Department of Energy's Consolidated Fiscal year 1999 Financial Statements

  15. Consolidated financial statements for fiscal year 1996

    SciTech Connect (OSTI)

    1997-02-01

    The following overview and accompanying audited financial statements have been prepared for Fiscal Year (FY) 1996 to report the financial position and the results of operations of the Department of Energy. These statements include the consolidated Statement of Financial Position and the consolidated Statement of Operations and Changes in Net Position. The statements have been prepared in accordance with the Office of Management and Budget Bulletin No. 94-01, Form and Content for Agency Financial Statements, and were developed in accordance with the hierarchy of accounting standards described therein. The overview provides a narrative on the Department of Energy`s mission, activities, and accomplishments. Utilizing performance measures as the primary vehicle for communicating Departmental accomplishments and results, this overview discusses the most significant measures while others are discussed in the supplemental information to the financial statements.

  16. 107_4 Combined report on financial statements (unqualified opinion), internal controls, and compliance and other matters in accordance with Government Auditing Standards … for FEDERAL ENTITIES (rev. 09/29/2009)

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    Memorandum Department of Energy REPLY TO AITN TO: IG-30 (A09FN002) SUBJECT: Federal Energy Regulatory Commission's Fiscal Year 2009 Financial Statement Audit Report No.: OAS-FS-10-01 TO: Chairman, Federal Energy Regulatory Commission The attached report presents the results of the independent certified public accountants' audit of the Federal Energy Regulatory Commission (Commission) Fiscal Year 2009 balance sheet and the related statements of net cost, changes in net position, budgetary

  17. Isotope Production and Distribution Program`s Fiscal Year 1997 financial statement audit

    SciTech Connect (OSTI)

    1998-03-27

    The Department of Energy Isotope Production and Distribution Program mission is to serve the national need for a reliable supply of isotope products and services for medicine, industry and research. The program produces and sells hundreds of stable and radioactive isotopes that are widely utilized by domestic and international customers. Isotopes are produced only where there is no U.S. private sector capability or other production capacity is insufficient to meet U.S. needs. The Department encourages private sector investment in new isotope production ventures and will sell or lease its existing facilities and inventories for commercial purposes. The Isotope Program reports to the Director of the Office of Nuclear Energy, Science and Technology. The Isotope Program operates under a revolving fund established by the Fiscal Year (FY) 1990 Energy and Water Appropriations Act and maintains financial viability by earning revenues from the sale of isotopes and services and through annual appropriations. The FY 1995 Energy and Water Appropriations Act modified predecessor acts to allow prices charged for Isotope Program products and services to be based on production costs, market value, the needs of the research community, and other factors. Although the Isotope Program functions as a business, prices set for small-volume, high-cost isotopes that are needed for research purposes may not achieve full-cost recovery. As a result, isotopes produced by the Isotope Program for research and development are priced to provide a reasonable return to the U.S. Government without discouraging their use. Commercial isotopes are sold on a cost-recovery basis. Because of its pricing structure, when selecting isotopes for production, the Isotope Program must constantly balance current isotope demand, market conditions, and societal benefits with its determination to operate at the lowest possible cost to U.S. taxpayers. Thus, this report provides a financial analysis of this situation.

  18. Financial, Audits, and Contracts Services

    Broader source: Energy.gov [DOE]

    The Office of Legacy Management’s (LM) Financial, Audits, and Contracts Services (FACS) Team performs the following management functions:

  19. Southwestern Power Administration Combined Financial Statements, 2006-2009

    SciTech Connect (OSTI)

    2009-09-01

    We have audited the accompanying combined balance sheets of the Southwestern Federal Power System (SWFPS), as of September 30, 2009, 2008, 2007, and 2006, and the related combined statements of revenues and expenses, changes in capitalization, and cash flows for the years then ended. As described in note 1(a), the combined financial statement presentation includes the hydroelectric generation functions of another Federal agency (hereinafter referred to as the generating agency), for which Southwestern Power Administration (Southwestern) markets and transmits power. These combined financial statements are the responsibility of the management of Southwestern and the generating agency. Our responsibility is to express an opinion on these combined financial statements based on our audits. We conducted our audits in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audits to obtain reasonable assurance about whether the combined financial statements are free of material misstatement. An audit includes consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of Southwestern and the generating agency’s internal control over financial reporting. Accordingly, we express no such opinion. An audit also includes examining, on a test basis, evidence supporting the amounts and disclosures in the combined financial statements, assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall combined financial statement presentation. We believe that our audits provide a reasonable basis for our opinion. In our opinion, the combined financial statements referred to above present fairly, in all material respects, the respective financial position of the Southwestern Federal Power

  20. DOE Audit Guidance for For-Profit Financial Assistance Awards (Part I)

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    I) April 2012 1 I. GENERAL AUDIT PROGRAM A. PURPOSE AND APPLICABILITY The following General Audit Program provides requirements and guidance for independent audit organizations in conducting program compliance audits of for-profit recipients of federal financial assistance from the Department of Energy (DOE) under DOE's Financial Assistance regulations at 10 CFR 600.316. The requirements for financial statement audits of for-profit recipients are not provided for under Regulation 10 CFR 600.316,

  1. Financial Statement: WR-FS-09-04 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    WR-FS-09-04 Financial Statement: WR-FS-09-04 May 17, 1999 Report on Matters Identified at the Oakland Operations Office during the Audit of The Department of Energy's Consolidated ...

  2. Audit Report: OAS-FS-09-06

    Broader source: Energy.gov [DOE]

    Uranium Enrichment Decontamination and Decommissioning Fund's Fiscal Year 2006 and 2005 Financial Statement Audit

  3. Audit Report: OAS-FS-13-02

    Office of Energy Efficiency and Renewable Energy (EERE)

    Management Letter on the Uranium Enrichment Decontamination and Decommissioning Fund's Fiscal Year 2011 Financial Statement Audit

  4. Supporting Statement: OE Recovery Act Financial Assistance Grants...

    Office of Environmental Management (EM)

    Supporting Statement: OE Recovery Act Financial Assistance Grants OMB Control Number 1910-5149 Supporting Statement: OE Recovery Act Financial Assistance Grants OMB Control Number ...

  5. Financial Statement: IG-FS-CA-06-04

    Broader source: Energy.gov [DOE]

    Review of Actions to Correct Financial Control and Reporting Weaknesses; Audit Report No: OAS-FS/CA-06-04

  6. I. GENERAL AUDIT PROGRAM A. PURPOSE AND APPLICABILITY

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    of federal financial assistance from the Department of Energy (DOE) under DOE's Financial Assistance Rregulations at 10 CFR 600.316. The requirements for financial statement audits of for-profit recipients are not provided for under Regulation 10 CFR 600.316, which applies only to program compliance audits. As such, this Audit Program and all compliance supplements (Parts II and III of this guidance) do not apply to financial statement audits. Audits of financial statements are allowable as

  7. A.12d1 Management letter when auditing financial statements of a nonpublic entity (excluding FDICIA engagements)-suggested format (Rev. 9/10)

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    5 OAI-FS-16-06 January 2016 U.S. Department of Energy Office of Inspector General Office of Audits and Inspections KPMG LLP Suite 12000 1801 K Street, NW Washington, DC 20006 KPMG LLP is a Delaware limited liability partnership, the U.S. member firm of KPMG International Cooperative ("KPMG International"), a Swiss entity. Attachment MANAGEMENT LETTER December 16, 2015 Mr. Rickey R. Hass Acting Inspector General U.S. Department of Energy 1000 Independence Avenue, S.W. Washington, DC

  8. SOUTHWESTERN POWER ADMINISTRATION COMBINED FINANCIAL STATEMENTS

    Broader source: All U.S. Department of Energy (DOE) Office Webpages (Extended Search)

    ADMINISTRATION COMBINED FINANCIAL STATEMENTS 2006-2009 This page inTenTionally lefT blank SOUTHWESTERN FEDERAL POWER SYSTEM Combined Financial Statements September 30, 2009, 2008, 2007, and 2006 (With Independent Auditors' Report Thereon) This page inTenTionally lefT blank KPMG LLP Suite 310 100 West Fifth Street Tulsa, OK 74103 KPMG LLP is a Delaware limited liability partnership, the U.S. member firm of KPMG International Cooperative ("KPMG International"), a Swiss entity.

  9. US Department of Energy Naval Petroleum and Oil Shale Reserves combined financial statements and management overview and supplemental financial and management information, September 30, 1995 and 1994

    SciTech Connect (OSTI)

    1996-02-15

    This report presents the results of the independent certified public accountant`s audit of the Department of Energy`s (Department) Naval Petroleum and Oil Shale Reserves (NPOSR) financial statements as of September 30, 1995. The auditors have expressed an unqualified opinion on the 1995 statements. Their reports on the NPOSR internal control structure and compliance with laws and regulations are also provided.

  10. Audit Report: OAS-FS-13-03 | Department of Energy

    Broader source: Energy.gov (indexed) [DOE]

    The Federal Energy Regulatory Commission's Fiscal Year 2012 Financial Statement Audit KPMG, LLP concluded that the financial statements present fairly, in all material respects,...

  11. Audit Report: ER-FS-99-01

    Broader source: Energy.gov [DOE]

    Results of Audit Procedures Performed at Chicago Operations Office During the Audit of the Department’s Consolidated Fiscal Year 1998 Financial Statements

  12. Audit Report: ER-FS-99-04

    Broader source: Energy.gov [DOE]

    Results of Audit Procedures Performed at the Strategic Petroleum Reserve During the Audit of the Department’s Consolidated Fiscal Year 1998 Financial Statements

  13. Audit report: ER-FS-99-02

    Broader source: Energy.gov [DOE]

    Matters Identified At The Oak Ridge Operations Office During the Audit Of The Department's Consolidated Fiscal Year 1998 Financial Statements

  14. Audit Report: OAS-FS-15-07

    Office of Energy Efficiency and Renewable Energy (EERE)

    Management Letter on the Audit of the Department of Energy's Consolidated Financial Statements for Fiscal Year 2014

  15. Audit Report: OAS-FS-14-06

    Office of Energy Efficiency and Renewable Energy (EERE)

    Management Letter on the Audit of the Department of Energy's Consolidated Financial Statements for Fiscal Year 2013

  16. Audit Report: OAI-FS-16-06

    Office of Energy Efficiency and Renewable Energy (EERE)

    Management Letter on the Audit of the Department of Energy’s Consolidated Financial Statements for Fiscal Year 2015

  17. About the Financial, Audits, and Contracts Services Team (LM-10.3) |

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    Department of Energy Financial, Audits, and Contracts Services Team (LM-10.3) About the Financial, Audits, and Contracts Services Team (LM-10.3) The Financial, Audits, and Contracts Services Team provides financial management support within LM in the areas of planning, budget, and financial management; program integration; controls and oversight; internal risk management and mitigation; and acquisition

  18. Western Area Power Administration. Combined power system financial statements

    SciTech Connect (OSTI)

    1998-02-26

    This report presents the results of the independent certified public accountants` audit of the Western Area Power Administration`s combined power system statements of assets, Federal investment and liabilities, and the related combined statements of revenues, expenses and accumulated net revenues, and cash flows. The auditors` report on Westerns internal control structure disclosed three new reportable conditions concerning the lack of: (1) a reconciliation of stores inventory from subsidiary ledgers to summary financial information, (2) communication of interest during construction and related adjustments to interest on Federal investment, and (3) a system to prevent and detect power billing errors. None of the conditions were considered to be material weaknesses. Western provided concurrence and corrective action plans. The auditors` report on Western`s compliance with laws and regulations also disclosed two new instances of noncompliance. Western failed to calculate nonreimbursable expenses in accordance with the Grand Canyon Protection Act and had an unexplained difference in gross Federal investment balances used to calculate interest on Federal investment. Western provided concurrence and corrective action plans for the instances.

  19. Consolidated Financial Statements | Department of Energy

    Broader source: Energy.gov (indexed) [DOE]

    Technology Management Letter on the Audit of the Department of Energy's Consolidated Balance Sheet for Fiscal Year 2008 November 13, 2008 Audit Report: OAS-FS-09-02 Federal...

  20. Audit Report: CR-FS-99-01

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    MANAGEMENT REPORT AUDIT OF THE DEPARTMENT OF ENERGY'S CONSOLIDATED FINANCIAL STATEMENTS FOR FISCAL YEAR 1998 Report Number: CR-FS-99-01 Capital Regional Audit Office Date of Issue: June 15, 1999 Germantown, MD 20874 MANAGEMENT REPORT AUDIT OF THE DEPARTMENT OF ENERGY'S CONSOLIDATED FINANCIAL STATEMENTS FOR FISCAL YEAR 1998 TABLE OF CONTENTS Page SUMMARY.................................................................................. 1 PART I - APPROACH AND

  1. Audit Report: CR-FS-96-03 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    Audit Report: CR-FS-96-03 April 15, 1996 Report on Matters Identified at Strategic Petroleum Reserve During Audit of Statement of Financial Position Audit Report: CR-FS-96-03 ...

  2. Audit Report: CR-FS-97-02 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    FS-97-02 Audit Report: CR-FS-97-02 May 1, 1997 Audit of the Department of Energy's Consolidated Financial Statements for Fiscal Year 1996 Audit Report: CR-FS-97-02 More Documents &...

  3. Audit Report: OAS-FS-10-05 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    5 Audit Report: OAS-FS-10-05 February 18, 2010 Uranium Enrichment Decontamination and Decommissioning Fund's Fiscal Year 2008 and 2007 Financial Statement Audit Audit Report: OAS-FS-10-05 (778.3 KB) More Documents & Publications Uranium Enrichment Decontamination and Decommissioning Fund's Fiscal Year 2008 and 2007 Financial Statement Audit, OAS-FS-10-05 Audit Report: OAS-FS-09-06 Audit Report: OAS-FS-09-02

  4. Audit Report: IG-FS-98-01 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    8-01 Audit Report: IG-FS-98-01 February 26, 1998 Report on "Audit of the Department of Energy's Consolidated Financial Statements for Fiscal Year 1997 The Office of Inspector General audited the Department's Consolidated Statement of Financial Position as of September 30, 1997, and the related Consolidated Statement of Operations and Changes in Net Position for the year then ended. In the opinion of the Office of Inspector General, these financial statements present fairly, in all material

  5. Audit Report: WR-FS-97-04

    Broader source: Energy.gov [DOE]

    Report on Matters Identified at the Richland Operations Office During the Audit of the Department's Consolidated Fiscal Year 1996 Financial Statements

  6. Audit Report: WR-FS-97-03

    Broader source: Energy.gov [DOE]

    Report on Matters Identified at the Rocky Flats Field Office During the Audit of the Department's Consolidated Fiscal Year 1996 Financial Statements

  7. Audit Report: WR-FS-99-04

    Broader source: Energy.gov [DOE]

    Matters Identified at the Oakland Operations Office During the Audit of the Department of Energy's Consolidated Fiscal Year 1998 Financial Statements

  8. Audit Report: WR-FS-99-03

    Broader source: Energy.gov [DOE]

    Matters Identified at the Richland Operations Office During the Audit of the Department of Energy's Consolidated Fiscal Year 1998 Financial Statements

  9. DOE Audit Guidance for For-Profit Financial Assistance Awards...

    Energy Savers [EERE]

    The audits of programs performed under CFDA number 81.135 should require a special test... includes generic audit objectives and suggested audit procedures to test internal control. ...

  10. Audit Report: OAS-FS-14-09 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    9 Audit Report: OAS-FS-14-09 July 1, 2014 Southwestern Federal Power System's Fiscal Year 2013 Financial Statement Audit We contracted with the independent public accounting firm of KPMG LLP (KPMG) to conduct the audit of Southwestern Federal Power System's financial statements and report on applicable internal controls and compliance with laws and regulations. KPMG concluded that the combined financial statements present fairly, in all material respects, the respective financial position of

  11. I. GENERAL AUDIT PROGRAM A. PURPOSE AND APPLICABILITY

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    and subrecipients of federal financial assistance from the Department of Energy (DOE). Such compliance audits must be conducted in accordance with the requirements and guidance set forth in Statement on Auditing Standards No. 117, Compliance Audits (SAS 117) and generally accepted government auditing standards (GAGAS). See section C below for more detail. The audit procedures provided in this Audit Program are the minimum necessary for uniform and consistent audit coverage. Auditors conducting

  12. Finanacial Statement: WR-FS-99-02

    Broader source: Energy.gov [DOE]

    Report on Matters Identified at the Albuquerque Operations Office During the Audit of the Department of Energy's Consolidated Fiscal Year 1998 Financial Statements

  13. Finanacial Statement: WR-FS-09-03

    Broader source: Energy.gov [DOE]

    Report on Matters Identified at the Richland Operations Office during the Audit of The Department of Energy's Consolidated Fiscal Year 1998 Financial Statements

  14. U.S. Department of Energy - Guide to Financial Assistance - Audit

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    Requirements for For-Profit Organizations | Department of Energy - Guide to Financial Assistance - Audit Requirements for For-Profit Organizations U.S. Department of Energy - Guide to Financial Assistance - Audit Requirements for For-Profit Organizations Policy Flash 2011-46, which was issued in association with the Office of Risk Management, provided the final audit guidance documents to assist for-profit recipients in complying with 10 CFR 600.316. In accordance with the recommendation

  15. Isotope Production and Distribution Program. Financial statements, September 30, 1994 and 1993

    SciTech Connect (OSTI)

    Marwick, P.

    1994-11-30

    The attached report presents the results of the independent certified public accountants` audit of the Isotope Production and Distribution (IP&D) Program`s financial statements as of September 30, 1994. The auditors have expressed an unqualified opinion on IP&D`s 1994 statements. Their reports on IP&D`s internal control structure and on compliance with laws,and regulations are also provided. The charter of the Isotope Program covers the production and sale of radioactive and stable isotopes, byproducts, and related isotope services. Prior to October 1, 1989, the Program was subsidized by the Department of Energy through a combination of appropriated funds and isotope sales revenue. The Fiscal Year 1990 Appropriations Act, Public Law 101-101, authorized a separate Isotope Revolving Fund account for the Program, which was to support itself solely from the proceeds of isotope sales. The initial capitalization was about $16 million plus the value of the isotope assets in inventory or on loan for research and the unexpended appropriation available at the close of FY 1989. During late FY 1994, Public Law 103--316 restructured the Program to provide for supplemental appropriations to cover costs which are impractical to incorporate into the selling price of isotopes. Additional information about the Program is provided in the notes to the financial statements.

  16. DOE Audit Guidance for For-Profit Financial Assistance Awards...

    Energy Savers [EERE]

    for under Regulation 10 CFR 600.316, which applies only to program compliance audits. ... Compliance audits as required under Regulation 10 CFR 600.316 and this Audit Program ...

  17. Audit Report: OAS-FS-13-01 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    1 Audit Report: OAS-FS-13-01 September 30, 2012 Uranium Enrichment Decontamination and Decommissioning Fund's Fiscal Year 2011 Financial Statement Audit The Office of Inspector General (OIG) engaged the independent public accounting firm of KPMG, LLP (KPMG) to perform an audit of the United States Department of Energy's Uranium Enrichment Decontamination and Decommissioning (D&D) Fund's FY 2011 financial statements. KPMG concluded that the financial statements present fairly, in all material

  18. Audit Report: OAI-FS-16-01 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    1 Audit Report: OAI-FS-16-01 November 16, 2015 Department of Energy's Fiscal Year 2015 Consolidated Financial Statements Pursuant to requirements established by the Government Management Reform Act of 1994, the Office of Inspector General engaged the independent public accounting firm of KPMG LLP (KPMG) to perform the audit of the Department of Energy's Fiscal Year 2015 Consolidated Financial Statements. KPMG audited the consolidated financial statements of the Department as of September 30,

  19. Audit Report: OAS-FS-15-02 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    2 Audit Report: OAS-FS-15-02 November 19, 2014 Western Federal Power System's Fiscal Year 2013 Financial Statement Audit We contracted with the independent public accounting firm of KPMG, LLP (KPMG) to conduct the audit of the Western Federal Power System's (Western) combined balance sheets and report on Western's financial statements and reporting on applicable internal controls and compliance with laws and regulations. KPMG concluded that the combined financial statements present fairly, in

  20. Audit Report: OAS-FS-15-03 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    3 Audit Report: OAS-FS-15-03 November 24, 2014 Department of Energy's Nuclear Waste Fund's Fiscal Year 2014 Financial Statement Audit We contracted with the independent public accounting firm of KPMG, LLP (KPMG) to conduct the audit of the Department of Energy's Nuclear Waste Fund's balance sheets and related statements of net cost, changes in net position, and budgetary resources. KPMG concluded that the financial statements present fairly, in all material respects, the respective financial

  1. Audit Report: OAS-FS-13-07 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    07 Audit Report: OAS-FS-13-07 December 3, 2012 Management Letter on the Federal Energy Regulatory Commission's Fiscal Year 2012 Financial Statement Audit (OUO Not Available for Viewing) More Documents & Publications Audit Report: OAS-FS-14-04 Audit Report: OAS-FS-12-04 Audit Report: OAS-FS-11-04

  2. Audit Report: IG-FS-97-01 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    report please email the report number to: igwebmaster@hq.doe.gov More Documents & Publications Audit Report: IG-FS-98-01 Financial Statement: IG-FS-01-01 Audit Report: ER-B-97-03...

  3. Audit Report: OAS-FS-07-02 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    7-02 Audit Report: OAS-FS-07-02 November 13, 2006 Report on the Department of Energy's ... Audit Report: OAS-FS-07-02 (664.82 KB) More Documents & Publications Financial Statement: ...

  4. Audit Report: OAS-FS-15-05 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    5 Audit Report: OAS-FS-15-05 December 17, 2014 Federal Energy Regulatory Commission's Fiscal Year 2014 Financial Statement Audit We contracted with the independent public accounting firm of KPMG, LLP (KPMG) to conduct the audit of the Federal Energy Regulatory Commission's (Commission) balance sheets and related statements of net cost, changes in net position, budgetary resources, and custodial activity. KPMG concluded that the financial statements present fairly, in all material respects, the

  5. Audit of the Department of Energy's Consolidated Financial Statements...

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    ... Plan-type contract, the Strategic Integrated Procurement ... Establish management review controls over the obligation of ... Review over Manual Journal Entries before Posting ...

  6. Audit Report: CR-FS-99-01 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    9-01 Audit Report: CR-FS-99-01 June 15, 1999 Management Report Audit of the Department of Energy's Consolidated Financial Statements for Fiscal Year 1998 As required by the Government Management Reform Act of 1994, we audited the U.S. Department of Energy's (Department) consolidated financial statements as of and for the years ended September 30, 1998 and 1997 to determine whether they presented fairly, in all material respects, the Department's financial position, net cost, changes in net

  7. Western Area Power Administration combined power system financial statements September 30, 1994 and 1993 and management overview and performance measurements

    SciTech Connect (OSTI)

    Marwick, P.

    1994-12-31

    The attached report presents the results of the independent certified public accountant`s audit of the Department of Energy`s Western Area Power Administration`s (Western) combined financial statements as of September 30, 1994. The auditors have expressed an unqualified opinion on Western`s 1994 statements. Their reports on Western`s internal control structure and on compliance with laws and regulations are also provided. Western was established in December 1977, and has the responsibility for the Federal electric power marketing and transmission functions in 15 central and western states. Western markets power, as required by existing law, at the lowest possible rates consistent with sound business principles to recover the costs of operation and capital invested in power facilities.

  8. Naval Petroleum and Oil Shale Reserves Combined Financial Statements September 30, 1994 and 1993 and Management Overview and Supplemental Financial and Management Information

    SciTech Connect (OSTI)

    1994-12-31

    This report presents the results of the independent certified public accountant`s audit of the Department of Energy`s (Department) Naval Petroleum and Oil Shale Reserves (NPOSR) financial statements as of September 30, 1994. The auditors have expressed an unqualified opinion on the 1994 statements. Their reports on the NPOSR internal control structure and on compliance with laws and regulations, and management letter on addressing needed improvements are also provided. NPOSR consists of petroleum reserves in California and Wyoming, and oil shale reserves in Colorado and Utah. The Government`s interests in NPOSR are managed by the Department through its headquarters office in Washington, D.C. In addition, the Department has site offices in both California and Wyoming that are responsible for contractor oversight functions. Daily operations are conducted under contract by two management and operating contractors. By law, NPOSR was authorized to produce crude oil at the maximum efficient rate for six years. The law allowed production to be extended for three year periods, provided that the President of the United States certified that continued maximum production was in the best interest of the nation. The current three year period ends on April 5, 1997. Additional information about NPOSR is provided in the overview and notes to the financial statements.

  9. Coverage of Independent Audits of For-Profit Firms

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    COVERAGE OF INDEPENDENT AUDITS FOR OTHER TRANSACTIONS (10 CFR 603) TABLE OF CONTENTS Part 1. General Information What is the purpose of this document? Why does the Federal Government need an audit? Can the audit be integrated with the regular audit of a firm's financial statements? What are the objectives of the audit? What is the source of the requirement for the audit? What should the IPA do if he or she finds that the Defense Contract Audit Agency is performing audits of the firm? Part 2.

  10. Audit Report: OAS-FS-15-01 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    1 Audit Report: OAS-FS-15-01 November 17, 2014 Department of Energy's Fiscal Year 2014 Consolidated Financial Statements We engaged the independent public accounting firm of KPMG, LLP (KPMG) to perform the audit of the Department of Energy's (Department) Fiscal Year 2014 Consolidated Financial Statements. KPMG concluded that these consolidated financial statements are presented fairly, in all material respects, in conformity with United States generally accepted accounting principles and has

  11. Audit Report: OAS-FS-15-11 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    1 Audit Report: OAS-FS-15-11 June 12, 2015 Southwestern Federal Power System's Fiscal Year 2014 Financial Statement Audit The Department of Energy Office of Inspector General contracted with the independent public accounting firm of KPMG, LLP, (KPMG) to express an opinion on Southwestern Federal Power System's financial statements and report on applicable internal controls and compliance with laws and regulations. KPMG concluded that the combined financial statements present fairly in accordance

  12. Financial Statement: OAS-FS-13-10

    Broader source: Energy.gov [DOE]

    Information Technology Management Letter on Audit of The Department of Energy's Consolidated Balance Sheet for Fiscal Year 2012

  13. DOE Audit Guidance For-Profit Financial Assistance Awards (Part...

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    ... NUMBERS INLCUDED IN THIS MATRIX MAY NOT ENCOMPASS ALL PROJECTS WITH FOR-PROFIT RECIPIENTS. IF AUDITING A PROJECT THAT FALLS UNDER A CFDA NUMBER THAT IS NOT INCLUDED IN THIS MATRIX, ...

  14. United States Department of Energy, Office of Environmental Management, Uranium Enrichment Decontamination and Decomissioning Fund financial statements, September 30, 1996 and 1995

    SciTech Connect (OSTI)

    1997-05-01

    The Energy Policy Act of 1992 (Act) established the Uranium Enrichment Decontamination and Decommissioning Fund (D and D Fund, or Fund) to pay the costs for decontamination and decommissioning three gaseous diffusion facilities located in Oak Ridge, Tennessee; Paducah, Kentucky; and Portsmouth, Ohio (diffusion facilities). The Act also authorized the Fund to pay remedial action costs associated with the Government`s operation of the facilities and to reimburse uranium and thorium licensees for the costs of decontamination, decommissioning, reclamation, and other remedial actions which are incident to sales to the Government. The report presents the results of the independent certified public accountants` audit of the D and D Fund financial statements as of September 30, 1996. The auditors have expressed an unqualified opinion on the 1996 statement of financial position and the related statements of operations and changes in net position and cash flows.

  15. Single Audit Act Initiatives by the Office of Risk Management, Office of the Chief Financial Officer Activities

    Broader source: Energy.gov [DOE]

    This Flash forwards a memorandum from the Chief Financial Officer on new initiatives relating to the Single Audit Act and Office of Management and Budget Circular A-1 33. The Office of Risk Management will provide services to assist DOE'S acquisition and financial assistance personnel in the review and use of audits performed under the Act and Circular.

  16. Audit Report: OAS-FS-12-05 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    5 Audit Report: OAS-FS-12-05 February 6, 2012 Audit of the Department of Energy's Consolidated Financial Statements for Fiscal Year 2011 Consolidated financial statements of the United States Department of Energy (Department or DOE) as of and for the year ended September 30, 2011, and have issued our report thereon dated November 14, 2011. Audit Report: OAS-FS-12-05 (216.9 KB) More Documents & Publications Audit Report: OAS-FS-13-08 Audit Report: OAS-FS-14-06 Audit Report: OAS-FS-11-05

  17. Audit Report: OAS-FS-10-06 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    6 Audit Report: OAS-FS-10-06 April 21, 2010 Uranium Enrichment Decontamination and Decommissioning Fund's Fiscal Year 2009 Financial Statement Audit The attached report presents the results of the independent certified public accountants' audit of the United States Department of Energy's Uranium Enrichment Decontamination and Decommissioning Fund's (D&D Fund) Fiscal Year (FY) 2009 balance sheet and the related statements of net cost, changes in net position, and budgetary resources. Audit

  18. Audit Report: OAS-FS-11-03 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    3 Audit Report: OAS-FS-11-03 November 15, 2010 Office of Civilian Radioactive Waste Management's Fiscal Year 2010 Financial Statement Audit Report No The attached report presents the results of the independent certified public accountants' audit of the Office of Civilian Radioactive Waste Management's (OCRWM) Fiscal Year 2010 balance sheet and the related statements of net cost, changes in net position, and budgetary resources. Audit Report: OAS-FS-11-03 (260.67 KB) More Documents &

  19. Audit Report: OAS-FS-12-06 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    6 Audit Report: OAS-FS-12-06 March 8, 2012 Southwestern Federal Power System's Fiscal Year 2006, 2007, 2008 and 2009 Financial Statement Audits Results of the independent certified public accountant's audits of the Southwestern Federal Power System's (SWFPS) Fiscal Year 2009, 2008, 2007 and 2006 combined balance sheets and the related combined statements of revenues and expenses, changes in net Federal investment, and cash flows. Audit Report: OAS-FS-12-06 (1.13 MB) More Documents &

  20. Audit Report: OAI-FS-16-07 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    7 Audit Report: OAI-FS-16-07 April 6, 2016 Western Federal Power System's Fiscal Year 2015 Financial Statement Audit This report presents the results of the independent certified public accountants' audit of the Western Federal Power System's (Western) combined balance sheets, as of September 30, 2015 and 2014, and the related combined statements of changes in capitalization, revenues and expenses, and cash flows for the years then ended. To fulfill the Office of Inspector General's (OIG) audit

  1. Audit Report: OAS-FS-13-08 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    8 Audit Report: OAS-FS-13-08 December 17, 2012 Management Letter on the Audit of the Department of Energy's Consolidated Financial Statements for Fiscal Year 2012 KPMG, LLP noted certain matters involving internal control and other operational matters during their audit of the Department of Energy's (Department) Consolidated Financial Statements for Fiscal Year (FY) 2012. These matters are intended to improve the Department's internal controls or result in other operational efficiencies. The

  2. Audit Report: OAS-FS-11-01 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    1 Audit Report: OAS-FS-11-01 November 12, 2010 Report on the Department of Energy's Fiscal Year2010 Consolidated Financial Statements This is to inform you that the audit of the Department of Energy's (Department) Fiscal Year (FY) 2010 Consolidated Financial Statements has resulted in an unqualified audit opinion. Pursuant to requirements established by the Government Management Reform Act of 1994, the Office of Inspector General (OIG) engaged the independent public accounting firm of KPMG LLP

  3. Audit Report: OAS-FS-15-04 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    4 Audit Report: OAS-FS-15-04 December 15, 2014 Management Letter on the Western Federal Power System's Fiscal Year 2013 Financial Statement Audit KPMG, LLP noted certain matters involving internal control and other operational matters during their audit of the Department of Energy's (Department) combined financial statements of the Western Federal Power System for fiscal year 2013. These matters are intended to improve the Department's internal controls or result in other operational

  4. Financial Statement: OAS-FS-07-02 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    OAS-FS-07-02 Financial Statement: OAS-FS-07-02 November 13, 2006 Department of Energy's Fiscal Year 2006 Consolidated Balance Sheet Report: OAS-FS-07-02 (850.69 KB) More Documents ...

  5. AUDIT REPORT Federal Energy Regulatory Commission's Fiscal Year...

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    Fiscal Year 2015 Financial Statement Audit OAI-FS-16-02 November 2015 U.S. Department of ... in the Management's Discussion and Analysis section be presented to supplement the ...

  6. Audit Report: ER-FS-99-04

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    (8-89) EFG (07-90) United States Government Department of Energy Memorandum INTRODUCTION AND OBJECTIVE The Government Management Reform Act of 1994 requires that audited financial statements covering all accounts and associated activities of the Department be submitted annually to the Office of Management and Budget. A Departmentwide audit of the consolidated Fiscal Year 1998 financial statements was conducted by examining internal controls, assessing compliance with laws and regulations,

  7. Audit Report: IG-FS-96-01 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    6-01 Audit Report: IG-FS-96-01 February 29, 1996 Audit of The U.S. Department of Energy's Consolidated Statement of Financial Position (as of September 30, 1995) Audit Report: IG-FS-96-01 (94.78 KB) More Documents & Publications Audit Report: WR-FS-96-01 Audit Report: WR-FS-97-03 Baseline Environmental Management Report (BEMR) in 1995

  8. Audit Report: OAS-FS-12-01 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    1 Audit Report: OAS-FS-12-01 November 15, 2011 The Federal Energy Regulatory Commission's Fiscal Year 2011 Financial Statement Audit KPMG concluded that the financial statements present fairly, in all material respects, the financial position of the Federal Energy Regulatory Commission as of September 30, 2011, and its net costs, changes in net position, budgetary resources, and custodial activity for the years then ended, in conformity with United States generally accepted accounting

  9. Federal Energy Regulatory Commission's Fiscal Year 2010 Financial...

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    Commission's Fiscal Year 2010 Financial Statement Audit Report No.: OAS-FS-11-02 TO: ... The information in the Management's Discussion and Analysis is not a required part of ...

  10. Audit Report: OAI-FS-16-10 | Department of Energy

    Energy Savers [EERE]

    FS-16-10 Audit Report: OAI-FS-16-10 August 29, 2016 Southwestern Federal Power System's Fiscal Year 2015 Financial Statement Audit This report presents the results of the independent certified public accountants' audit of the Southwestern Federal Power System's (SWFPS) combined balance sheets, as of September 30, 2015 and 2014, and the related combined statements of changes in capitalization, revenues and expenses, and cash flows for the years then ended. To fulfill the Office of Inspector

  11. Audit Report: OAS-FS-12-03 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    3 Audit Report: OAS-FS-12-03 November 2, 2011 The Department of Energy's Nuclear Waste Fund's Fiscal Year 2011 Financial Statements The attached report presents the results of the independent certified public accountants' audit of the Department of Energy's Nuclear Waste Fund's (Fund) Fiscal Year 2011 balance sheet and the related statements of net cost, changes in net position, and budgetary resources.To fulfill the Office of Inspector General's audit responsibilities, we contracted with the

  12. Audit Report: OAS-FS-12-10 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    10 Audit Report: OAS-FS-12-10 July 30, 2012 Southwestern Federal Power System's Fiscal Year 2010 Financial Statement Audit We contracted with the independent public accounting firm of KPMG, LLP (KPMG) to audit the combined balance sheets of the Southwestern Federal Power System (SWFPS) as of September 30, 2010 and 2009, and the related combined statements of revenues and expenses, changes in net Federal investment and cash flows for the years then ended. KPMG concluded that the combined

  13. Audit Report: OAI-FS-16-02 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    2 Audit Report: OAI-FS-16-02 November 18, 2015 Federal Energy Regulatory Commission's Fiscal Year 2015 Financial Statement Audit This report presents the results of the independent certified public accountants' audit of the balance sheets of the Federal Energy Regulatory Commission (Commission), as of September 30, 2015 and 2014, and the related statements of net cost, changes in net position, budgetary resources, and custodial activity for the years then ended. To fulfill Office of Inspector

  14. Audit Report: OAS-FS-14-07 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    7 Audit Report: OAS-FS-14-07 March 20, 2014 Department of Energy's Uranium Enrichment Decontamination and Decommissioning Fund's Fiscal Year 2012 Financial Statement Audit We contracted with the independent public accounting firm of KPMG, LLP (KPMG) to conduct the audit of the Department of Energy's (Department) Uranium Enrichment Decontamination and Decommissioning Fund's (D&D Fund) Fiscal Year 2012 balance sheets and the related statements of net cost, changes in net position and budgetary

  15. Audit Report: OAS-FS-15-12 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    2 Audit Report: OAS-FS-15-12 August 6, 2015 Western Federal Power System's Fiscal Year 2014 Financial Statement Audit The Department of Energy Office of Inspector General contracted with the independent public accounting firm of KPMG, LLP, (KPMG) to conduct an audit of the Western Federal Power System's (Western) combined balance sheets, as of September 30, 2014 and 2013, and the related combined statements of changes in capitalization, revenues and expenses, and cash flows for the years then

  16. Audit Report: OAI-FS-16-09 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    FS-16-09 Audit Report: OAI-FS-16-09 May 6, 2016 Management Letter on the Western Federal Power System's Fiscal Year 2015 Financial Statement Audit KPMG LLP (KPMG), our contract auditors, planned and performed an audit of the combined financial statements of the Western Federal Power System (the System) as of and for the year ended September 30, 2015. During the audit, KPMG noted certain matters involving internal control and other operational matters that are presented in the management letter

  17. Audit Report: IG-FS-99-01 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    9-01 Audit Report: IG-FS-99-01 February 25, 1999 Audit Of The U.S Department Of Energy's Consolidated Financial Statements For Fiscal Year 1998 We have audited the accompanying consolidated balance sheets of the U.S. Department of Energy (Department) as of September 30, 1998 and 1997, and the related consolidated statements of net cost, changes in net position, budgetary resources, financing, and custodial activity for the years then ended. These financial statements are the responsibility of

  18. Naval Petroleum Reserve Number 1 financial statements September 30, 1997 and 1996 (with independent auditors` report thereon)

    SciTech Connect (OSTI)

    1997-12-31

    The Naval Petroleum and Oil Shale Reserves (NPOSR) produces crude oil and associated hydrocarbons from the Naval Petroleum Reserve No. 1 (NPR-1) in a manner to achieve the greatest value and benefits to the US taxpayer. As required by the 1996 National Defense Authorization Act, the Department of Energy offered NPR-1 for sale during FY 1997. DOE structured the sale so as to offer two types of ownership segments: one operatorship segment, consisting of 74% of the US interest in NPR-1, and 13 nonoperating segments, each consisting of 2% of the US interest. Potential purchasers could bid on one, some, or all of the segments. If a single purchaser wanted to buy all of the Government`s interest, then its bid would have to exceed the total of the highest bids for all of the individual segments. Bids were due October 1, 1997, at which time DOE received 22 bids from 15 parties acting alone or in concert. The report and management letter present the results of the independent certified public accountants` audits of the Department of Energy`s Naval Petroleum Reserve Number 1 (NPR-1) financial statements as of, and for the years ended, September 30, 1997 and 1996.

  19. U.S. Department of Energy Naval Petroleum and Oil Shale Reserves combined financial statements, September 30, 1996 and 1995

    SciTech Connect (OSTI)

    1997-03-01

    The Naval Petroleum and Oil Shale Reserves (NPOSR) produces crude oil and associated hydrocarbons from the Naval Petroleum Reserves (NPR) numbered 1, 2, and 3, and the Naval Oil Shale Reserves (NOSR) numbered 1, 2, and 3 in a manner to achieve the greatest value and benefits to the US taxpayer. NPOSR consists of the Naval Petroleum Reserve in California (NPRC or Elk Hills), which is responsible for operations of NPR-1 and NPR-2; the Naval Petroleum Oil Shale Reserve in Colorado, Utah, and Wyoming (NPOSR-CUW), which is responsible for operations of NPR-3, NOSR-1, 2, and 3 and the Rocky Mountain Oilfield Testing Center (RMOTC); and NPOSR Headquarters in Washington, DC, which is responsible for overall program direction. Each participant shares in the unit costs and production of hydrocarbons in proportion to the weighted acre-feet of commercially productive oil and gas formations (zones) underlying the respective surface lands as of 1942. The participating shares of NPR-1 as of September 30, 1996 for the US Government and Chevron USA, Inc., are listed. This report presents the results of the independent certified public accountants` audit of the Department of Energy`s (Department) Naval Petroleum and Oil Shale Reserves (NPOSR) financial statements as of September 30, 1996.

  20. Audit Report: WR-FS-96-01 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    Audit Report: WR-FS-96-01 Audit Report: WR-FS-96-01 March 18, 1996 Report on Matters Identified at the Richland Operations Office During the Audit of the Department's Consolidated Statement of Financial Position as of September 30, 1995 Audit Report: WR-FS-96-01 (55.23 KB) More Documents & Publications Audit Report: WR-FS-97-03 Audit Report: WR-FS-97-04 Semiannual Report to Congress: October 1, 1995 - March 31, 1996

  1. Audit Report: IG-0476 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    6 Audit Report: IG-0476 July 7, 2000 Best Practices for Environmental Management Baseline Development In February 1999, you directed the Office of Environmental Management (EM) to implement controls to correct weaknesses in the environmental liability estimate identified during the Fiscal Year 1998 financial statement audit. You also requested the Office of Inspector General (OIG) to conduct an interim status review to ensure that these controls were sufficient to correct the weaknesses. In

  2. United States Department of Energy Office of Nuclear Energy, Isotope Production and Distribution Program financial statements, September 30, 1996 and 1995

    SciTech Connect (OSTI)

    1997-04-01

    The charter of the Department of Energy (DOE) Isotope Production and Distribution Program (Isotope Program) covers the production and sale of radioactive and stable isotopes, associated byproducts, surplus materials such as lithium, and related isotope services. Service provided include, but are not limited to, irradiation services, target preparation and processing, source encapsulation and other special preparations, analyses, chemical separations, and leasing of stable isotopes for research purposes. Isotope Program products and services are sold worldwide for use in a wide variety of research, development, biomedical, and industrial applications. This report presents the results of the independent certified public accountants` audit of the Isotope Production and Distribution Program`s (Isotope) financial statements as of September 30, 1996.

  3. Audit Report: OAS-FS-06-01 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    6-01 Audit Report: OAS-FS-06-01 November 14, 2005 Report o the Department of Energy's ... 2005 Consolidated Financial Statements, OAS-FS-06-01 Audit Report: OAS-FS-06-01 (691.79 ...

  4. Audit Report: OAI-FS-16-03 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    3 Audit Report: OAI-FS-16-03 December 1, 2015 Department of Energy Nuclear Waste Fund's Fiscal Year 2015 Financial Statement Audit The attached report presents the results of the independent certified public accountants' audit on the balance sheets, as of September 30, 2015 and 2014, of the Department of Energy Nuclear Waste Fund (Fund) and the related statements of changes in net cost, changes in net position, and statements of budgetary resources for the years then ended. To fulfill Office of

  5. Audit Report: OAI-FS-16-04 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    4 Audit Report: OAI-FS-16-04 January 7, 2016 Management Letter on the Federal Energy Regulatory Commission's Fiscal Year 2015 Financial Statement During the audit, KPMG, LLP (KPMG), our contract auditors, noted certain matters involving internal control and other operational matters. These comments and recommendations are intended to improve internal control or result in other operating efficiencies. KPMG noted two new findings that were issued during the course of the audit, and Management

  6. Audit Report: OAS-FS-15-08 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    8 Audit Report: OAS-FS-15-08 January 7, 2015 Management Letter on the Federal Energy Regulatory Commission's Fiscal Year 2014 Financial Statement Audit During the audit, KPMG, LLP (KPMG), our contract auditors, noted certain matters involving internal control and other operational matters. These comments and recommendations are intended to improve internal control or result in other operating efficiencies. Additionally, KPMG identified certain deficiencies in internal control that it considered

  7. AUDIT REPORT

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    Implementation of the Department of Energy's CyberOne Initiative OAI-L-16-11 June 2016 U.S. Department of Energy Office of Inspector General Office of Audits and Inspections Department of Energy Washington, DC 20585 June 17, 2016 MEMORANDUM FOR THE CHIEF FINANCIAL OFFICER CHIEF INFORMATION OFFICER FROM: Sarah B. Nelson Assistant Inspector General for Audits and Administration Office of Inspector General SUBJECT: INFORMATION: Audit Report on the "Implementation of the Department of Energy's

  8. Audit Report: OAS-FS-10-02 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    2 Audit Report: OAS-FS-10-02 November 12, 2009 Report on "The Department of Energy's FiscalYear 2009 Consolidated Financial Statements" This is to inform you that the Department of Energy's (Department) Consolidated Financial Statements for Fiscal Year (FY) 2009 have received an unqualified opinion. Pursuant to requirements established by the Government Management Reform Act of 1994, the Office of Inspector General (OIG) engaged the independent public accounting firm of KPMG LLP (KPMG)

  9. Audit Report: IG-0379 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    9 Audit Report: IG-0379 September 8, 1995 Report on Audit of Bonneville Power ... More Documents & Publications EIS-0162: Final Environmental Impact Statement EIS-0145: ...

  10. US Department of Energy Naval petroleum reserve number 1. Financial statement audit

    SciTech Connect (OSTI)

    1997-03-01

    The Naval Petroleum and Oil Shale Reserves (NPOSR) produces crude oil and associated hydrocarbons from the Naval Petroleum Reserves (NPR) numbered 1, 2, and 3, and the Naval Oil Shale Reserves numbered 1, 2, and 3 in a manner to achieve the greatest value and benefits to the United States taxpayer. NPOSR was established by a series of Executive Orders in the early 1900s as a future source of liquid fuels for the military. NPOSR remained largely inactive until Congress, responding to the Arab oil embargo of 1973-74, passed the Naval Petroleum Reserves Production Act of 1976. The law authorized production for six years. Thereafter, NPOSR production could be reauthorized by the President in three-year increments. Since enactment of the law, every President has determined that continuing NPOSR production is in the nation`s best interest. NPOSR currently is authorized to continue production through April 5, 2000.

  11. U.S. Department of Energy - Guide to Financial Assistance - Audit...

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    In accordance with the recommendation contained in IG report OAS-M-11-02, attached is a new chapter of the Guide to Financial Assistance to provide direction to financial ...

  12. Audit Letter Report: OAS-L-09-06 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    6 Audit Letter Report: OAS-L-09-06 March 6, 2009 Federal Manager's Financial Integrity Act The Federal Managers' Financial Integrity Act (FMFIA) of 1982 requires agency heads to provide an annual assurance statement on whether internal control and financial systems provide reasonable assurance that the integrity of Federal programs and operations is protected. [n response. the Department of Energy (Department) developed a program for evaluating the adequacy of its internal controls and

  13. DOE Audit Guidance for For-Profit Financial Assistance Awards (Part II)

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    II) General Compliance Supplement April 2012 1 II. GENERAL COMPLIANCE SUPPLEMENT INTRODUCTION The objectives of most compliance requirements for DOE programs are generic in nature. For example, most programs have eligibility requirements. While the criteria for determining eligibility vary by program, the objective of the compliance requirement that only eligible entities participate is consistent across all programs. Rather than repeat these compliance requirements, audit objectives, and

  14. DOE Audit Guidance for For-Profit Financial Assistance Awards (Part III)

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    III) April 2012 III. PROGRAM-SPECIFIC COMPLIANCE SUPPLEMENTS For fiscal year 2011, no DOE programs have compliance requirements that are distinct from the general compliance requirements included in Part II of this guidance (General Compliance Supplement). Therefore, audits of recipients with fiscal years ending in 2011 should be conducted in accordance with the compliance requirements included in Part II of this guidance. For fiscal years subsequent to 2011, program-specific compliance

  15. Financial Statement: OAS-FS-07-02 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    OAS-FS-07-02 November 13, 2006 Department of Energy's Fiscal Year 2006 Consolidated Balance Sheet Report: OAS-FS-07-02 More Documents & Publications Audit Report: OAS-FS-07-02...

  16. TESTIMONY OF WILLIAM S. MAHARAY DEPUTY INSPECTOR GENERAL FOR AUDIT SERVICES

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    TESTIMONY OF WILLIAM S. MAHARAY DEPUTY INSPECTOR GENERAL FOR AUDIT SERVICES U.S. DEPARTMENT OF ENERGY WASHINGTON D.C. BEFORE THE SUBCOMMITTEE ON GOVERNMENT MANAGEMENT, ORGANIZATION AND PROCUREMENT COMMITTEE ON OVERSIGHT AND GOVERNMENT REFORM U.S. HOUSE OF REPRESENTATIVES MARCH 20,2007 Mr. Chairman and members of the Subcommittee, I am pleased to be here at your request to testify on issues associated with the FY 2005 and 2006 Audits of the Department of Energy's Financial Statements. Over the

  17. Audit Letter Report: OAS-L-09-12 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    2 Audit Letter Report: OAS-L-09-12 July 23, 2009 Agreed-Upon Procedures for Federal Payroll The Office of Management and Budget Bulletin No. 07-04 (Bulletin), "Audit Requirements for Federal Financial Statements," dated September 4, 2007, amended august 25, 2008, requires an annual audit of civilian payroll of executive departments and other Government agencies. Auditors are required to follow the agreed-upon procedures in Section 11 of the Bulletin to assess the reasonableness of life

  18. Supplemental Audit Services | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    Supplemental Audit Services Supplemental Audit Services The Office of Procurement and Assistance Management (OPAM) awarded a contract for supplemental audit services on May 12,20 10. The purpose of this contract is to perform audit services in support of both financial assistance and contractual instrument awards department-wide. Although the focus of this contract is for auditing ARRA work, other non-ARRA auditing services may also be ordered. PF2010-57 Supplemental Audit Services (147.08 KB)

  19. Audit Report: ER-FS-99-03

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    S. DEPARTMENT OF ENERGY OFFICE OF INSPECTOR GENERAL MATTERS IDENTIFIED AT THE SAVANNAH RIVER OPERATIONS OFFICE DURING THE AUDIT OF THE DEPARTMENT'S CONSOLIDATED FISCAL YEAR 1998 FINANCIAL STATEMENTS The office of Inspector General wants to make the distribution of its reports as customer friendly and cost effective as possible. Therefore, this report will be available electronically through the Internet at the following addresses: Department of Energy Management and Administration Home Page

  20. Audit Report: DOE/IG-0902 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    March 26, 2014 National Nuclear Security Administration Nuclear Weapons Systems Configuration Management The Office ... Programmatic Environmental Impact Statement Audit ...

  1. Isotope production and distribution Programs Fiscal Year (FY) 1995 Financial Statement Audit (ER-FC-96-01)

    SciTech Connect (OSTI)

    1996-02-12

    The charter of the Department of Energy (DOE) Isotope Production and Distribution Program (Isotope Program) covers the production and sale of radioactive and stable isotopes, associated byproducts, surplus materials such as lithium and deuterium, and related isotope services. Services provided include, but are not limited to, irradiation services, target preparation and processing, source encapsulation and other special preparations, analyses, chemical separations, and leasing of stable isotopes for research purposes. Isotope Program products and services are sold worldwide for use in a wide variety of research, development, biomedical, and industrial applications. The Isotope Program reports to the Director of the Office of Nuclear Energy, Science and Technology. The Isotope Program operates under a revolving fund, as established by the Fiscal Year 1990 Energy and Water Appropriations Act (Public Law 101-101). The Fiscal Year 1995 Appropriations Act (Public Law 103-316) modified predecessor acts to allow prices charged for Isotope Program products and services to be based on production costs, market value, the needs of the research community, and other factors. Prices set for small-volume, high-cost isotopes that are needed for research may not achieve full-cost recovery. Isotope Program costs are financed by revenues from the sale of isotopes and associated services and through payments from the isotope support decision unit, which was established in the DOE fiscal year 1995 Energy, Supply, Research, and Development appropriation. The isotope decision unit finances the production and processing of unprofitable isotopes that are vital to the national interest.

  2. Audit Report: OAS-L-08-03 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    3 Audit Report: OAS-L-08-03 December 11, 2007 The Department of Energy's Implementation of Revised OMB Circular No. A-123 The Office of Management and Budget's (OMB) revised Circular No. A-123 (A-123) requires Federal agencies to assess, document and test their internal controls over financial reporting and prepare an annual assurance statement on the operating effectiveness of those controls. The Department of Energy (Department), with approval from OMB, elected to use a three year phased

  3. Audit Report: OAS-L-04-06 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    6 Audit Report: OAS-L-04-06 December 5, 2003 Federal Managers' Financial Integrity Act Audit Report Audit Report OAS-L-04-06.pdf (236.49 KB) More Documents & Publications Audit Report: OAS-L-03-05 Audit Report: OAS-L-05-01 Audit Report: OAS-L-03-

  4. Audit Report: IG-0513 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    3 Audit Report: IG-0513 July 16, 2001 Financial Assistance for Biomass-to-Ethanol Projects The Department of Energy (Department) has the strategic objective of reducing the...

  5. Audit Memo Template

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    ... Year 2011 Consolidated Financial Statements OAS-L-12-05 4232012 The Joint Actinide Shock Physics Experimental Research Facility at the Nevada National Security Site OAS-V-12-06 ...

  6. Sandia National Laboratories: Working with Sandia: Contract Audit

    Broader source: All U.S. Department of Energy (DOE) Office Webpages (Extended Search)

    Audit iSupplier Account Accounts Payable Contract Information Construction and Facilities Contract Audit Working with Sandia Contract Audit Sandia has designated the Contract Audit Department as an independent appraiser responsible for auditing supplier contracts and subcontracts that support the Laboratories' mission. Contract Audit also provides accounting and financial services in the negotiation, administration, and settlement of costs for contracts placed by Sandia Procurement. The

  7. DOE Audit Guidance For-Profit Financial Assistance Awards (Part IV) Matrix of Compliance Requirements April 2012

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    Equipment and Real Property Management Matching, Level of Effort, Earmarking Period of Availability of Federal Funds Procurement/ Suspension/ Debarment Reporting Subrecipient Monitoring Special Tests and Provisions 81.036 Inventions and Innovations Yes Yes Yes Yes Yes Yes Yes Yes Yes 81.041 State Energy Program Yes Yes Yes Yes Yes Yes Yes Yes Yes 81.049 Office of Science Financial Assistance Program Yes Yes Yes Yes Yes Yes Yes Yes Yes 81.079 Regional Biomass Energy Programs Yes Yes Yes Yes Yes

  8. Department of Energy (DOE) Audit Guidance for For-Profit Recipients

    Broader source: Energy.gov [DOE]

    Policy Flash 2012-39 provided the final audit guidance documents for independent audit forms to use in conducting compliance audits of for-profit recipients of federal financial assistance from DOE for FY 2011 and thereafter.

  9. Audit Report: OAS-L-08-06 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    6 Audit Report: OAS-L-08-06 February 6, 2008 Federal Manager's Financial Integrity Act Audit Report: OAS-L-08-06 (188.8 KB) More Documents & Publications Audit Letter Report: ...

  10. Final For-Profit Audit Guidance (FY 2011 - FY 2014) | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    Final For-Profit Audit Guidance (FY 2011 - FY 2014) Final For-Profit Audit Guidance (FY 2011 - FY 2014) NOTE THE ATTACHED APPLIES TO AUDITS FOR RECIPIENT'S FYS 2011, 2012, 2013, and 2014. The following General Audit Program provides requirements and guidance for independent audit organizations in conducting program compliance audits of for-profit recipients of federal financial assistance from the Department of Energy (DOE) under DOE's Financial Assistance regulations at 10 CFR 600.316. The

  11. Financial Management Committee

    Broader source: All U.S. Department of Energy (DOE) Office Webpages (Extended Search)

    available by BPA on December 17, 2010 and contains BPA-approved Agency Financial Information. 22 Report ID: 0061FY11 Transmission Services Detailed Statement of Revenues and...

  12. Financial Management Committee

    Broader source: All U.S. Department of Energy (DOE) Office Webpages (Extended Search)

    available by BPA on November 28, 2011 and contains BPA-approved Agency Financial Information. 10 Report ID: 0061FY12 Transmission Services Detailed Statement of Revenues and...

  13. Financial Management Committee

    Broader source: All U.S. Department of Energy (DOE) Office Webpages (Extended Search)

    available by BPA on January 27, 2012 and contains BPA-approved Agency Financial Information. 13 Report ID: 0061FY12 Transmission Services Detailed Statement of Revenues and...

  14. Financial Management Committee

    Broader source: All U.S. Department of Energy (DOE) Office Webpages (Extended Search)

    available by BPA on November 19, 2010 and contains BPA-approved Agency Financial Information. 22 Report ID: 0061FY11 Transmission Services Detailed Statement of Revenues and...

  15. Financial Management Committee

    Broader source: All U.S. Department of Energy (DOE) Office Webpages (Extended Search)

    available by BPA on June 29, 2012 and contains BPA-approved Agency Financial Information. 12 Report ID: 0061FY12 Transmission Services Detailed Statement of Revenues and...

  16. Audit Report: OAS-L-04-20 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    0 Audit Report: OAS-L-04-20 September 3, 2004 Audit of Selected Financial Assistance Awards in the Office of Science OAS-L-04-20.pdf (381 KB) More Documents & Publications Audit Report: OAS-L-05-01 Audit Report: OAS-L-05-05 Audit Report: OAS-L-05-07

  17. Audit Report: OAS-L-05-01 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    1 Audit Report: OAS-L-05-01 December 10, 2004 Federal Managers' Financial Integrity Act Audit Report OAS-L-05-01.pdf (435.64 KB) More Documents & Publications Audit Report: OAS-L-06-04 Audit Report: OAS-L-07-09 Audit Report: CR-L-01-06

  18. Audit Report: OAS-L-07-09 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    9 Audit Report: OAS-L-07-09 March 13, 2007 Federal Managers' Financial Integrity Act Audit Report: OAS-L-07-09 (202.16 KB) More Documents & Publications Audit Report: OAS-L-06-04 Audit Report: OAS-L-05-01 Audit Report: OAS-L-04-06

  19. Financial Management Oversight

    Broader source: Directives, Delegations, and Requirements [Office of Management (MA)]

    2006-08-31

    The Order defines requirements for effective financial management and adherence to DOE and applicable external financial management requirements and sets forth standards for ensuring the integrity and responsiveness of financial management and the accuracy and reliability of DOEs financial statements. Supersedes DOE O 2200.13.

  20. Audit Report: IG-0432 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    2 Audit Report: IG-0432 November 20, 1998 The U.S. Department of Energy's Efforts to Increase The Financial Responsibility Of Its Major For-Profit Operating Contractors In 1994, the Departmental contract reform team recommended that the Department's major for-profit operating contractors assume greater financial responsibility. In response, the Department developed model contract provisions to increase contractor financial responsibility and accountability. The objective of the audit was to

  1. Audit Resolution

    Broader source: Energy.gov (indexed) [DOE]

    ... configuration settings such as password settings, audit policy changes, ... configurations, including better management of network administrator password controls. ...

  2. Audit Report: OAS-FS-09-01 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    09-01 Audit Report: OAS-FS-09-01 November 13, 2008 Report on the Department of Energy's ... Fnancial Statements Audit Report: OAS-FS-09-01 (586.82 KB) More Documents & ...

  3. Audit Report: ER-B-96-02 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    at Savannah River PDF icon Audit Report: ER-B-96-02 More Documents & Publications EIS-0120: Wetland Assessment Audit Report: IG-0655 EIS-0303: Draft Environmental Impact Statement

  4. Audit Report: OAS-L-13-06 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    Report: OAS-L-13-06 More Documents & Publications Audit Letter Report: OAS-L-09-03 EIS-0236-S4: Final Supplemental Programmatic Environmental Impact Statement Audit Report: IG-0484

  5. Financial Assistance Guide (2013) | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    Financial Assistance Guide (2013) Financial Assistance Guide (2013) Financial Assistance Guide (2013).pdf (539.19 KB) More Documents & Publications Guidance Documents Revised Guide for Financial Assistance U.S. Department of Energy - Guide to Financial Assistance - Audit Requirements for For-Profit Organizations

  6. Winning a prudence audit

    SciTech Connect (OSTI)

    Shepherd, S.H. ); Quan, T.F. ); Carroll, D.W.T. )

    1989-11-01

    The greatest hazard that a utility faces from owning a nuclear power plant is not radiation--it is regulation. Retrospective prudence audits have been used by public utility commissions (PUCs) as a basis to disallow recovery of billions of dollars of nuclear plant construction costs. These disallowances have caused severe financial damage to many utilities. Although a final decision on rates has not been made, the Arizona Corporation Commission's (ACC's) auditor recently completed its examination of the construction costs of the Palo Verde Nuclear Generating Station (PVNGS). The auditor reported that PVNGS was prudently designed and constructed. It concluded that {approximately}1% of the project (approximately $60.2 million out of the plant's overall $5.9 billion cost) was unreasonably expended. The auditor also found that the project management team had actually saved ratepayers over $300 million through exceptional management actions. This is a resounding endorsement of the work of the staff and management of Arizona Public Service (APS), Bechtel, Combustion Engineering, the AFL-CIO, and the hundreds of suppliers and contractors that participated in the construction of PVNGS. It is also a much different result from that of other recent prudence audits. The history, strategy, planning, and conduct of the audit overcame the biases that had produced proposals for large disallowances on other good plants. This paper describes the efforts taken that promoted fair and balanced audit findings (although APS does not endorse all of the audit findings).

  7. Procurement

    Broader source: All U.S. Department of Energy (DOE) Office Webpages (Extended Search)

    Reports A-133 Financial Statements A-133 Audit Reports FY06 A-133 audit report FY07 A-133 audit report FY08 A-133 audit report FY09 A-133 audit report FY10 A-133 audit report FY11 A-133 audit report FY11 Corrective Action Plan FY12 A-133 audit report A-133 Financial Statements FY08 A-133 financial statement FY09 A-133 financial statement FY10 A-133 financial statement

  8. Audit Report: OAS-L-14-01 | Department of Energy

    Office of Environmental Management (EM)

    Audit Report: OAS-L-14-01 November 18, 2013 Management of Tritium within the National Nuclear Security ... Final Supplemental Environmental Impact Statement EIS-0288

  9. Audit Report: OAS-FS-13-05 | Department of Energy

    Office of Environmental Management (EM)

    (KPMG) audited the Department of Energy's Nuclear Waste Fund's (Fund) Fiscal Year 2012 balance sheet and the related statements of net cost, changes in net position and budgetary...

  10. Audit Requirements for For-Profit Recipients

    Broader source: Energy.gov [DOE]

    In association with the Office of Risk management, we are issuing guidance implementing the requirements of 10 CFR 600.316 which contains audit requirements for for-profit recipients of financial assistance awards (prime awards) and sub-awards.

  11. Audit Report: IG-0893 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    IG-0893 Audit Report: IG-0893 September 9, 2013 Follow-up Audit of the Department of Energy's Financial Assistance for Integrated Biorefinery Projects The Department of Energy's Bioenergy Technologies Office (Program) supports the development of biomass resources into commercially viable biofuels, bioproducts and biopower. The Program provides financial assistance for integrated biorefinery projects to assist in building and operating facilities at each scale of development: pilot, demonstration

  12. Mission Statement

    Broader source: All U.S. Department of Energy (DOE) Office Webpages (Extended Search)

    Mission Statement Mission Statement Print ALS Mission Statement: "Support users in doing outstanding science in a safe environment."

  13. AUDIT REPORT

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    the Office of Science's Management of the Isotope Program OAI-L-16-12 July 2016 U.S. Department of Energy Office of Inspector General Office of Audits and Inspections Department of Energy Washington, DC 20585 July 1, 2016 MEMORANDUM FOR THE DIRECTOR, OFFICE OF SCIENCE FROM: Sarah B. Nelson Assistant Inspector General for Audits and Administration Office of Inspector General SUBJECT: INFORMATION: Audit Report for the "Followup on the Office of Science's Management of the Isotope

  14. Audit Report: OAS-L-06-04 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    04 Audit Report: OAS-L-06-04 December 20, 2005 Federal Managers' Financial Integrity Act Audit Report: OAS-L-06-04 (197.6 KB) More Documents & Publications Audit Report: OAS-L-07-09 Audit Report: OAS-L-05-0

  15. AUDIT REPORT

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    Audit Report on the "Management and Oversight of ... Project and Cold War through the production of plutonium. ... risks, the Richland Operations Office and the Office of ...

  16. AUDIT REPORT

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    Washington, DC 20585 June 2, 2015 MEMORANDUM FOR THE SECRETARY FROM: Gregory H. Friedman Inspector General SUBJECT: INFORMATION: Audit Report: "The Status of Cleanup at the ...

  17. Audit Resolution

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    ASSISTANT SECRETARY FOR ENERGY EFFICIENCY AND RENEWABLE ENERGY FROM: Gregory H. Friedman Inspector General SUBJECT: INFORMATION: Audit Report on "The Department of Energy's ...

  18. For-Profit Audit Guidance (FY 2010) | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    For-Profit Audit Guidance (FY 2010) For-Profit Audit Guidance (FY 2010) Coverage of Independent Audits of For-Profit Firms (173.84 KB) Audits for For-Profit Firms FAQ (344.88 KB) Part IV, Matrix of Compliance Requirements (215.84 KB) More Documents & Publications Financial Assistance Letter No. FAL 2006-03 Microsoft Word - FAL2006-03.doc Microsoft Word - FAL2006-03.doc

  19. Report on Matters Identified at Strategic Petroleum Reserve During Audit of Statement of Financial Position, CR-FS-96-03

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    is an ASCII-formatted version of a printed document. The page numbers in this electronic version may not be in the same order as those in the printed document. The printed document may also contain charts and photographs which are not reproduced in this electronic version. If you require the printed version of this document, contact the Office of Inspector General (IG-1), Department of Energy, 1000 Independence Avenue, SW, Washington, DC, 20585, or call the Office of Inspector General Reports

  20. Deputy Assistant Secretary Jack Surash's Written Statement before the Subcommittee on Financial and Contracting Oversight Committee on Homeland Security and Governmental Affairs (June 27, 2013)

    Broader source: Energy.gov [DOE]

    Written Statement of Jack Surash, Deputy Assistant Secretary for Acquisition and Project Management of Office of Environmental Management, United States Department of Energy, before the...

  1. A Guide to Energy Audits

    SciTech Connect (OSTI)

    Baechler, Michael C.

    2011-09-01

    Energy audits are a powerful tool for uncovering operational and equipment improvements that will save energy, reduce energy costs, and lead to higher performance. Energy audits can be done as a stand-alone effort or as part of a larger analysis across a group of facilities, or across an owner's portfolio. The purpose of an energy audit (sometimes called an 'energy assessment' or 'energy study') is to determine where, when, why and how energy is used in a facility, and to identify opportunities to improve efficiency. Energy auditing services are offered by energy services companies (ESCOs), energy consultants and engineering firms. The energy auditor leads the audit process but works closely with building owners, staff and other key participants throughout to ensure accuracy of data collection and appropriateness of energy efficiency recommendation. The audit typically begins with a review of historical and current utility data and benchmarking of your building's energy use against similar buildings. This sets the stage for an onsite inspection of the physical building. The main outcome of an energy audit is a list of recommended energy efficiency measures (EEMs), their associated energy savings potential, and an assessment of whether EEM installation costs are a good financial investment.

  2. Internal Audit Documents | The Ames Laboratory

    Broader source: All U.S. Department of Energy (DOE) Office Webpages (Extended Search)

    Internal Audit Internal Audit Documents Internal Audit Charter Internal Audit Policy Post Award Auditing of Cost Reimbursable Subcontracts Policy 2008 Audit Plan 2009 Audit Plan 2010 Audit Plan 2011 Audit Plan 2012 Audit Plan 2013 Audit Plan 2014 Audit Plan 2015 Audit Plan 2016 Audit Plan Audit Implementation Design Plan Corrective Action Plan Procedure

  3. Audit Report: OAS-RA-13-15 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    5 Audit Report: OAS-RA-13-15 March 21, 2013 The Department of Energy's Industrial Carbon ... Topic: Financial Asssitance Audit Report: OAS-RA-13-15 (466.71 KB) More Documents & ...

  4. Audit Report: OAS-RA-13-07 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    7 Audit Report: OAS-RA-13-07 January 17, 2013 The Department of Energy's Weatherization ... Topic: Financial Assistance Audit Report: OAS-RA-13-07 (566.45 KB) More Documents & ...

  5. Audit Report: OAS-RA-11-17 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    7 Audit Report: OAS-RA-11-17 September 19, 2011 The Department of Energy's Weatherization ... Topic: Financial Assistance Audit Report: OAS-RA-11-17 (706.78 KB) More Documents & ...

  6. Audit Report: OAS-RA-12-08 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    8 Audit Report: OAS-RA-12-08 April 19, 2012 The Department of Energy's American Recovery ... Topic: Financial Assistance Audit Report: OAS-RA-12-08 (1.84 MB) More Documents & ...

  7. Audit Report: OAS-RA-10-02 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    2 Audit Report: OAS-RA-10-02 December 3, 2009 Management Alert on the Department's ... Topic: Financial Assistance Audit Report: OAS-RA-10-02 (138.19 KB) More Documents & ...

  8. Audit Report: OAS-RA-13-28 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    8 Audit Report: OAS-RA-13-28 July 18, 2013 Costs Incurred by Selected Tribal Energy ... TOPIC: Financial Assistance AUDIT REPORT: OAS-RA-13-28 (545.92 KB) More Documents & ...

  9. Audit Report: OAS-RA-11-13 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    13 Audit Report: OAS-RA-11-13 August 23, 2011 The Department of Energy's Weatherization ... Topic: Financial Assistance Audit Report: OAS-RA-11-13 (398.06 KB) More Documents & ...

  10. Audit Report: OAS-RA-12-12 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    2 Audit Report: OAS-RA-12-12 May 22, 2012 The Department of Energy's Clean Cities ... Topic: Financial Assistance Audit Report: OAS-RA-12-12 (761.22 KB) More Documents & ...

  11. Audit Report: OAS-RA-12-07 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    7 Audit Report: OAS-RA-12-07 April 6, 2012 The Department of Energy's Weatherization ... Topic: Financial Assistance Audit Report: OAS-RA-12-07 (528.89 KB) More Documents & ...

  12. Audit Letter Report: OAS-RA-L-10-06 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    6 Audit Letter Report: OAS-RA-L-10-06 September 15, 2010 The Department of Energy's ... Topic: Financial Assistance Audit Letter Report: OAS-RA-L-10-06 (140.87 KB) More Documents ...

  13. Audit Report: OAS-RA-14-04 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    4 Audit Report: OAS-RA-14-04 June 17, 2014 Selected Activities of the Office of Energy ... Topic: Financial Assistance Audit Report: OAS-RA-14-04 (334.32 KB) More Documents & ...

  14. Audit Report: OAS-RA-11-12 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    2 Audit Report: OAS-RA-11-12 August 22, 2011 The Department of Energy's Weatherization ... Topic: Financial Assistance Audit Report: OAS-RA-11-12 (2.6 MB) More Documents & ...

  15. Audit Report: OAS-RA-12-13 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    3 Audit Report: OAS-RA-12-13 June 25, 2012 The Department of Energy's Weatherization ... Topic: Financial Assistance Audit Report: OAS-RA-12-13 (561.48 KB) More Documents & ...

  16. Audit Report: OAS-RA-11-02 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    2 Audit Report: OAS-RA-11-02 November 2, 2010 Selected Aspects of the Commonwealth of ... Topic: Financial Assistance Audit Report: OAS-RA-11-02 (231.31 KB) More Documents & ...

  17. Audit Report: OAS-RA-12-04 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    4 Audit Report: OAS-RA-12-04 January 20, 2012 The Department's Management of the Smart ... Topic: Financial Assistance Audit Report: OAS-RA-12-04 (365.11 KB) More Documents & ...

  18. Audit Report: OAS-RA-11-09 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    9 Audit Report: OAS-RA-11-09 June 13, 2011 The Department of Energy's Weatherization ... Topic: Financial Assistance Audit Report: OAS-RA-11-09 (995.84 KB) More Documents & ...

  19. Audit Letter Report: OAS-RA-L-10-04 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    4 Audit Letter Report: OAS-RA-L-10-04 April 27, 2010 Progress in Implementing the Advanced ... Topic: Financial Assistance Audit Letter Report: OAS-RA-L-10-04 (69.61 KB) More Documents ...

  20. Audit Report: OAS-RA-10-17 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    7 Audit Report: OAS-RA-10-17 September 21, 2010 Status Report: The Department of Energy's ... Topic: Financial Assistance Audit Report: OAS-RA-10-17 (624.07 KB) More Documents & ...

  1. Audit Report: OAS-RA-10-18 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    8 Audit Report: OAS-RA-10-18 September 29, 2010 Management Controls over the Department of ... Topic: Financial Assistance Audit Report: OAS-RA-10-18 (649.61 KB) More Documents & ...

  2. Audit Report: OAS-RA-11-01 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    1 Audit Report: OAS-RA-11-01 October 14, 2010 The State of Illinois Weatherization ... Topic: Financial Assistance Audit Report: OAS-RA-11-01 (898.49 KB) More Documents & ...

  3. The Office of Inspector General audit report on the U.S. Department of Energy`s efforts to increase the financial responsibility of its major for-profit operating contractors

    SciTech Connect (OSTI)

    1998-11-01

    In 1994, the Departmental contract reform team recommended that the Department`s major for-profit operating contractors assume greater financial responsibility. IN response, the Department developed model contract provisions to increase contractor financial responsibility and accountability. The objective of the audit was to determine if the Government is protected from liabilities such as fines, penalties, third-party claims, and damage to or loss of Government property incurred by contractors who manage and operate Department facilities and sites. The Government was not adequately protected against contractor created liabilities on 16 of its 20 major for-profit operating contracts awarded by the Department of Energy. The auditors recommend that the Director for Procurement and Assistance Management negotiate changes in major for-profit operating contracts to include contract reform liability provisions and ensure that performance guarantees with indemnification provisions are executed with subsidiary contractors` parent or corporate business entities. They also recommend that the Director for Procurement and Assistance Management issue regulatory rulemaking that requires indemnification provisions be included in performance guarantees signed by the parent or corporate business entity of subsidiary contractors.

  4. Finanacial Statement: WR-FS-99-01 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    Finanacial Statement: WR-FS-99-01 Finanacial Statement: WR-FS-99-01 March 1999 Report on Matters Identified at The Idaho Operations Office during The Audit of The Department's ...

  5. Example Retro-Commissioning Scope of Work to Include Services as Part of an ESPC Investment-Grade Audit

    Broader source: Energy.gov [DOE]

    Document offers a sample statement of work that includes retro-commissioning as part of an energy savings performance contract (ESPC) investment-grade audit.

  6. AUDIT REPORT

    Broader source: Energy.gov (indexed) [DOE]

    Solar Energy Technologies Office's Technology to Market Program OAI-M-16-08 March 2016 U.S. Department of Energy Office of Inspector General Office of Audits and Inspections ...

  7. AUDIT REPORT

    Office of Environmental Management (EM)

    Treatment of Salt Waste at the Savannah River Site OAS-L-15-09 August 2015 U.S. Department ... Audit Report: "Treatment of Salt Waste at the Savannah River Site" BACKGROUND The ...

  8. AUDIT REPORT

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    Management of the Startup of the Sodium-Bearing Waste Treatment Facility DOE-OIG-16-09 ... SUBJECT: INFORMATION: Audit Report on "Management of the Startup of the Sodium-Bearing ...

  9. AUDIT REPORT

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    Enriched Uranium Operations at the Y-12 National Security Complex DOE-OIG-16-13 July 2016 U.S. Department of Energy Office of Inspector General Office of Audits and Inspections Department of Energy Washington, DC 20585 July 14, 2016 MEMORANDUM FOR THE SECRETARY FROM: Rickey R. Hass Acting Inspector General SUBJECT: INFORMATION: Audit Report on "Enriched Uranium Operations at the Y-12 National Security Complex" BACKGROUND The Y-12 National Security Complex (Y-12) performs critical

  10. Audit Manual (Release 8)

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    Deputy Inspector General for Audits and Inspections AUDIT MANUAL Release 8 Revised 2014 Revised 2014 TOC-1 Release 8 OFFICE OF INSPECTOR GENERAL OFFICE OF AUDITS AUDIT MANUAL TABLE OF CONTENTS Page List of Acronyms ...................................................................................................................LOA-1 PART I -- INTRODUCTION CHAPTER 1 -- INTRODUCTION TO THE AUDIT MANUAL A. Purpose of the Audit Manual

  11. Audit Manual | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    Manual Audit Manual 2014 Office of Inspector General Audit Manual PDF icon Audit Manual More Documents & Publications Audit Peer Review 2009 Audit Report: OAS-L-04-13 Audit Report: ...

  12. AUDIT REPORT: OAI-FS-16-08 | Department of Energy

    Energy Savers [EERE]

    Improper Payment Reporting in the Fiscal Year 2015 Agency Financial Report This report presents the results of an audit of the Department of Energy's Improper Payment Reporting ...

  13. Planned Audits and Inspections Audits Central Audit Division

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    Year 2016 Planned Audits and Inspections Audits Central Audit Division  Audit of the Department's Energy Efficiency and Renewable Energy's Wind Program  Vehicle Technologies at the Department of Energy's National Laboratories  Follow-up of Bonneville Power Administration's Critical Asset Protection  Transmission Asset Management at Western Area Power Administration  Laboratory for Laser Energetics  Follow-up Audit of Cooperative Research and Development Agreements at Selected

  14. Audit Report: IG-0572 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    2 Audit Report: IG-0572 November 4, 2002 Business Management Information System The Department of Energy began development of an integrated, agency-wide business information system in 1998. As originally conceived, the Business Management Information System (BMIS) was to integrate a new core financial management system with other business related systems, such as procurement and human resources, and eliminate a number of legacy program-level business related systems. Audit Report: IG-0572

  15. Audit Report: IG-0842 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    2 Audit Report: IG-0842 October 7, 2010 Report on Critical Asset Vulnerability and Risk Assessments at the Power Marketing Administrations--Followup Audit The Department of Energy's largest Power Marketing Administrations (PMAs), Bonneville, Western Area, and Southwestern, provide wholesale electric power to utilities for use in homes, hospitals, financial institutions and military installations. Serving the electricity supply needs of millions of citizens in the western part of the United

  16. January 24, 2006 Financial Management Committee Handouts

    Broader source: All U.S. Department of Energy (DOE) Office Webpages (Extended Search)

    available by BPA on December 18, 2009 and contains BPA-approved Agency Financial Information. 21 Report ID: 0061FY10 Transmission Services Detailed Statement of Revenues and...

  17. January 24, 2006 Financial Management Committee Handouts

    Broader source: All U.S. Department of Energy (DOE) Office Webpages (Extended Search)

    available by BPA on August 28, 2009 and contains BPA-approved Agency Financial Information. 22 Report ID: 0061FY09 Transmission Services Detailed Statement of Revenues and...

  18. Cost Principles and Special Terms and Conditions for DOE Financial

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    Assistance Recipients | Department of Energy Cost Principles and Special Terms and Conditions for DOE Financial Assistance Recipients Cost Principles and Special Terms and Conditions for DOE Financial Assistance Recipients DOE Financial Assistance presentation at the 2012 Peer Review Meeting gtp_2012peerreview_financial_assist.pdf (112.34 KB) More Documents & Publications Sample Indirect Rate Proposal (Pre-Award) and For-Profit Compliance Audit Information Audit Report: OAS-M-14-05

  19. US Department of Energy Audit Guidance For Profit Recipients and Subrecipients

    Office of Energy Efficiency and Renewable Energy (EERE)

    Policy Flash 2011-7, which was issued in association with the Office of Risk Management, provided FAQs on forthcoming guidance on audit requirements for for-profit recipients in accordance with 10 CFR 600.316. This Flash transmits the final audit guidance documents on audits of for-profit recipients and subrecipients of financial assistance awards from DOE.

  20. Department of Energy (DOE) Audit Guidance for For-Profit Recipients

    Broader source: Energy.gov [DOE]

    The attached guidance documents provide the requirements and guidance for independent audit organizations in conducting compliance audits of for-profit recipients of federal financial assistance from DOE for FY 2011 and thereafter. Note that the guidance no longer includes the requirement for 10 CFR 600.316 audits of subrecipients.

  1. I. GENERAL AUDIT PROGRAM A. PURPOSE AND APPLICABILITY

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    for under Regulation 10 CFR 600.316, which applies only to program compliance audits. ... solely to address the requirements of Regulation 10 CFR 600.316., nor are financial ...

  2. Chapter 23 - Statement of Costs Incurred and Claimed

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    11-15-2012 23-1 CHAPTER 23 STATEMENT OF COSTS INCURRED AND CLAIMED 1. INTRODUCTION AND PURPOSE. This chapter serves to provide the financial management requirements and responsibilities for preparing and reporting the Statement of Costs Incurred and Claimed. (a) Requirements and Applicability (1) The Statement of Costs Incurred and Claimed (SCIC), is prepared and certified by DOE's integrated contractors annually after they have submitted their financial statements and related information to

  3. Audit Report: OAS-L-04-07

    Office of Environmental Management (EM)

    05 Audit Report: OAS-L-03-05 January 10, 2003 Federal Managers' Financial Integrity Act Audit Report We reviewed selected aspects of the Department of Energy's implementation of the Federal Managers' Financial Integrity Act (FMFIA) of 1982. The objective of the FMFIA, and the Department's Management Control Program, is to ensure that controls are working effectively and that programs and administrative functions are performed in an economic and efficient manner consistent with applicable laws.

  4. Deputy Assistant Secretary Jack Surash's Written Statement before...

    Energy Savers [EERE]

    Homeland Security and Governmental Affairs (June 27, 2013) Deputy Assistant Secretary Jack Surash's Written Statement before the Subcommittee on Financial and Contracting...

  5. Audit Report: CR-L-01-06 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    L-01-06 Audit Report: CR-L-01-06 February 8, 2001 Federal Managers' Financial Integrity Act Audit Report We reviewed the Department of Energy's (Department) progress in implementing the Federal Managers' Financial Integrity Act (FMFIA) of 1982. The review was made to assist you in determining whether the evaluations of the systems of management, accounting, and administrative controls were carried out in a reasonable and prudent manner by the Department for Fiscal Year 2000. Audit Report:

  6. Audit Report: IG-0596 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    96 Audit Report: IG-0596 April 16, 2003 University of California's Costs Claimed and Related Internal Controls for Operation of Los Alamos National Laboratory The University of California (University) has operated the Los Alamos National Laboratory (Laboratory) under contract with the Department of Energy (Department) and its predecessor agencies since 1943. The Laboratory's financial accounts are integrated with the Department's, and the results of financial transactions are reported monthly

  7. Audit Report: IG-0436 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    6 Audit Report: IG-0436 January 19, 1999 The U.S. Department of Energy's Procurement and Assistance Data System The Procurement and Assistance Data System (PADS) is the Department's official computerized system maintained to collect, track, and report Department of Energy procurement and financial assistance actions. The system stores information used to (1) monitor procurement and financial assistance processes, awards, and administration; (2) provide required recurring reports to the Office of

  8. FY 2015 DOE Agency Financial Report | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    Agency Financial Reports » FY 2015 DOE Agency Financial Report FY 2015 DOE Agency Financial Report Provides key financial and performance information that demonstrates DOE's accountability to enhance U.S. security and economic growth through transformative science, technology innovation, and market solutions to meet our energy, nuclear security, and environmental challenges. FY 2015 Agency Financial Report (5.31 MB) More Documents & Publications FY 2014 DOE Agency Financial Report Audit

  9. FY 2014 DOE Agency Financial Report | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    Agency Financial Reports » FY 2014 DOE Agency Financial Report FY 2014 DOE Agency Financial Report Provides key financial and performance information that demonstrates DOE's accountability to enhance U.S. security and economic growth through transformative science, technology innovation, and market solutions to meet our energy, nuclear security, and environmental challenges. FY 2014 Agency Financial Report (3.65 MB) More Documents & Publications FY 2015 DOE Agency Financial Report Audit

  10. Audit Resolution

    Energy Savers [EERE]

    1 Audit Report: OAI-L-16-01 October 29, 2015 Small Business Subcontracting Goals at the East Tennessee Technology Park In April 2011, the Department of Energy awarded a nearly $2.2 billion contract to URS | CH2M Oak Ridge LLC (UCOR) for environmental cleanup at the East Tennessee Technology Park in Oak Ridge, Tennessee. UCOR developed a Small Business Subcontracting Plan, as required by contract terms and the Federal Acquisition Regulation. Under the plan, UCOR commits to awarding 65 percent of

  11. Audit Report: IG-0651

    Office of Energy Efficiency and Renewable Energy (EERE)

    Audit Report on Management of the Department's Personnel Security and Access Control Information Systems

  12. Impact Statements

    Broader source: Energy.gov [DOE]

    Reading Room / Final Environment Impact Statements Record of Decision on Bonneville Power Administration’s Lyle Falls Fish Passage Project (DOE/EIS-3790, November 2008). February 2009.

  13. Audit of Shutdown and Transition of the Mound Plant, IG-0408 | Department

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    of Energy Shutdown and Transition of the Mound Plant, IG-0408 Audit of Shutdown and Transition of the Mound Plant, IG-0408 Audit of Shutdown and Transition of the Mound Plant, IG-0408 (68.17 KB) More Documents & Publications EIS-0302: Notice of Intent to Prepare an Environmental Impact Statement EIS-0302: Withdrawal of Notice of Intent to Prepare an Environmental Impact Statement Semiannual Report to Congress: April 1 - September 30, 1997

  14. Audit Report: IG-0499 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    9 Audit Report: IG-0499 April 2, 2001 Department of Energy's Super Energy Savings Performance Contracts As you recently noted in both testimony before the Congress and in public statements, the United States is facing the most serious energy supply situation since the 1970s. And, current forecasts suggest that the demand for energy is increasing. As one of the largest energy consumers in the United States, the Federal Government has established several programs to reduce demand, specifically, by

  15. Industrial Energy Audit Guidebook: Guidelines for Conducting an Energy Audit in Industrial Facilities

    SciTech Connect (OSTI)

    Hasanbeigi, Ali; Price, Lynn

    2010-10-07

    Various studies in different countries have shown that significant energy-efficiency improvement opportunities exist in the industrial sector, many of which are cost-effective. These energy-efficiency options include both cross-cutting as well as sector-specific measures. However, industrial plants are not always aware of energy-efficiency improvement potentials. Conducting an energy audit is one of the first steps in identifying these potentials. Even so, many plants do not have the capacity to conduct an effective energy audit. In some countries, government policies and programs aim to assist industry to improve competitiveness through increased energy efficiency. However, usually only limited technical and financial resources for improving energy efficiency are available, especially for small and medium-sized enterprises. Information on energy auditing and practices should, therefore, be prepared and disseminated to industrial plants. This guidebook provides guidelines for energy auditors regarding the key elements for preparing for an energy audit, conducting an inventory and measuring energy use, analyzing energy bills, benchmarking, analyzing energy use patterns, identifying energy-efficiency opportunities, conducting cost-benefit analysis, preparing energy audit reports, and undertaking post-audit activities. The purpose of this guidebook is to assist energy auditors and engineers in the plant to conduct a well-structured and effective energy audit.

  16. The Federal Energy Regulatory Commission's Fiscal Year 2011 Financial...

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    November 4, 2011 Page 2 of 3 The information in the Management's Discussion and Analysis is not a required part of the financial statements, but is supplementary...

  17. Audit Manual (Release 8)

    Energy Savers [EERE]

    ... Enter the audit lead title. 4. Short Title. Enter an ... through the use of search engines and other data ... be tabulated and analyzed in terms of the audit objective. ...

  18. Audit Report: IG-0410 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    0 Audit Report: IG-0410 July 15, 1997 Audit of Environmental Restoration at the Los Alamos National Laboratory PDF icon Audit Report: IG-0410 More Documents & Publications Audit ...

  19. Audit Report: IG-0692 | Department of Energy

    Office of Environmental Management (EM)

    Audit Report: IG-0692 Audit Report: IG-0692 July 8, 2005 Management of Fossil Energy Cooperative Agreements PDF icon Audit Report: IG-0692 More Documents & Publications Audit...

  20. Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    Federal Energy Regulatory Commission's Fiscal Year 2013 Financial Statement Audit OAS-FS-14-01 ... Discussion and Analysis section be presented to supplement the financial statements. ...

  1. Audits Made Simple

    SciTech Connect (OSTI)

    Belangia, David Warren

    2015-04-09

    A company just got notified there is a big external audit coming in 3 months. Getting ready for an audit can be challenging, scary, and full of surprises. This Gold Paper describes a typical audit from notification of the intent to audit through disposition of the final report including Best Practices, Opportunities for Improvement (OFI), and issues that must be fixed. Good preparation can improve the chances of success. Ensuring the auditors understand the environment and requirements is paramount to success. It helps the auditors understand that the enterprise really does think that security is important. Understanding and following a structured process ensures a smooth audit process. Ensuring follow-up on OFIs and issues in a structured fashion will also make the next audit easier. It is important to keep in mind that the auditors will use the previous report as a starting point. Now the only worry is the actual audit and subsequent report and how well the company has done.

  2. Analytical laboratory quality audits

    SciTech Connect (OSTI)

    Kelley, William D.

    2001-06-11

    Analytical Laboratory Quality Audits are designed to improve laboratory performance. The success of the audit, as for many activities, is based on adequate preparation, precise performance, well documented and insightful reporting, and productive follow-up. Adequate preparation starts with definition of the purpose, scope, and authority for the audit and the primary standards against which the laboratory quality program will be tested. The scope and technical processes involved lead to determining the needed audit team resources. Contact is made with the auditee and a formal audit plan is developed, approved and sent to the auditee laboratory management. Review of the auditee's quality manual, key procedures and historical information during preparation leads to better checklist development and more efficient and effective use of the limited time for data gathering during the audit itself. The audit begins with the opening meeting that sets the stage for the interactions between the audit team and the laboratory staff. Arrangements are worked out for the necessary interviews and examination of processes and records. The information developed during the audit is recorded on the checklists. Laboratory management is kept informed of issues during the audit so there are no surprises at the closing meeting. The audit report documents whether the management control systems are effective. In addition to findings of nonconformance, positive reinforcement of exemplary practices provides balance and fairness. Audit closure begins with receipt and evaluation of proposed corrective actions from the nonconformances identified in the audit report. After corrective actions are accepted, their implementation is verified. Upon closure of the corrective actions, the audit is officially closed.

  3. Sample Indirect Rate Proposal (Pre-Award) and For-Profit Compliance Audit

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    Information | Department of Energy Sample Indirect Rate Proposal (Pre-Award) and For-Profit Compliance Audit Information Sample Indirect Rate Proposal (Pre-Award) and For-Profit Compliance Audit Information Indirect rate and audit forms for the financial opportunities process: Sample Indirect Rate Proposal (Pre-Award): There are several methods for allocating indirect cost/expenses to projects, activities and programs, DCAA "ICE" model, Single Rate Method, and Two Rate Method.

  4. Audit Report: IG-0825 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    5 Audit Report: IG-0825 September 30, 2009 The Department of Energy's Management of Contractor Fines, Penalties and Legal Costs The Department of Energy reimburses its facility contractors for millions of dollars in settlement costs and for fees paid to outside law firms for legal research, litigation and consulting activities. Because of contract reform initiatives, the Department increased contractor financial responsibility for certain legal costs. For example, fines and penalties for

  5. Audit Report: IG-0879 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    9 Audit Report: IG-0879 December 21, 2012 Naval Reactors Information Technology System Development Efforts Our review identified continuing system development issues related to the Enterprise Business System (EBS). In particular, we found that neither Naval Reactors Program (Naval Reactors) officials nor the project contractors had adequately considered the use of a commercial-off-the-shelf product prior to upgrading and modernizing the financial components of EBS. Specifically, the project team

  6. Audit Report: CR-B-99-01 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    Audit Report: CR-B-99-01 October 1, 1998 Department's Working Capital Fund The Department established the Working Capital Fund (Fund) in January 1996 as a financial management tool ...

  7. Audit Report: OAS-FS-15-10 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    0 Audit Report: OAS-FS-15-10 April 28, 2015 The Department of Energy's Improper Payment Reporting in the Fiscal Year 2014 Agency Financial Report The Department of Energy ...

  8. Audit Report: OAS-L-03-09 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    9 Audit Report: OAS-L-03-09 January 22, 2003 Review of the Department's Administration of Financial Instruments The purpose of this report is to inform you of the results of our...

  9. Audit Report: OAS-RA-12-11 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    11 Audit Report: OAS-RA-12-11 May 10, 2012 The Department of Energy's Transportation ... Topic: Financial Assistance Special Report: OAS-RA-12-11 (109.56 KB) More Documents & ...

  10. Audit Report: OAS-L-03-05 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    05 Audit Report: OAS-L-03-05 January 10, 2003 Federal Managers' Financial Integrity Act Audit Report We reviewed selected aspects of the Department of Energy's implementation of the Federal Managers' Financial Integrity Act (FMFIA) of 1982. The objective of the FMFIA, and the Department's Management Control Program, is to ensure that controls are working effectively and that programs and administrative functions are performed in an economic and efficient manner consistent with applicable laws.

  11. Audits and Inspections Work Plan Audits Central Audits Division

    Office of Environmental Management (EM)

    of Critical Asset Vulnerability and Risk Assessments Western Area Power Administration Procurement Selected Financial Assistance Recipients Bonneville Power...

  12. DRAFT AUDIT REPORT

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    ... Coverage of Cost Allowability for Bechtel Marine Propulsion Corporation during October 1, ... Based on our review of the three interimpostaward audit reports conducted by the NRLFO ...

  13. IGFS9801.PDF

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    Report on "Audit of the Department of Energy's Consolidated Financial Statements for Fiscal Year 1997" BACKGROUND: The subject report provides the results of our audit....

  14. Audit Report: IG-0396 | Department of Energy

    Energy Savers [EERE]

    IG-0396 September 13, 1996 Audit of the Department of Energy's Contractor Liability Insurance Costs PDF icon Audit Report: IG-0396 More Documents & Publications Audit Report:...

  15. Audit Report: IG-0373 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    3 Audit Report: IG-0373 May 19, 1995 Audit of Administration of Cooperative Research and Development Agreements at DOE National Laboratories PDF icon Audit Report: IG-0373 More ...

  16. Audit Report: IG-0380 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    0 Audit Report: IG-0380 October 11, 1995 Audit of the Department of Energy's Transportation Accident Resistant Container Program PDF icon Audit Report: IG-0380 More Documents & ...

  17. Audit Report: IG-0389 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    9 Audit Report: IG-0389 April 23, 1996 Summary Audit Report on Lessons Learned From the Superconducting Super Collider Project PDF icon Audit Report: DOEIG-0389 More Documents & ...

  18. Audit Report: IG-0374 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    4 Audit Report: IG-0374 June 20, 1995 Audit of the DOE's Commercial Laboratory Quality Assurance Evaluation Program PDF icon Audit Report: IG-0374 More Documents & Publications ...

  19. Audit Report: IG-0371 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    Audit Report: IG-0371 April 7, 1995 Audit of the Department of Energy's Environmental Molecular Sciences Laboratory PDF icon Audit Report: IG-0371 More Documents & Publications...

  20. Audit Report: IG-0402 | Department of Energy

    Energy Savers [EERE]

    02 Audit Report: IG-0402 April 1, 1997 Audit of the Management of the Department of Energy's Leased Administrative Facilities PDF icon Audit Report: IG-0402 More Documents &...

  1. Audit Report: IG-0560 | Department of Energy

    Broader source: Energy.gov (indexed) [DOE]

    you had received indicating that the TEF may be over budget and behind schedule. Audit Report: IG-0560 More Documents & Publications Audit Report: IG-0713 Audit Report:...

  2. Audit Report: IG-0395 | Department of Energy

    Office of Environmental Management (EM)

    5 Audit Report: IG-0395 August 19, 1996 Audit of the Department of Energy's User Facilities PDF icon Audit Report: IG-0395 More Documents & Publications Semiannual Report to...

  3. Audit Report: IG-0390 | Department of Energy

    Energy Savers [EERE]

    90 Audit Report: IG-0390 May 8, 1996 Department of Energy Management and Operating Contractor Available Fees PDF icon Audit Report: IG-0390 More Documents & Publications Audit...

  4. Audit Report: IG-0711 | Department of Energy

    Energy Savers [EERE]

    the Laboratory. PDF icon Audit Report: IG-0711 More Documents & Publications Audit Report: IG-0670 Audit Report: IG-0550 Management Challenges at the Department of Energy, IG-0748...

  5. Audit Report: OAS-FS-11-06 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    1-06 Audit Report: OAS-FS-11-06 April 7, 2011 Department of Energy Isotope Program's Fiscal Year 2007 The attached report presents the results of the independent certified public accountants' audit of the United States (U.S.) Department of Energy Isotope Program's (the Program) Fiscal Year (FY) 2007 balance sheet and the related statements of net cost and changes in net position, and combined statement of budgetary resources for the year ended September 30, 2007 (hereinafter referred to as

  6. UMTRCA Title II Audit

    Broader source: Energy.gov [DOE]

    The U.S. Department of Energy (DOE) Office of Inspector General (IG) performed an audit during the period of June 2013 through October 2014 to determine if the DOE Office of Legacy Management (LM)...

  7. Home Energy Audits

    Broader source: Energy.gov [DOE]

    Before making any energy efficiency upgrades to your home, schedule a home energy audit to learn where your home is losing energy and what you can do to save money.

  8. Audit Report: IG-0494 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    Resources Information System (CHRIS) in 1996. PDF icon Audit Report: IG-0494 More Documents & Publications Audit Report: OAS-L-06-14 Audit Report: ER-B-99-06 Audit Report: IG-0485...

  9. Audit Report: IG-0399 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    Identification and Disposal of Nonessential Land PDF icon Audit Report: IG-0399 More Documents & Publications Audit Report: ER-B-97-03 Audit Report: IG-0502 Audit Report: IG-0514...

  10. Audit Report: IG-0381 | Department of Energy

    Office of Energy Efficiency and Renewable Energy (EERE) Indexed Site

    1 Audit Report: IG-0381 December 1, 1995 Audit of Management and Operating Contractor Overtime Costs Audit Report: IG-0381 (101.15 KB) More Documents & Publications Audit Report: IG-0382