Powered by Deep Web Technologies
Note: This page contains sample records for the topic "financial statement audits" from the National Library of EnergyBeta (NLEBeta).
While these samples are representative of the content of NLEBeta,
they are not comprehensive nor are they the most current set.
We encourage you to perform a real-time search of NLEBeta
to obtain the most current and comprehensive results.


1

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

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

Consolidated Financial Statements for Fiscal Year 1996, CR-FS-97-02 Audit of the Department of Energy's Consolidated Financial Statements for Fiscal Year 1996, CR-FS-97-02 Audit of...

2

Southwestern Federal Power System's Fiscal Year 2012 Financial Statement Audit  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

Southwestern Federal Power Southwestern Federal Power System's Fiscal Year 2012 Financial Statement Audit OAS-FS-13-13 August 2013 Department of Energy Washington, DC 20585 August 12, 2013 MEMORANDUM FOR THE ADMINISTRATOR, SOUTHWESTERN POWER ADMINISTRATION FROM: Daniel M. Weeber Assistant Inspector General for Audits and Administration Office of Inspector General SUBJECT: INFORMATION: Southwestern Federal Power System's Fiscal Year 2012 Financial Statement Audit The attached 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, 2012 and 2011, and the related combined statements of changes in

3

Federal Energy Regulatory Commission's Fiscal Year 2010 Financial Statement Audit  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

9, 2010 9, 2010 REPLY TO ATTN TO: IG-34 (A10FN002) SUBJECT: Federal Energy Regulatory Commission's Fiscal Year 2010 Financial Statement Audit Report No.: OAS-FS-11-02 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's (Commission) Fiscal Year 2010 balance sheet and the related statements of net cost, changes in net position, budgetary resources, and custodial activity. To fulfill the Office of Inspector General's audit responsibilities, we contracted with the independent public accounting firm of KPMG LLP (KPMG) to conduct the audit, subject to our review. KPMG is responsible for expressing an opinion on the

4

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

Science Conference Proceedings (OSTI)

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.

NONE

1998-02-26T23:59:59.000Z

5

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

Science Conference Proceedings (OSTI)

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.

NONE

1997-02-24T23:59:59.000Z

6

Southwestern Federal Power System's Fiscal Year 2011 Financial Statement Audit, OAS-FS-13-06  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

Southwestern Federal Power Southwestern Federal Power System's Fiscal Year 2011 Financial Statement Audit OAS-FS-13-06 November 2012 U.S. Department of Energy Office of Inspector General Office of Audits & Inspections Department of Energy Washington, DC 20585 November 29, 2012 MEMORANDUM FOR THE ADMINISTRATOR, SOUTHWESTERN POWER ADMINISTRATION FROM: Daniel M. Weeber Assistant Inspector General for Audits and Administration Office of Inspector General SUBJECT: INFORMATION: Audit Report on "Southwestern Federal Power System's Fiscal Year 2011 Financial Statement Audit" The attached 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,

7

Federal Energy Regulatory Commission`s fiscal year 1996 financial statement audit  

SciTech Connect

This report presents the results of the independent certified public accountants` audit of the Federal Energy Regulatory Commission`s (FERC) 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.

NONE

1997-02-14T23:59:59.000Z

8

Audit of the Department of Energy's Consolidated Financial Statements for Fiscal Year 2011  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

Audit of Audit of the Department of Energy's Consolidated Financial Statements for Fiscal Year 2011 OAS-FS-12-05 February 2012 i MANAGEMENT LETTER January 26, 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 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. In planning and performing our audit of the consolidated financial statements, in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in

9

Southwestern Federal Power System's Fiscal Year 2010 Financial Statement Audit, OAS-FS-12-10  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

10 Financial 10 Financial Statement Audit OAS-FS-12-10 July 2012 Department of Energy Washington, DC 20585 July 30, 2012 MEMORANDUM FOR THE ADMINISTRATOR, SOUTHWESTERN POWER ADMINISTRATION FROM: Daniel M. Weeber Assistant Inspector General for Audits and Administration Office of Inspector General SUBJECT: INFORMATION: Southwestern Federal Power System's Fiscal Year 2010 Financial Statement Audit The attached report present the results of the independent certified public accountants' audit of the Southwestern Federal Power System's (SWFPS) combined balance sheets, as of September 30, 2010 and 2009, and the related combined statements of revenues and expenses, changes in net Federal investment and cash flows. To fulfill the Office of Inspector General's (OIG) audit responsibilities, we contracted with the

10

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

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

Uranium 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 30, 2011, and have issued our report thereon dated September 7, 2012. In planning and performing our audit of the consolidated financial statements, in accordance with auditing standards generally accepted in the United States of America, we considered the Department's internal control

11

Department of Energy's Nuclear Waste Fund's Fiscal Year 2012 Financial Statement Audit  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

Nuclear Nuclear Waste Fund's Fiscal Year 2012 Financial Statements OAS-FS-13-05 November 2012 U.S. Department of Energy Office of Inspector General Office of Audits & Inspections Department of Energy Washington, DC 20585 November 28, 2012 MEMORANDUM FOR THE DIRECTOR, OFFICE OF STANDARD CONTRACT MANAGEMENT, OFFICE OF GENERAL COUNSEL FROM: Rickey R. Hass Deputy Inspector General for Audits and Inspections Office of Inspector General SUBJECT: INFORMATION: Audit Report on "Department of Energy's Nuclear Waste Fund's Fiscal Year 2012 Financial Statement Audit" 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 2012 balance sheet and the

12

Audit Report - Management Letter on the Audit of the Department of Energy's Consolidated Financial Statements for Fiscal Year 2012, OAS-FS-13-08  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

Audit of Audit of the Department of Energy's Consolidated Financial Statements for Fiscal Year 2012 OAS-FS-13-08 January 2013 i MANAGEMENT LETTER December 17, 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 consolidated financial statements and special-purpose financial statements of the United States Department of Energy (Department or DOE) as of and for the year ended September 30, 2012, and have issued our reports thereon dated November 14, 2012. In planning and performing our audit of the consolidated financial statements and special-purpose financial statements, in accordance with auditing standards generally accepted in the United States of America; the standards applicable to

13

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

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

Federal Energy Regulatory 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 certified public accountants' audit of the Federal Energy Regulatory Commission's (Commission) balance sheets as of September 30, 2012 and 2011, and the related statements of net costs, changes in net position, budgetary

14

The Federal Energy Regulatory Commission's Fiscal Year 2011 Financial Statement Audit, OAS-FS-12-01  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

1 1 Financial Statement Audit OAS-FS-12-01 November 2011 Department of Energy Washington, DC 20585 November 15, 2011 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 2011 Financial Statement Audit The attached report presents the results of the independent certified public accountants' audit of the Federal Energy Regulatory Commission (Commission) Fiscal Year 2011 balance sheet and the related statements of net cost, changes in net position, budgetary resources, and custodial activity.

15

Consolidated Financial Statements | Department of Energy  

NLE Websites -- All DOE Office Websites (Extended Search)

Reports » Consolidated Financial Statements Reports » Consolidated Financial Statements Consolidated Financial Statements December 20, 2013 Audit Report: OAS-FS-14-04 Federal Energy Regulatory Commission's Fiscal Year 2013 Financial Statement Audit December 12, 2013 Audit Report: OAS-FS-14-03 Department of Energy's Fiscal Year 2013 Consolidated Financial Statements December 11, 2013 Audit Report: OAS-FS-14-02 Department of Energy's Nuclear Waste Fund's Fiscal Year 2013 Financial Statement Audit November 25, 2013 Audit Report: OAS-FS-14-01 Federal Energy Regulatory Commission's Fiscal Year 2013 Financial Statement Audit August 12, 2013 Audit Report: OAS-FS-13-13 Southwestern Federal Power System's Fiscal Year 2012 Financial Statement Audit March 14, 2013 Audit Report: OAS-FS-13-12 Performance Audit of the Department of Energy's Improper Payment Reporting

16

Department of Energy`s Uranium Enrichment Decontamination and Decommissioning Fund fiscal year 1997 financial statement audit  

SciTech Connect

This report presents the results of the independent certified public accountants` audit of the Department of Energy`s Uranium Enrichment Decontamination and Decommissioning Fund (D&D Fund) financial statements as of September 30, 1997. The auditors have expressed an unqualified opinion on the 1997 statement of financial position and the related statements of operations and changes in net position and cash flows. The 1997 financial statement audit was made under provisions of the Inspector General Act (5 U.S.C. App.) as amended, the Government Management Reform Act (31 U.S.C. 3515), and Office of Management and Budget implementing guidance. The auditor`s work was conducted in accordance with generally accepted government auditing standards. To fulfill our audit responsibilities, we contracted with the independent public accounting firm of KPMG Peat Marwick LLP (KPMG) to conduct the audit for us, subject to our review. The auditors` report on the D&D Fund`s internal control structure disclosed no reportable conditions. The auditors` report on compliance with laws and regulations disclosed one instance of noncompliance. This instance of noncompliance relates to the shortfall in Government appropriations. Since this instance was addressed in a previous audit, no further recommendation is made at this time. During the course of the audit, KPMG also identified other matters that, although not material to the financial statements, nevertheless, warrant management`s attention. These items are fully discussed in a separate letter to management.

1998-08-21T23:59:59.000Z

17

Audit of The U.S. Department of Energy's Consolidated Statement of Financial Position (as of September 30, 1995), IG-FS-96-01  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

DEPARTMENT OF ENERGY DEPARTMENT OF ENERGY OFFICE OF INSPECTOR GENERAL OFFICE OF AUDIT SERVICES AUDIT OF THE U.S. DEPARTMENT OF ENERGY'S CONSOLIDATED STATEMENT OF FINANCIAL POSITION (As of September 30, 1995)

18

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

Science Conference Proceedings (OSTI)

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.

NONE

1996-02-29T23:59:59.000Z

19

Audit of the Department of Energy's Consolidated Financial Statements for Fiscal Year 1996, CR-FS-97-02  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

DEPARTMENT OF ENERGY DEPARTMENT OF ENERGY OFFICE OF INSPECTOR GENERAL MANAGEMENT REPORT AUDIT OF THE DEPARTMENT OF ENERGY'S CONSOLIDATED FINANCIAL STATEMENTS FOR FISCAL YEAR 1996 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 five to seven days after publication at the following

20

Report on Matters Identified at the Rocky Flats Field Office During the Audit of the Department's Consolidated Fiscal Year 1996 Financial Statements, WR-FS-97-03  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

DEPARTMENT OF ENERGY DEPARTMENT OF ENERGY OFFICE OF INSPECTOR GENERAL REPORT ON MATTERS IDENTIFIED AT THE ROCKY FLATS FIELD OFFICE DURING THE AUDIT OF THE DEPARTMENTmS CONSOLIDATED FISCAL YEAR 1996 FINANCIAL STATEMENTS The Office of Inspector General wants to make the distribution of its audit reports as customer friendly and cost effective as

Note: This page contains sample records for the topic "financial statement audits" from the National Library of EnergyBeta (NLEBeta).
While these samples are representative of the content of NLEBeta,
they are not comprehensive nor are they the most current set.
We encourage you to perform a real-time search of NLEBeta
to obtain the most current and comprehensive results.


21

Consolidated Financial Statements | Department of Energy  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

March 20, 2000 March 20, 2000 Financial Statement: WR-FS-00-02 Report on Matters Identified at The Idaho Operations Office During The Audit of The Department of Energy's Consolidated Fiscal Year 1999 Financial Statements May 17, 1999 Financial Statement: WR-FS-09-04 Report on Matters Identified at the Oakland Operations Office during the Audit of The Department of Energy's Consolidated Fiscal year 1998 Financial Statements May 3, 1999 Finanacial Statement: WR-FS-09-03 Report on Matters Identified at the Richland Operations Office during the Audit of The Department of Energy's Consolidated Fiscal Year 1998 Financial Statements April 7, 1999 Finanacial Statement: WR-FS-99-02 Report on Matters Identified at the Albuquerque Operations Office During the Audit of the Department of Energy's Consolidated Fiscal Year 1998

22

Report on Matters Identified at the Richland Operations Office During the Audit of the Department's Consolidated Fiscal Year 1996 Financial Statements, WR-FS-97-04  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

REPORT ON MATTERS IDENTIFIED AT THE RICHLAND OPERATIONS OFFICE DURING THE AUDIT OF THE DEPARTMENT S CONSOLIDATED FISCAL YEAR 1996 FINANCIAL STATEMENTS The Office of Inspector General wants to make the distribution of its audit reports as customer friendly and cost effective as possible. Therefore, this report will be available electronically through the Internet five to seven days after publication at the following alternative addresses: Department of Energy Headquarters Gopher gopher.hr.doe.gov

23

Report on Fiscal Year 1991 financial statement audit of the Low-Level Radioactive Waste Surcharge Escrow Account (CR-FC-92-1)  

SciTech Connect

The attached audit report on the subject account presents the opinion of the independent certified public accounts on financial statements as of September 30, 1991. In their opinion, the Surcharge Account statements are fairly presented in all material respects in accordance with generally accepted accounting principles. Also attached are reports on the internal control structure and compliance with laws and regulations, ass well as management's letter on addressing needed improvements.

Not Available

1992-06-26T23:59:59.000Z

24

Report on Fiscal Year 1991 financial statement audit of the Low-Level Radioactive Waste Surcharge Escrow Account (CR-FC-92-1)  

SciTech Connect

The attached audit report on the subject account presents the opinion of the independent certified public accounts on financial statements as of September 30, 1991. In their opinion, the Surcharge Account statements are fairly presented in all material respects in accordance with generally accepted accounting principles. Also attached are reports on the internal control structure and compliance with laws and regulations, ass well as management`s letter on addressing needed improvements.

Not Available

1992-06-26T23:59:59.000Z

25

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

SciTech Connect

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.

NONE

1999-02-01T23:59:59.000Z

26

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, WR-FS-96-01  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

DEPARTMENT OF ENERGY DEPARTMENT OF ENERGY OFFICE OF INSPECTOR GENERAL REPORT ON MATTERS IDENTIFIED AT THE RICHLAND OPERATIONS OFFICE DURING THE AUDIT OF THE DEPARTMENTmS CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS OF SEPTEMBER 30, 1995

27

Consolidated Financial Statements | Department of Energy  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

November 15, 2011 November 15, 2011 Audit Report: OAS-FS-12-02 Department of Energy's Fiscal Year 2011 Consolidated Financial Statements November 2, 2011 Audit Report: OAS-FS-12-03 The Department of Energy's Nuclear Waste Fund's Fiscal Year 2011 Financial Statements June 14, 2011 Audit Report: OAS-FS-11-07 Uranium Enrichment Decontamination and Decommissioning Fund's Fiscal Year 2010 April 7, 2011 Audit Report: OAS-FS-11-06 Department of Energy Isotope Program's Fiscal Year 2007 December 21, 2010 Audit Report: OAS-FS-11-04 Information Technology Management Letter on the Audit of the Department of Energy's Consolidated Balance Sheet for Fiscal Year 2010 (OUO Not Available for Viewing) December 20, 2010 Audit Report: OAS-FS-11-05 Management Letter on the Audit of the Department of Energy's Consolidated

28

Consolidated financial statements for fiscal year 1996  

Science Conference Proceedings (OSTI)

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.

NONE

1997-02-01T23:59:59.000Z

29

Financial Statement: WR-FS-00-02 | Department of Energy  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

Office During The Audit of The Department of Energy's Consolidated Fiscal Year 1999 Financial Statements WR-FS-00-02.pdf More Documents & Publications Audit Report:...

30

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

SciTech Connect

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.

1998-03-27T23:59:59.000Z

31

Financial Statement: WR-FS-00-01 | Department of Energy  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

Hanford Site during the Audit of The Department of Energy's Consolidated Fiscal year 1999 Financial Statements WR-FS-00-01.pdf More Documents & Publications Finanacial Statement:...

32

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

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

I) 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, 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. DOE is not requiring an audit of financial statements solely to

33

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)  

Energy.gov (U.S. Department of Energy (DOE)) 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 resources, and custodial activity. To fulfill the Office of Inspector General's (OIG) audit responsibilities, we contracted with the independent public accounting firm of KPMG LLP (KPMG) to conduct the audit, subject to our review. KPMG is responsible for expressing an opinion on the

34

Federal Energy Regulatory Commission fiscal year 1997 annual financial statements  

Science Conference Proceedings (OSTI)

This report presents the results of the independent certified public accountants` audit of the Federal Energy Regulatory commission`s statements of financial position, and the related statements of operations and changes in net position. The auditors` work was conducted in accordance with generally accepted government auditing standards. An independent public accounting firm conducted the audit. The auditors` reports on the Commission`s internal control structure and compliance with laws and regulations disclosed no reportable conditions or instances of noncompliance.

NONE

1998-02-24T23:59:59.000Z

35

Example C-7.9„Combined report on financial statements (unmodified opinion), internal controls, and compliance and other matters in accordance with Government Auditing Standards … for FEDERAL ENTITIES when the auditor identifies significant deficiencies and reportable instances of noncompliance or other matters but no material weaknesses  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

3 Consolidated Financial 3 Consolidated Financial Statements OAS-FS-14-03 December 2013 U.S. Department of Energy Office of Inspector General Office of Audits and Inspections Department of Energy Washington, DC 20585 December 12, 2013 MEMORANDUM FOR THE SECRETARY FROM: Gregory H. Friedman Inspector General SUBJECT: INFORMATION: Audit Report on the "Department of Energy's Fiscal Year 2013 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 2013 Consolidated Financial Statements. KPMG audited the consolidated financial statements of the Department as of September 30,

36

A.12a (Pre-SAS 115) Letter to communicate significant deficiencies and/or material weaknesses in internal control over financial reporting noted in an audit of financial statements of a nonpublic entity, excluding FDICIA engagements (Rev. 1/08)  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

I325 8 I325 8 (8-89) EFG (07-90) United States Government Department of Energy Memorandum DATE: December 22,2009 REPLY TO A I T N OF: IG-322 (A09FN006) SUBJECT: Management Letter on the Audit of the Department of Energy's Consolidated Financial Statements for Fiscal Year 2009 TO: Chief Financial Officer, CF- 1 Attached is the subject letter prepared by KPMG LLP, our contract auditors. The letter contains 21 new findings (see letter, Exhibit A) and 5 repeat findings (see letter, Exhibit B) that were issued during the course of the Fiscal Year 2009 audit of the Department of Energy's (Department) Consolidated Financial Statements. Management generally concurred with and provided planned corrective actions for most of the recommendations listed in the Management Letter and management's comments are

37

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

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

Office during the Audit of The Department of Energy's Consolidated Fiscal year 1998 Financial Statements WR-FS-99-04.PDF More Documents & Publications Report: WR-FS-99-02...

38

Financial Statement: IG-FS-02-01 | Department of Energy  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

IG-FS-02-01 February 13, 2002 Report on the Department of Energy's Consolidated Financial Statements IG-FS-02-01.pdf More Documents & Publications Audit Report:...

39

The Benefits of Financial Statement Comparability  

E-Print Network (OSTI)

Investors, regulators, academics, and researchers all emphasize the importance of financial statement comparability. However, an empirical construct of comparability is typically not specified. In addition, little evidence ...

de Franco, Gus

40

Department of Energy's Fiscal Year 2012 Consolidated Financial Statement, OAS-FS-13-04  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

2 Consolidated Financial 2 Consolidated Financial Statements OAS-FS-13-04 November 2012 U.S. Department of Energy Office of Inspector General Office of Audits & Inspections Department of Energy Washington, DC 20585 November 15, 2012 MEMORANDUM FOR THE SECRETARY FROM: Gregory H. Friedman Inspector General SUBJECT: INFORMATION: Report on the Department of Energy's Fiscal Year 2012 Consolidated Financial Statements 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) to perform the audit of the Department of Energy's (Department) Fiscal Year 2012 Consolidated Financial Statements. KPMG audited the Department's consolidated balance sheets as of September 30, 2012 and

Note: This page contains sample records for the topic "financial statement audits" from the National Library of EnergyBeta (NLEBeta).
While these samples are representative of the content of NLEBeta,
they are not comprehensive nor are they the most current set.
We encourage you to perform a real-time search of NLEBeta
to obtain the most current and comprehensive results.


41

Audit Report: WR-FS-97-04 | Department of Energy  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

Operations Office During the Audit of the Department's Consolidated Fiscal Year 1996 Financial Statements Audit Report: WR-FS-97-04 More Documents & Publications Audit Report:...

42

Financial Statement: IG-FS-CA-06-04  

Energy.gov (U.S. Department of Energy (DOE))

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

43

US Department of Energy Uranium Enrichment Activity. Financial statements, September 30, 1991 and 1990  

SciTech Connect

KPMG Peat Marwick (KPMG), Certified Public Accountants, has completed its audit of the Department of Energy`s Uranium Enrichment Activity (UEA) financial.statements as of September 30, 1991. The purpose of the audit was to determine whether (1) the financial statements were presented fairly in accordance with applicable accounting principles, (2) the auditee complied with all applicable laws and regulations that may have materially affected the financial statements, and (3) the internal accounting controls, taken as a whole, were adequate. The US Government, through the Department of Energy (DOE) and the management and operating contractor, operates the UEA to enrich uranium hexafluoride in the isotope U-235 for commercial power reactor operators, as further discussed in note 1 of the financial statements. The enrichment of uranium for Government program users, which had been a function of UEA, was transferred outside the UEA affective September 30, 1991, as described in note 3 of the financial statements. UEA is a part of DOE and does not exist as a separate legal entity. For financial reporting purposes, the entity is defined as those activities which provide enriching services to its customers. The financial statements are prepared by extracting and adjusting UEA related data from the financial records of DOE and its contractors.

Not Available

1992-06-16T23:59:59.000Z

44

Alaska Power Administration combined financial statements, schedules and supplemental reports, September 30, 1995 and 1994  

Science Conference Proceedings (OSTI)

This report presents the results of the independent certified public accountant`s audit of the Department of Energy`s Alaska Power Administration`s (Alaska) financial statements as of September 30, 1995. The auditors have expressed an unqualified opinion on the 1995 statements. Their reports on Alaska`s internal control structure and on compliance with laws and regulations are also provided. The Alaska Power Administration operates and maintains two hydroelectric projects that include five generator units, three power tunnels and penstocks, and over 88 miles of transmission line. Additional information about Alaska Power Administration is provided in the notes to the financial statements. The 1995 financial statement audit was made under the provisions of the Inspector General Act (5 U.S.C. App.), as amended, the Chief Financial Officers (CFO) Act (31 U.S.C. 1500), and Office of Management and Budget implementing guidance to the CFO Act. The auditor`s work was conducted in accordance with generally accepted government auditing standards. To fulfill the audit responsibilities, the authors contracted with the independent public accounting firm of KPMG Peat Marwick (KPMG) to conduct the audit for us, subject to review. The auditor`s report on Alaska`s internal control structure disclosed no reportable conditions that could have a material effect on the financial statements. The auditor also considered the overview and performance measure data for completeness and material consistency with the basic financial statements, as noted in the internal control report. The auditor`s report on compliance with laws and regulations disclosed no instances of noncompliance by Alaska.

NONE

1995-12-31T23:59:59.000Z

45

Office of Inspector General report on audit of Southwestern Federal Power System combined financial statements and supplemental schedules (with independent auditors` reports thereon) for the years ended September 30, 1997 and 1996  

DOE Green Energy (OSTI)

Southwestern Federal Power System (SWFPS) encompasses the operation of 24 hydroelectric power plants by the US Army Corps of Engineers and the marketing of power and energy from those plants by the Southwestern Power Administration (Southwestern) of the US Department of Energy. This report presents the results of the independent certified public accountants` audit of the SWFPS`s combined power system statements of assets, Federal investments and liabilities, and the related combined statements of revenues, expenses and accumulated net revenues, and cash flows.

NONE

1998-10-06T23:59:59.000Z

46

Coverage of Independent Audits of For-Profit Firms  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

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...

47

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  

Science Conference Proceedings (OSTI)

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.

NONE

1996-02-15T23:59:59.000Z

48

Audit Report: OAS-FS-10-03  

Energy.gov (U.S. Department of Energy (DOE))

Management Letter on the Audit of the Department of Energy's Consolidated Financial Statements for Fiscal Year 2009

49

Department of Energy's Fiscal Year 2011 Consolidated Financial Statements,OAS-FS-12-02  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

Department of Energy's Fiscal Year Department of Energy's Fiscal Year 2011 Consolidated Financial Statements OAS-FS-12-02 November 2011 Department of Energy Washington, DC 20585 November 15, 2011 MEMORANDUM FOR~ FROM: Gregory H. Fn~dman ~ Inspector General SUBJECT: INFORMATION: Report on the Department ofEnergy's Fiscal Year 2011 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 ofKPMG LLP (KPMG) to perform the audit of the Department of Energy's (Department) Fiscal Year (FY) 2011 Consolidated Financial Statements. KPMG audited the consolidated balance sheets of the Department as of September 30, 2011 and

50

Alaska Power Administration combined financial statements, schedules and supplemental reports, September 30, 1996 and 1995  

SciTech Connect

This report presents the results of the independent certified public accountants` audit of the Department of Energy`s Alaska Power Administration`s (Alaska) financial statements as of September 30, 1996. The auditors have expressed an unqualified opinion on the 1996 combined 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 Alaska`s internal control structure disclosed no reportable conditions that could have a material effect on the financial statements. The auditors also considered the overview and performance measure data for completeness and material consistency with the basic financial statements, as noted in the internal control report. The auditor`s report on compliance with laws and regulations disclosed no instances of noncompliance by Alaska.

NONE

1997-04-01T23:59:59.000Z

51

Western Area Power Administration combined power system financial statements, 30 September 1995 and 1994  

SciTech Connect

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, 1995. The auditors have expressed an unqualified opinion on Western`s 1995 statements. Their reports on Western`s internal control structure and on compliance with laws and regulations are also provided.

NONE

1995-12-31T23:59:59.000Z

52

Federal Energy Regulatory Commission financial statements, September 30, 1995 and 1994  

SciTech Connect

The attached report presents the results of the independent certified public accountant`s audit of the Federal Energy Regulatory Commission`s (FERC) financial statements as of September 30, 1995 and 1994. The auditors have expressed an unqualified opinion on the 1995 statements. Their reports on FERC`s internal control structure and on compliance with laws and regulations, and management letter are also provided.

NONE

1996-02-12T23:59:59.000Z

53

Finanacial Statement: WR-FS-09-03 | Department of Energy  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

Office during the Audit of The Department of Energy's Consolidated Fiscal Year 1998 Financial Statements WR-FS-99-03.PDF More Documents & Publications Financial Statement:...

54

I. GENERAL AUDIT PROGRAM A. PURPOSE AND APPLICABILITY  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

of federal financial 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 indirect costs if the recipient normally has financial statement audits. However, DDOE is not requiring an audit of financial statements solely to address the requirements of Regulation 10 CFR 600.316., nor are financial statement audits allowable as direct costs to satisfy the requirements of Regulation 10 CFR

55

Office of Civilian Radioactive Waste Management's Fiscal Year 2010 Financial Statement  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

15, 2010 15, 2010 REPLY TO ATTN TO: IG-34 (A10FN009) SUBJECT: Office of Civilian Radioactive Waste Management's Fiscal Year 2010 Financial Statement Audit Report No.: OAS-FS-11-03 TO: Director, Office of Standard Contract Management 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. To fulfill the Office of Inspector General's audit responsibilities, we contracted with the independent public accounting firm of KPMG LLP (KPMG) to conduct the audit, subject to our review. KPMG is responsible for expressing an opinion on OCRWM's

56

The Department of Energy's Nuclear Waste Fund's Fiscal Year 2011 Financial Statements  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

The Department of Energy's Nuclear The Department of Energy's Nuclear Waste Fund's Fiscal Year 2011 Financial Statements OAS-FS-12-03 November 2011 Department of Energy Washington, DC 20585 November 21, 2011 MEMORANDUM FOR THE DIRECTOR, OFFICE OF STANDARD CONTRACT MANAGEMENT, OFFICE OF GENERAL COUNSEL FROM: Rickey R. Hass Deputy Inspector General for Audits and Inspections Office of Inspector General SUBJECT: INFORMATION: Report on "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.

57

Supporting Statement: OE Recovery Act Financial Assistance Grants OMB  

NLE Websites -- All DOE Office Websites (Extended Search)

Supporting Statement: OE Recovery Act Financial Assistance Grants Supporting Statement: OE Recovery Act Financial Assistance Grants OMB Control Number 1910-5149 Supporting Statement: OE Recovery Act Financial Assistance Grants OMB Control Number 1910-5149 Supporting Statement: OE Recovery Act Financial Assistance Grants OMB Control Number 1910-5149. This statement provides additional informaton regarding the DOE request for processing of the renewal of the proposed information collection, OE Recovery Act Financial Assistance Grants. Supporting Statement: OE Recovery Act Financial Assistance Grants OMB Control Number 1910-5149 More Documents & Publications Notice of OMB Action Approving DOE Submission to Extend Information Collection Request Title: OE Recovery Act Financial Assistance Grants Notice of Office of Management and Budget Action to Approve with Change the

58

Audit report: ER-FS-99-02 | Department of Energy  

NLE Websites -- All DOE Office Websites (Extended Search)

Operations Office During the Audit Of The Department's Consolidated Fiscal Year 1998 Financial Statements The Government Management Reform Act of 1994 requires that audited...

59

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

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

of budgetary resources for the year ended September 30, 2007 (hereinafter referred to as "financial statements"). Audit Report: OAS-FS-11-06 More Documents & Publications Audit...

60

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

NLE Websites -- All DOE Office Websites (Extended Search)

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:...

Note: This page contains sample records for the topic "financial statement audits" from the National Library of EnergyBeta (NLEBeta).
While these samples are representative of the content of NLEBeta,
they are not comprehensive nor are they the most current set.
We encourage you to perform a real-time search of NLEBeta
to obtain the most current and comprehensive results.


61

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

NLE Websites -- All DOE Office Websites (Extended Search)

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...

62

Audit Letter Report: OAS-L-09-14 | Department of Energy  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

Department reported its annual performance results in conjunction with its consolidated financial statements. Topic: Management and Administration Audit Letter Report:...

63

Financial Statement Misstatements, Auditor Litigation, and Subsequent Auditor Behavior  

E-Print Network (OSTI)

This paper examines the occurrence and outcome of auditor litigation related to financial statement misstatements and the effect of auditor misstatement-based litigation on subsequent auditor behavior. The study is motivated by recent calls to limit auditor legal liability and the need to examine the ability of litigation to deter non-Generally Accepted Accounting Principles (GAAP) financial reporting. I find that misstatement severity is the primary driver of auditor litigation. Specifically, I find that auditor misstatement-based litigation is more likely when the misstatement is associated with fraud, a regulatory investigation, a larger stock price decline, and/or a greater number of accounting application [i.e., Financial Accounting Standards Board (FASB)/GAAP) failures. In addition, I find that auditor misstatement-based litigation is more likely to occur when the misstatement is associated with engagement fees that consist of a greater magnitude or a greater proportion of non-audit service fees. Further, I find that misstatement severity and the size of the plaintiffs? claims are the primary drivers of auditor settlements resulting from misstatement-based litigation. Specifically, I find that an auditor settlement resulting from misstatement-based litigation is more likely to occur when the misstatement is associated with fraud, a greater amount of alleged income or equity inflation over the class action time period, and/or a larger alleged percentage drop in share price over the class action time period. With respect to subsequent auditor behavior, I find evidence that auditor litigation results in more conservative subsequent auditor behavior across a litigated auditor?s office-wide client portfolio (that excludes the litigated client). Specifically, in the year following auditor litigation, I find evidence that litigation results in increased auditor constraint of client-reported positive and signed discretionary accruals, as well as longer audit report lags.

Schmidt, Jaime J.

2009-05-01T23:59:59.000Z

64

Alaska Power Administration Federal Power Program financial statements with supplementary information September 30, 1994 and September 30, 1993 with auditors` reports thereon  

SciTech Connect

The attached report presents the results of our audit of the Department of Energy`s Alaska Power Administration (APA) financial statements as of September 30, 1994. In our opinion, the APA statements are fairly presented in all material respects in accordance with generally accepted accounting principles. our reports on the APA internal control structure and on its compliance with laws and regulations are also provided. The US Government, through the Department of Energy, operates APA at two sites to provide hydroelectric power to Juneau and Anchorage, Alaska. Additional information about APA is provided in the notes to the financial statements. The 1994 financial statement audit was made under provisions of the Inspector General Act (5 USC. App.), as amended, the Chief Financial Officers (CFO) Act (31 USC 1500) and the Office of Management and Budget implementing guidance to the CFO Act. The auditors` work was conducted in accordance with generally accepted government auditing standards.

NONE

1995-02-13T23:59:59.000Z

65

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

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

Operations Office during The Audit of The Department's Consolidated Fiscal year 1998 Financial Statements WR-FS-99-01.PDF More Documents & Publications Audit Report:...

66

U.S. Department of Energy Naval Petroleum Reserve Number 1 quarterly financial statements, March 31, 1997 and 1996  

SciTech Connect

The report presents the results of the independent certified public accountants` review of the Department of Energy`s Naval Petroleum Reserve Number 1 interim financial statements as of March 31, 1997 and 1996. The review was done in accordance with Statements on Standards for Accounting and Review Services issued by the American Institute of Certified Public Accountants. A review of interim financial statements consist principally of inquires of NPR-1 personnel and analytical procedures applied to financial data. It is substantially less in scope than an audit in accordance with generally accepted auditing standards, the objective of which is the expression of an opinion regarding the financial statements taken as a whole. Accordingly, the certified public accountants do not express such an opinion. The auditors have stated that, except for the omission of certain disclosures, they are not aware of any material modifications that should be made to the financial statements in order for them to be in conformity with the other comprehensive basis of accounting described in Note 1 to the financial statements.

1997-04-17T23:59:59.000Z

67

U.S. Department of Energy Naval Petroleum Reserve Number 1 quarterly financial statements, December 31, 1996 and 1995  

SciTech Connect

The report presents the results of the independent certified public accountants` review of the Department of Energy`s Naval Petroleum Reserve Number 1 interim financial statements as of December 31, 1996 and 1995. The review was done in accordance with Statements on Standards for Accounting and Review Services issued by the American Institute of Certified Public Accountants. A review of interim financial statements consists principally of inquiries of NPR-1 personnel and analytical procedures applied to financial data. It is substantially less in scope than an audit in accordance with generally accepted auditing standards, the objective of which is the expression of an opinion regarding the financial statements take as a whole. Accordingly, the certified public accountants do not express such an opinion. The auditors have stated that, except for the omission of certain disclosures, they are not aware of any material modifications that should be made to the financial statements in order for them to be in conformity with the other comprehensive basis of accounting described in Note 1 to the financial statements.

1997-03-18T23:59:59.000Z

68

Western Area Power Administration. Combined power system financial statements  

Science Conference Proceedings (OSTI)

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.

NONE

1998-02-26T23:59:59.000Z

69

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

NLE Websites -- All DOE Office Websites (Extended Search)

IG-FS-99-01 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...

70

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

NLE Websites -- All DOE Office Websites (Extended Search)

7-02 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 &...

71

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

NLE Websites -- All DOE Office Websites (Extended Search)

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:...

72

Financial Statement: IG-FS-04-02 | Department of Energy  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

Statement: IG-FS-04-02 December 5, 2003 Report on the Department of Energy's Consolidated Financial Statements OAS-FS-04-02.pdf More Documents & Publications Financial Statement:...

73

Southern Federal Power Program combined financial statements, September 30, 1997 and 1996 with independent auditors` report thereon and financial overview and program performance  

SciTech Connect

The report presents the results of the independent certified public accountants` audit of the Southeastern Federal Power Program`s (SEFPP) combined financial 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 SEFPP`s internal control structure disclosed no new reportable conditions directed to the Southeastern Power Administration. However, the report did disclose a reportable condition directed to the Army Corps of Engineers (Corps). The reportable condition was regarding the conversion of the Corps` financial management system to a system that was not designed to properly account for the allocation of plant investment to multi-purpose projects. The Corps concurred with recommendations made to correct the deficiency. The auditors` report on SEFPP`s compliance with laws and regulations disclosed no new instances of noncompliance. A noncompliance related to not recovering workers` compensation benefits in power rates reported in prior years remains uncorrected. Based on KPMG`s unqualified opinion and the review of their audit work, the Office of Inspector General believes the financial statements fairly present the financial condition and results of operations of the SEFPP for the period under audit.

NONE

1998-07-01T23:59:59.000Z

74

Income Statement -- A Financial Management Tool  

E-Print Network (OSTI)

An income statement measures the success of a business in terms of net income or loss for a period of time. An income statement of a farm business includes items in seven major categories. This publication describes each of these categories and gives a sample income statement.

Klinefelter, Danny A.

2008-09-16T23:59:59.000Z

75

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

Energy.gov (U.S. Department of Energy (DOE)) 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...

76

AUDIT REPORT REPORT ON MATTERS IDENTIFIED AT THE IDAHO OPERATIONS...  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

REPORT ON MATTERS IDENTIFIED AT THE IDAHO OPERATIONS OFFICE DURING THE AUDIT OF THE DEPARTMENT'S CONSOLIDATED FISCAL YEAR 1998 FINANCIAL STATEMENTS, WR-FS-99-01 AUDIT REPORT REPORT...

77

Financial Statement: IG-FS-01-01 | Department of Energy  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

IG-FS-01-01 February 16, 2001 Report on the Department of Energy's Consolidated Financial Statements IG-FS-01-01.pdf More Documents & Publications Financial Statement:...

78

Antecedents to Financial Statement Misreporting: The Influence of Organizational Business Strategy, Ethical Culture and Climate  

E-Print Network (OSTI)

Using organizational theory, this research study examines whether a firm's business strategy influences the ethical culture and climate within the organization, and thus explains why a firm's business strategy may ultimately contribute toward an increased risk of financial misreporting. This study develops from recent research which finds that companies following an innovative, risk-oriented Prospector business strategy are significantly more likely to experience financial reporting irregularities, despite increased audit effort levels. To examine the research question, both survey and archival methods are employed. Using a large-scale research survey, I find two subset groups of Prospector firms where a smaller (larger) group is significantly associated with a less (more) ethical culture and climate, which offer insights into why companies following a Prospector business strategy continue to experience irregularities despite auditors' efforts. Results suggest auditors may not be able to distinguish between the two sets of Prospectors and thus may direct higher audit efforts too generally at Prospector firms rather than at the smaller set of firms with less ethical cultures and climates?i.e., firms more prone to rationalizing less ethical behavior. I also find that firms pursing a second type of strategy, a transitory Reactor strategy, are consistently associated with a negative ethical culture and climate. For a subset of public companies which can be linked to archival data, I find evidence to suggest that companies with less (more) ethical climates are associated with an increased (reduced) risk of financial misreporting while controlling for incentive and opportunity factors. I continue to find evidence that companies following a Prospector business strategy are associated with greater risks of misreporting, confirming prior research. Altogether, my findings suggest several antecedents for firms experiencing greater risk of financial statement misreporting and provide evidence regarding the third leg of the auditing fraud triangle (rationalization).

Bentley, Kathleen

2012-08-01T23:59:59.000Z

79

Follow-up Audit of the Department of Energy's Financial Assistance for Integrated Biorefinery Projects  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

Department Department of Energy's Financial Assistance for Integrated Biorefinery Projects DOE/IG-0893 September 2013 U.S. Department of Energy Office of Inspector General Office of Audits and Inspections Department of Energy Washington, DC 20585 September 9, 2013 MEMORANDUM FOR THE SECRETARY FROM: Gregory H. Friedman Inspector General SUBJECT: INFORMATION: Audit Report on "Follow-up Audit of the Department of Energy's Financial Assistance for Integrated Biorefinery Projects" BACKGROUND 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

80

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

SciTech Connect

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.

Marwick, P.

1994-11-30T23:59:59.000Z

Note: This page contains sample records for the topic "financial statement audits" from the National Library of EnergyBeta (NLEBeta).
While these samples are representative of the content of NLEBeta,
they are not comprehensive nor are they the most current set.
We encourage you to perform a real-time search of NLEBeta
to obtain the most current and comprehensive results.


81

Western Area Power Administration combined power system financial statements, September 30, 1996 and 1995 (with independent auditors` report thereon)  

SciTech Connect

This report presents the results of the independent certified public accountants` audit of the Department of Energy`s Western Area Power Administration`s (Western) combined financial statements as of September 30, 1996. The auditors have expressed an unqualified opinion on the 1996 statements. The auditors` report on Western`s internal control structure disclosed two new reportable conditions and discussed the status of an unresolved condition from prior years. The new conditions involved the write-off of aging accounts receivable and the understatement of interest expense for inactive construction work orders. These reportable conditions are not considered to be material weaknesses. Western concurred with the audit recommendations and is responsible for necessary corrective actions. The auditors also considered the overview and performance measure data for completeness and material consistency with the basic financial statements as noted in the internal control report. The report also disclosed an additional reportable condition directed to the Bureau of Reclamation (Reclamation) which is not considered to be a material weakness. Reclamation concurred with the audit recommendation and is responsible for necessary corrective action. The auditors` report on Western`s compliance with laws and regulations disclosed two new instances of noncompliance involving interest charges on all construction costs funded with Federal appropriations and other capitalized costs. The report also discussed the status of one instance of noncompliance from prior years. Western provided concurrence and corrective action plans for all of these instances of noncompliance.

1997-04-01T23:59:59.000Z

82

Alaska Power Administration combined financial statements, schedules, and supplemental reports, September 30, 1997 and 1996 with independent auditors` report thereon  

SciTech Connect

The Alaska Power Administration (APA) will continue to encourage economic and industrial development in Alaska through implementing the sale of APA assets in a manner consistent with the authorizing legislation while balancing all the stakeholders` interests. Alaska Power Administration will provide their employees opportunities for successful career transitions and conduct an efficient transfer of assets and closeout of APA, while continuing to provide customers reliable, low-cost hydroelectric energy during the transition. The attached report presents the results of the independent certified public accounts` audit of the Alaska Power Administration`s (APA) 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` reports on APA`s internal control structure and compliance with laws and regulations disclosed no reportable conditions or instances of noncompliance. Based on the unqualified opinion of the independent public accounting firm of KPMG Peak Marwick LLP and review of their audit work, the authors believe the financial statements fairly present the financial condition and results of the operations of APA for the period under audit.

1998-04-01T23:59:59.000Z

83

Audit Report: WR-FS-97-03 | Department of Energy  

NLE Websites -- All DOE Office Websites (Extended Search)

Flats Field Office During the Audit of the Department's Consolidated Fiscal Year 1996 Financial Statements The Government Management Reform Act of 1994 requires that the...

84

Audit Report: OAS-FS-08-02 | Department of Energy  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

November 9, 2007 Report on the Department of Energy's Fiscl year 2007 Consolidated Financial Statements This is to inform you that the audit of the Departments Fiscal Year...

85

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

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

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...

86

Discussions on qualitative assessment or risk quantification in adopting decisions concerning risk in financial auditing  

Science Conference Proceedings (OSTI)

This paper presents some insights concerning qualitative and semi-quantitative audit risk assessment methods. We consider that semi-quantitative assessment collaborated with qualitative interpretation can be a better solution in evaluation auditors' ... Keywords: IAS, audit, business decisions, financial reporting, qualitative interpretation, semi-quantitative risk assessment

Diana-Laura Radu; Sabina-Cristiana Necula

2010-12-01T23:59:59.000Z

87

All other interested parties INVITATION TO COMMENT ON IFACS INTERNATIONAL AUDITING AND ASSURANCE STANDARDS BOARD (IAASB) DISCUSSION PAPER The Evolving Nature of Financial Reporting: Disclosure and its Audit Implications  

E-Print Network (OSTI)

Assurance Standards Committee is seeking comments on the IAASB Discussion Paper which has been posted on the Institutes website at: www.hkicpa.org.hk/professionaltechnical/assurance/exposuredraft/. This Discussion Paper highlights recent trends in the range, volume, and complexity of financial statement disclosures, and explores issues and practical challenges in preparing, auditing, and using them. It begins with a discussion of recent trends in financial reporting and their impact on financial statement disclosures. It then discusses how the International Standards on Auditing currently deal with disclosures. The remainder of the Discussion Paper focuses on audit issues that the IAASB has identified regarding disclosures required by a financial reporting framework. The Discussion Paper addresses critical issues such as challenges in preparing disclosures, the nature and extent of evidence for different types of disclosures, and the application of the concept of materiality to disclosures. Views from all stakeholders are sought, and the discussion paper asks specific questions of preparers; investors, lenders, and other creditors; regulators; and auditors.

Steve Ong

2011-01-01T23:59:59.000Z

88

Audit Report: OAS-FS-11-02 | Department of Energy  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

2 Audit Report: OAS-FS-11-02 November 9, 2010 Federal Energy Regulary commission's Fiscal Year 2010 Financial Statement Audit The report presents the results of the independent...

89

Audit Report: OAS-FS-09-02 | Department of Energy  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

2 Audit Report: OAS-FS-09-02 November 13, 2008 Federal Energy Regulatory Commission's Fiscal Year 2008 Financial Statement Audit Report The attached report presents the results of...

90

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

Energy.gov (U.S. Department of Energy (DOE)) 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...

91

Part I, General Audit Program  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

and subrecipients of 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 audits of entities subject to the requirements of Office of Management and Budget (OMB) Circular No. A-133, Audits of States, Local Governments and Non-Profit Organizations, should not use this Audit Program and should instead refer to the Circular and the

92

Southwestern Federal Power System combined financial statements and supplemental schedules (with independent auditors` reports thereon) for the years ended September 30, 1996 and 1995  

SciTech Connect

This report presents the results of the independent certified public accountants` audit of the Southwestern Federal Power System`s (SWFPS) combined power system statement of assets, Federal investment and liabilities, and the related combined statements of revenues, expenses and accumulated net revenues, and cash flows. The 1996 financial statement audit was made under the provisions of the Inspector General Act (5 U.S.C. App.), as amended, the Government Management Reform Act (31 U.S.C. 3515), and Office of Management and Budget implementing guidance. The auditors` work was conducted in accordance with generally accepted government auditing standards. To fulfill audit responsibilities, the Office of Inspector General contracted with the independent public accounting firm of KPMG Peak Marwick LLP (KPMG) to conduct the audit for them, subject to their review. The auditors` report on SWFP`s internal control structure disclosed a reportable condition directed to the Southwestern Power Administration concerning a delay in properly classifying the value of plant assets. The report also included two reportable conditions directed to the Army Corps of Engineers regarding the inconsistent calculation of depreciation expense and the misallocation of multipurpose costs. None of these reportable conditions were considered to be material weaknesses. The auditors` report on SWFP`s compliance with laws and regulations disclosed no new instances of noncompliance by Southwestern.

1997-12-04T23:59:59.000Z

93

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

SciTech Connect

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.

Marwick, P.

1994-12-31T23:59:59.000Z

94

FASB Statement No. 109, Accounting for Income Taxes APB Statement No. 3, Financial Statements Restated for General Price-Level Changes AICPA Statement of Position 93-3, Rescission of Accounting Principles Board Statements ISSUE  

E-Print Network (OSTI)

Enterprises located in countries with highly inflationary economies may prepare financial statements restated for general price-level changes in accordance with generally accepted accounting principles in the United States. The tax bases of assets and liabilities of those enterprises are often restated for the effects of inflation. For those enterprises, the issues are: 1. How temporary differences should be computed under Statement 109 2. How deferred income tax expense or benefit for the year should be determined. EITF DISCUSSION The Task Force reached a consensus that when preparing financial statements restated for general price-level changes using end-of-current-year purchasing power units, temporary differences under Statement 109 are determined based on the difference between the indexed tax basis amount of the asset or liability and the related price-level restated amount reported in the financial statements. Copyright 1993, Financial Accounting Standards Board Not for redistribution

unknown authors

1993-01-01T23:59:59.000Z

95

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

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.

1994-12-31T23:59:59.000Z

96

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

SciTech Connect

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.

1997-05-01T23:59:59.000Z

97

Financial Statement: OAS-FS-13-10  

Energy.gov (U.S. Department of Energy (DOE))

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

98

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

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

Yes Yes Yes Yes Yes Yes Yes Yes Yes 81.135 Advanced Research and Projects Agency - Energy Financial Assistance Program Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes 81.502...

99

The Effects of Knowledge of Earnings Persistence, Financial Statement Format, and Concerns about Quality of Earnings  

E-Print Network (OSTI)

Abstract: This paper examines whether financial statement users exhibit greater ability to discriminate between high and low-accrual firms when they have greater knowledge of earnings persistence, greater awareness of concerns about the quality of earnings, and when accruals are presented more clearly in the financial statements. I find that users with greater knowledge of earnings persistence and greater awareness of concerns about the quality of earnings have greater discriminative ability. High-knowledge users are not affected by the presence and placement of an accrual subtotal in the financial statements. Low-knowledge users discriminate the most when the accrual subtotal is juxtaposed with accrual line items in the cash flow statement. Low-knowledge users do not discriminate much when the accrual subtotal is not presented, or when the subtotal is presented but is not juxtaposed with accrual line items within the same statement.

Bernardine Low; Khim Kelly; Bob Libby; Mark Nelson; Steve Smith; Hun-tong Tan

2009-01-01T23:59:59.000Z

100

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

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

Audit Report: OAS-FS-13-05 » Audit Report: OAS-FS-13-05 Audit Report: OAS-FS-13-05 » Audit Report: OAS-FS-13-05 Audit Report: OAS-FS-13-05 November 28, 2012 Department of Energy's Nuclear Waste Fund's Fiscal Year 2012 Financial Statement Audit KPMG, LLP (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 resources. KPMG concluded that the financial statements present fairly, in all material respects, the financial position of the Fund as of September 30, 2012 and 2011, and its net costs, changes in net position, and budgetary resources for the years then ended, in conformity with United States generally accepted accounting principles. The auditors' review of the Fund's internal control structure and

Note: This page contains sample records for the topic "financial statement audits" from the National Library of EnergyBeta (NLEBeta).
While these samples are representative of the content of NLEBeta,
they are not comprehensive nor are they the most current set.
We encourage you to perform a real-time search of NLEBeta
to obtain the most current and comprehensive results.


101

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

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

2 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) to perform an audit of the Department's FY 2009 Consolidated Financial Statements. The audit was performed in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in the Government Auditing

102

CALIFORNIA INSTITUTE OF TECHNOLOGY INTERNATIONAL FRESHMAN FINANCIAL AID STATEMENT OF INTENT  

E-Print Network (OSTI)

CALIFORNIA INSTITUTE OF TECHNOLOGY INTERNATIONAL FRESHMAN FINANCIAL AID STATEMENT OF INTENT Caltech 10-90 California Institute of Technology Pasadena, CA 91125-3405 USA AND 2) The CSS/Financial Aid will be mailed directly to Admissions Office, MC 10-90, California Institute of Technology, Pasadena, CA 91125

Greer, Julia R.

103

Preparation of Financial Statements by Public Sector Entities  

E-Print Network (OSTI)

Except for the content in this document supplied by third parties, the Australian National Audit Office logo, the Commonwealth Coat of Arms, and any material protected by a trade mark, this document is licensed by the Australian National Audit Office for use under the terms of a Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 Australia licence. To view a copy of this licence, visit

unknown authors

2013-01-01T23:59:59.000Z

104

Office of the Chief Financial Officer Annual Report 2010  

E-Print Network (OSTI)

Financial Statement.ational L aboratory 5. Financial Statement O ffice of the CPresentation These financial statements have been prepared

Fernandez, Jeffrey

2011-01-01T23:59:59.000Z

105

Office of the Chief Financial Officer Annual Report 2009  

E-Print Network (OSTI)

Financial Statement.ational L aboratory 5. Financial Statement O ffice of the CPresentation These financial statements have been prepared

Fernandez, Jeffrey

2010-01-01T23:59:59.000Z

106

Audit Report: WR-FS-99-01 | Department of Energy  

NLE Websites -- All DOE Office Websites (Extended Search)

9-01 9-01 Audit Report: WR-FS-99-01 March 16, 1999 Report On Mater Identified At the Idaho Operations Office During The Audit Of The Department's Consolidated Fiscal Year 1998 Financial Statements The Government Management Reform Act of 1994 requires that the Department of Energy (DOE) annually submit audited financial statements to the Office of Management and Budget (OMB). A Departmentwide audit was conducted to determine whether there was reasonable assurance that DOE's consolidated Fiscal Year (FY) 1998 financial statements were free of material misstatements. We conducted a portion of the Departmentwide audit at the Idaho Operations Office (Idaho) and its management and operating contractor, Lockheed Martin Idaho Technologies Company (Lockheed). Audit Report: WR-FS-99-01

107

Audit Report: OAS-FS-09-06 | Department of Energy  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

6 6 Audit Report: OAS-FS-09-06 August 26, 2009 Uranium Enrichment Decontamination and Decommissioning Fund's Fiscal Year 2006 and 2005 Financial Statement Audit The attache report presents the results of the independent certified public accountants' audit of the United States Department of Energy's Uranium Enrichment Decontamination Decommissioning Fund's (D&D Fund) Fiscal Year (FY) 2006 and 2005 balance sheets and the related statements of net cost, changes in net position (deficit), budgetary resources and financing. Audit Report: OAS-FS-09-06 More Documents & Publications Audit Report: OAS-FS-10-05 Uranium Enrichment Decontamination and Decommissioning Fund's Fiscal Year 2008 and 2007 Financial Statement Audit, OAS-FS-10-05 Audit Report: OAS-FS-13

108

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

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

Audit Report: OAS-FS-13-01 Audit Report: OAS-FS-13-01 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 respects, the financial position of the D&D Fund as of September 30, 2011, and its net costs, changes in net position, and budgetary resources, in conformity with United States generally accepted accounting principles. As part of this review, the auditors also considered the D&D Fund's

109

Audit Report: OAS-FS-14-01 | Department of Energy  

NLE Websites -- All DOE Office Websites (Extended Search)

4-01 4-01 Audit Report: OAS-FS-14-01 November 25, 2013 Federal Energy Regulatory Commission's Fiscal Year 2013 Financial Statement Audit The Office of Inspector General contracted with the independent public accounting firm of KPMG, LLP (KPMG) to conduct the audit, subject to our review. KPMG is responsible for expressing an opinion on the Commission's financial statements and reporting on applicable internal controls and compliance with laws and regulations. The Office of Inspector General monitored audit progress and reviewed the audit report and related documentation. KPMG concluded that the financial statements present fairly, in all material respects, the financial position of the Commission as of and for the years ended September 30, 2013 and 2012, and its net costs, changes in

110

Performance Audit of the Department of Energy's Improper Payment Reporting in the Fiscal Year 2011 Agency Financial Report, OAS-FS-12-07  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

Performance Audit of the Performance Audit of the Department of Energy's Improper Payment Reporting in the Fiscal Year 2011 Agency Financial Report OAS-FS-12-07 March 2012 Department of Energy Washington, DC 20585 March 15, 2012 MEMORANDUM FOR THE SECRETARY for FROM: Gregory H. Friedman Inspector General SUBJECT: INFORMATION: Report on "Performance Audit of the Department of Energy's Improper Payment Reporting in the Fiscal Year 2011 Agency Financial Report" The attached report presents the results of an evaluation of the Department of Energy's Improper Payment Reporting in the Fiscal Year 2011 Agency Financial Report (AFR). To fulfill the Office of Inspector General's audit responsibilities, we contracted with the independent public

111

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

NLE Websites -- All DOE Office Websites (Extended Search)

IG-FS-97-01 February 26, 1997 Audit of The U.S. Department of Energy's Consolidated Financial Statements for Fiscal Year 1996 To obtain a copy of this report please email the...

112

National Utility Financial Statement model (NUFS). Volume III of III: software description. Final report  

SciTech Connect

This volume contains a description of the software comprising the National Utility Financial Statement Model (NUFS). This is the third of three volumes describing NUFS provided by ICF Incorporated under contract DEAC-01-79EI-10579. The three volumes are entitled: model overview and description, user's guide, and software guide.

Not Available

1981-10-29T23:59:59.000Z

113

Finanacial Statement: WR-FS-99-02 | Department of Energy  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

Office During the Audit of the Department of Energy's Consolidated Fiscal Year 1998 Financial Statements WR-FS-99-02.PDF More Documents & Publications Report: WR-FS-99-02...

114

Office of the Chief Financial Officer Annual Report 2007  

E-Print Network (OSTI)

Financial Statement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Financial Statement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .L ABORATORY h 5. Financial Statement O FFICE OF THE C HIEF F

Fernandez, Jeffrey

2008-01-01T23:59:59.000Z

115

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

NLE Websites -- All DOE Office Websites (Extended Search)

OAS-FS-07-02 OAS-FS-07-02 Audit Report: OAS-FS-07-02 November 13, 2006 Report on the Department of Energy's Fiscal Year 2006 Consolidated Balance Sheet In response to requirements established by the Government Management Reform Act of 1994, the Office of Inspector General engages the independent public accounting for of KMPG LLP to audit the Department of Energy's Fiscal Year (FY) 2006 consolidated balance sheet. The contractor was engages to audit only the balance sheet because a material weakness in financila control and reporting resulted in a disclaimer of opinion on the FY 2005 Audit of the Department's Consolidated Financial Statements. Audit Report: OAS-FS-07-02 More Documents & Publications Financial Statement: OAS-FS-07-02 Audit Report: OAS-FS-12-04 Audit Report: OAS-FS-11-04

116

Audit Report: OAS-FS-13-13 | Department of Energy  

NLE Websites -- All DOE Office Websites (Extended Search)

3-13 3-13 Audit Report: OAS-FS-13-13 August 12, 2013 Southwestern Federal Power System's Fiscal Year 2012 Financial Statement Audit We contracted with the independent public accounting firm of KPMG LLP (KPMG) to conduct the audit the Southwestern Federal Power System's (SWFPS) financial statements and reporting 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 the SWFPS as of September 30, 2012 and 2011, and the results of its operations and its cash flow for the years then ended, in conformity with U.S. generally accepted accounting principles. The audit identified an internal control deficiency over Accounting for

117

Obtaining field pricing and audit cognizance has been identified as a critical path activity for our contract and financial assistance awards and modifications  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

PROCUREMENT AND ASSISTANCE MANAGEMENT PROCUREMENT AND ASSISTANCE MANAGEMENT OFFICE OF PROCUREMENT AND ASSISTANCE POLICY (MA-61) MANAGEMENT OF CONTRACT/FINANCIAL ASSISTANCE AUDIT SUPPORT FOR AMERICAN RECOVERY AND REINVESTMENT ACT ACTIONS (JULY 23, 2009) Obtaining field pricing and audit support has been identified as a critical path activity for our Recovery Act contract and financial assistance awards and modifications. In order to meet the aggressive schedule commitments for placing contracts and financial assistance awards, we need to manage the audit process more effectively through increased management attention both at the field contracting office and Headquarters level. The guidance and direction provided herein is written primarily to cover audit support from the Defense Contract Audit Agency (DCAA). It

118

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

Science Conference Proceedings (OSTI)

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.

NONE

1997-03-01T23:59:59.000Z

119

TMS Financial Management Policy  

Science Conference Proceedings (OSTI)

The Executive Director, in conjunction with the Financial Planning Officer, shall arrange for a complete financial audit to be made every year. Such audit shall be ...

120

Essays on Financial Information Analysis  

E-Print Network (OSTI)

Jun Zhang. 2013. Financial Statements Analysis and Valution.H. Penman. 1989. Financial Statement Analysis and the465482. . 2001. Financial Statement Analysis and Security

Schuett, Harm Henning

2013-01-01T23:59:59.000Z

Note: This page contains sample records for the topic "financial statement audits" from the National Library of EnergyBeta (NLEBeta).
While these samples are representative of the content of NLEBeta,
they are not comprehensive nor are they the most current set.
We encourage you to perform a real-time search of NLEBeta
to obtain the most current and comprehensive results.


121

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

Science Conference Proceedings (OSTI)

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.

NONE

1997-04-01T23:59:59.000Z

122

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

NLE Websites -- All DOE Office Websites (Extended Search)

8 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 management letter contains 16 new findings and 7 repeat findings that were issued during the course of the FY 2012 Audit of the Department's Consolidated Financial Statements. Management generally concurred with and provided planned corrective actions for most of the recommendations

123

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

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

OAS-FS-13-08 OAS-FS-13-08 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 management letter contains 16 new findings and 7 repeat findings that were issued during the course of the FY 2012 Audit of the Department's Consolidated Financial Statements. Management generally concurred with and provided planned corrective actions for most of the recommendations

124

National Utility Financial Statement model (NUFS). Volume I of III: Model overview and description. Final report  

SciTech Connect

The National Utility Financial Statement (NUFS) model which takes the output for the electric utility sector from the Midterm Energy Forecasting System (MEFS) model and forecasts electric utility financial statements is described. NUFS forecasts separately for public and investor owned utilities, the following tables for each region on an annual basis: income statement; balance sheet; sources and uses of funds; development of revenue requirement on an annual basis; reconciliation of tax expenses, current taxes and income taxes at a 46% statutory rate; interest coverage; external financing as a percent of total uses of funds; AFUDC as a percentage of total uses of funds; book value and market to book rate; dividends per share; and actual return on equity. In addition, NUFS has been designed to supply inputs to the MEFS iterative solution process. The first such input is the fixed charge rates for each plant type. This quantity is used to form the objective function for the MEFS electric utility model. The second set of inputs are for the existing MEFS electricity price forecasting module. These inputs are referred to as pricing coefficients and old money revenue requirements.

1981-10-29T23:59:59.000Z

125

Audit Report: OAS-FS-14-02 | Department of Energy  

NLE Websites -- All DOE Office Websites (Extended Search)

2 2 Audit Report: OAS-FS-14-02 Wednesday, December 11, 2013 Department of Energy's Nuclear Waste Fund's Fiscal Year 2013 Financial Statement Audit The Office of Inspector General contracted with the independent public accounting firm of KPMG, LLP (KPMG) to conduct an audit of the Department of Energy's Nuclear Waste Fund's Fiscal Year 2013 balance sheet and the related statements of net cost, changes in net position and combined statements of budgetary resources. KPMG concluded that the financial statements present fairly, in all material respects, the financial position of the Fund as of September 30, 2013 and 2012, and its net costs, changes in net position, and budgetary resources for the years then ended, in conformity with United States generally accepted accounting principles.

126

Audit Report: OAS-FS-13-02 | Department of Energy  

NLE Websites -- All DOE Office Websites (Extended Search)

2 2 Audit Report: OAS-FS-13-02 September 7, 2012 Management Letter on the 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 respects, the financial position of the D&D Fund as of September 30, 2011, and its net costs, changes in net position, and budgetary resources, in conformity with United States generally accepted accounting principles. As part of this review, the auditors also considered the D&D Fund's

127

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

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

WILLIAM S. MAHARAY 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 years, the Office of Inspector General has conducted and overseen a number of reviews of the accounting and financial operations of the Department. Our reviews related to the audits of the year-end financial statements have covered accounting information system issues, financial statement reporting, and

128

Assessing Accrual Quality in Financial Institutions  

E-Print Network (OSTI)

S. H. (2007). Financial Statement Analysis and Securitybanks have financial statements that are inherentlystudy that uses the financial statement disclosures regard-

Uysal, Aydin

2013-01-01T23:59:59.000Z

129

Financial Information: The Internet and its Effects  

E-Print Network (OSTI)

product demand, financial statements and so on. While alla collection of news, financial statements and the like onday. For corporate financial statements, the Securities and

Orazov, Bayram

2008-01-01T23:59:59.000Z

130

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

NLE Websites -- All DOE Office Websites (Extended Search)

3 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 independent public accounting firm of KPMG LLP (KPMG) to conduct the audit, subject to our review. KPMG is responsible for expressing an opinion on the Fund's financial statements and reporting on applicable internal controls and compliance with laws and regulations. The Office of Inspector

131

4.5.2 Audit Requirements for For-Profit Organizations  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

.2 Audit Requirements for For-Profit Organizations .2 Audit Requirements for For-Profit Organizations (a) General. All For-Profit Organizations that expend over $500,000 in Federal funds for a CFDA in any year are required to have an audit conducted in accordance with paragraph (b) of 10 CFR 600.316. This requirement flows down to For-Profit subrecipients that meet the dollar threshold. An independent auditor shall perform the audit in accordance with the Government Auditing Standards and must: 1) gain an understanding of internal control structures over Federal programs and 2) audit and provide an opinion on compliance with requirements. The audit generally should be made a part of the regularly scheduled, annual audit of the recipient's financial statements.

132

Audit Report: DOE/IG-0893  

Energy.gov (U.S. Department of Energy (DOE))

Follow-up Audit of the Department of Energy's Financial Assistance for Integrated Biorefinery Projects

133

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

NLE Websites -- All DOE Office Websites (Extended Search)

2-10 2-10 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 financial statements present fairly, in all material respects, the respective financial position of SWFPS as of September 30, 2010 and 2009, and the results of its operations and its cash flow for the years then ended, in conformity with United States generally accepted accounting

134

Audit Report: OAS-FS-13-06 | Department of Energy  

NLE Websites -- All DOE Office Websites (Extended Search)

6 6 Audit Report: OAS-FS-13-06 November 29, 2012 Southwestern Federal Power System's Fiscal Year 2011 Financial Statement Audit We contracted with the independent public accounting firm of KPMG LLP to audit the combined balance sheets of the Southwestern Federal Power System (SWFPS) as of September 30, 2011 and 2010, and the related combined statements of changes in capitalization, revenues and expenses, and cash flows for the years then ended. KPMG concluded that the combined financial statements present fairly, in all material respects, the respective financial position of the Southwestern Federal Power System as of September 30, 2011 and 2010, and the results of its operations and its cash flow for the years then ended, in conformity with United States

135

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

NLE Websites -- All DOE Office Websites (Extended Search)

5 5 Audit Report: OAS-FS-13-05 November 28, 2012 Department of Energy's Nuclear Waste Fund's Fiscal Year 2012 Financial Statement Audit KPMG, LLP (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 resources. KPMG concluded that the financial statements present fairly, in all material respects, the financial position of the Fund as of September 30, 2012 and 2011, and its net costs, changes in net position, and budgetary resources for the years then ended, in conformity with United States generally accepted accounting principles. The auditors' review of the Fund's internal control structure and compliance with certain laws and regulations disclosed no material

136

Audit Report: OAS-FS-13-04 | Department of Energy  

NLE Websites -- All DOE Office Websites (Extended Search)

4 4 Audit Report: OAS-FS-13-04 November 15, 2012 Department of Energy's Fiscal Year 2012 Consolidated Financial Statement KPMG, LLP (KPMG) audited the consolidated balance sheets of the Department of Energy (Department) as of September 30, 2012 and 2011, and the related consolidated statements of net cost, changes in net position, and custodial activity, and combined statement of budgetary resources, for the years then ended. KPMG concluded that these consolidated financial statements are presented fairly, in all material respects, in conformity with U.S. generally accepted accounting principles and has issued an unqualified opinion based on its audits and the reports of other auditors for the years ended September 30, 2012 and 2011. As part of this review, auditors also considered the Department's internal

137

Audit Report: OAS-FS-12-02 | Department of Energy  

NLE Websites -- All DOE Office Websites (Extended Search)

2 2 Audit Report: OAS-FS-12-02 November 15, 2011 Department of Energy's Fiscal Year 2011 Consolidated Financial Statements KPMG audited the consolidated balance sheets of the Department of Energy (Department) as of September 30, 2011 and 2010, and the related consolidated statements of net cost, changes in net position, and custodial activity, and combined statement of budgetary resources, for the years then ended. KPMG concluded that these consolidated financial statements are presented fairly, in all material respects, in conformity with U.S. generally accepted accounting principles and has issued an unqualified opinion based on its audits and the reports of other auditors for the year ended September 30, 2011. As part of this review, auditors also considered the Department's internal

138

The application of brute force logistic regression to corporate credit scoring models: Evidence from Serbian financial statements  

Science Conference Proceedings (OSTI)

In this paper a brute force logistic regression (LR) modeling approach is proposed and used to develop predictive credit scoring model for corporate entities. The modeling is based on 5years of data from end-of-year financial statements of Serbian corporate ... Keywords: Corporate entities, Credit scoring, Logistic regression, Probability of default, Weight of evidence approach

Nebojsa Nikolic, Nevenka Zarkic-Joksimovic, Djordje Stojanovski, Iva Joksimovic

2013-11-01T23:59:59.000Z

139

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

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

II) 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 suggested audit procedures for each program, they are provided once in this part. For each program in this Compliance Supplement (this Supplement), the program-specific compliance guidance section (Part III of this guidance) contains additional information about the compliance requirements that arise from laws

140

Final For-Profit Audit Guidance (FY 2011 and Following)  

Energy.gov (U.S. Department of Energy (DOE))

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...

Note: This page contains sample records for the topic "financial statement audits" from the National Library of EnergyBeta (NLEBeta).
While these samples are representative of the content of NLEBeta,
they are not comprehensive nor are they the most current set.
We encourage you to perform a real-time search of NLEBeta
to obtain the most current and comprehensive results.


141

Southwestern Federal Power System 1995 Financial Statement audit under the Chief Financial Officers Act (WR-FC-96-02)  

DOE Green Energy (OSTI)

The Southwestern Federal Power System encompasses the operation of 24 hydroelectric power plants by the U.S. Army Corps of Engineers and the marketing of power and energy from those plants by the Southwestern Power Administration of the U.S. Department of Energy. To integrate the operation of these hydroelectric generating plants and to transmit power from the dams to its customers, Southwestern Power Administration (Southwestern) maintains 2,220 kilometers (1,380 miles) of high-voltage transmission lines, 24 substations, and 46 microwave and VHF radio sites. Southwestern`s headquarters are in Tulsa, Oklahoma; its dispatch center is in Springfield, Missouri; and its maintenance crews are based in Jonesboro, Arkansas, in Gore and Tupelo, Oklahoma, and in Springfield, Missouri. Three offices - Power Marketing and Delivery, Maintenance, and Administration and Rates - are responsible for meeting Southwestern`s mission. Twelve of the 24 generating plants are scheduled directly by Southwestern, and a total of 19 contribute to the interconnected system operations. Generation at the five remaining projects (Denison, Narrows, Sam Rayburn, Whitney, and Willis) is used to serve specific customer loads. At the end of fiscal year 1995, Southwestern marketed power and energy to 10 generation and transmission cooperatives, one distribution cooperative, three military installations, 44 municipal utilities, and three municipal utility joint-action agencies. One of the joint-action agencies has its own allocation of power from Southwestern; the other two serve 33 municipal utilities to whom Southwestern has allocated power. The total number of power allocation customers is 92. Additionally, excess energy is occasionally sold to non-allocation utilities.

NONE

1996-02-22T23:59:59.000Z

142

National Utility Financial Statement model (NUFS). Volume II of III: user's guide. Final report  

SciTech Connect

This volume is a User's Guide for the National Utility Financial Statement Model (NUFS). This is the second of three volumes describing NUFS provided by ICF Incorporated under contract DEAC01-79EI10579. The three volumes are entitled: Model Overview and Description; User's Guide; and Software Description. This volume describes each necessary input file, discusses user options, and describes the job stream necessary to run the model.

1981-10-29T23:59:59.000Z

143

Audit Report: IG-0570 | Department of Energy  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

the facility's reliability. Audit Report: IG-0570 More Documents & Publications Fiscal Year 2010 Agency Financial Report Audit Report: OAS-L-08-01 Data Center Optimization Plan...

144

Accounting for Servicing of Financial Assets an amendment of FASB Statement No. 140 Financial Accounting Standards Board  

E-Print Network (OSTI)

Please ask for our Product Code No. S156. FINANCIAL ACCOUNTING SERIES (ISSN 0885-9051) is published monthly by the Financial Accounting Foundation. Periodicalspostage paid at Norwalk, CT and at additional mailing offices. The full subscription rate is $195 per year. POSTMASTER:

unknown authors

2006-01-01T23:59:59.000Z

145

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

NLE Websites -- All DOE Office Websites (Extended Search)

3 3 Audit Report: OAS-FS-13-03 November 15, 2012 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, the financial position of the Federal Energy Regulatory Commission (Commission) as of September 30, 2012, 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 principles. The auditors' review of the Commission's internal control structure and compliance with certain laws and regulations disclosed no material weaknesses or instances of noncompliance required to be reported under generally accepted Government auditing standards or applicable Office of

146

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

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

2 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 insurance, health benefits, and retirement with holdings and contributions. Topic: Management and Administration Audit Letter Report: OAS-L-09-12 More Documents & Publications Audit Report: OAS-L-08-16 Agreed-lJpon Procedures for Federal Payroll, OAS-L-08-16 Audit Report: OAS-L-07-14

147

Earnings Management Pressure on Audit Clients: Auditor Response to Analyst Forecast Signals  

E-Print Network (OSTI)

This study investigates whether auditors respond to earnings management pressure created by analyst forecasts. Analyst forecasts create an important earnings target for management, and professional standards direct auditors to consider how this pressure could affect their clients. Using annual analyst forecasts available during the planning phase of the audit, I examine whether this form of earnings management pressure affects clients financial statement misstatements. Next, I investigate whether auditors respond to earnings forecast pressure through audit fees and reporting delay. I find that higher levels of analyst forecast pressure increase the likelihood of client restatement. I also find that auditors charge higher audit fees and delay the issuance of the audit report in response to pressure from analyst expectations. Finally, I find that when audit clients are subject to high analyst forecast pressure, a high audit fee response by auditors mitigates the likelihood of client misstatements.

Newton, Nathan J.

2013-08-01T23:59:59.000Z

148

Audit Letter Report: OAS-L-09-06  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

Memorandum Memorandum DATE. March 6, 2009 De~artment of Enerav Audit Report Number: OAS-L-09-06 REPLY TO A T ~ N OF IG-30 (A08FN005) SUBJECT: Audit Report on "Federal R4anagers1 Financial Integrity P.ctf' TO: Chief Financial Officer, CF- I '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 determining whether they conform to the principles and standards established by the Office of Management and Budget and the Government

149

DO NOT QUOTE DO NOT CIRCULATEEarnings Quality and Voluntary Financial Reporting  

E-Print Network (OSTI)

Before 2001, Company Law in Taiwan required private firms with capital levels exceeding a certain threshold to file and publish audited financial statements. This requirement was rescinded in 2001 and private firms since have discretions on financial reporting. We take advantage of this regime change and divide private firms into two groups: voluntary reporting firms, those that continue the financial reporting practice after the regime change; and non-voluntary reporting firms, those that cease the financial reporting practice after the regime change. We argue that stakeholders economic demand for audited financial statements is likely higher for voluntary reporting firms than for non-voluntary reporting firms. We find that the quality of earnings is higher for voluntary reporting firms than for non-voluntary reporting firms. Therefore, we provide support for the argument that factors influencing the quality of financial reporting are based on the economic demand for accounting information rather than on some formally prescribed accounting standards or requirements.

Dr Oliver; Li Zhen; Wuchun Chi; Oliver Zhen Li; Tzong-huei Lin

2009-01-01T23:59:59.000Z

150

Audit Report: IG-0476 | Department of Energy  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

76 76 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 August 1999, the OIG reported that completed and planned corrective actions by EM and the Chief Financial Officer (CFO) should improve the liability estimate. These actions also had a positive impact on EM's project management through improvements in its baseline development processes.

151

Audit Report: OAS-FS-11-05 | Department of Energy  

NLE Websites -- All DOE Office Websites (Extended Search)

5 5 Audit Report: OAS-FS-11-05 December 20, 2010 Management Letter on the Audit of the Department of Energy's Consolidated Financial Statements for Fiscal Year 2010 Attached is the subject letter prepared by KPMG LLP, our contract auditors. The letter contains 23 new findings (see letter, Exhibit A) and 4 repeat findings (see letter, Exhibit B) that were issued during the course of the Fiscal Year 2010 audit of the Department of Energy's (Department) Consolidated Financial Statements. Management generally concurred with and provided planned corrective actions for most of the recommendations listed in the Management Letter and management's comments are included in each finding. No Departmental position is required for the findings in this report. However, the recommendations are open and should be tracked in the

152

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

NLE Websites -- All DOE Office Websites (Extended Search)

03 03 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 approach to implement A-123. In Fiscal Year (FY) 2006, the first phase of its implementation, the Department focused on the highest risk activities with the potential for the greatest impact on the financial statement audit. Audit Report: OAS-L-08-03 More Documents & Publications

153

How Does Law Affect Finance? An Examination of Financial Tunneling in an Emerging Market  

E-Print Network (OSTI)

us with all annual company financial statements. Of thesample, 738 firms file financial statements in at least oneof the 738 firms file financial statements with non-missing

Black, Bernard; Atanasov, Vladimir; Ciccotello, Conrad S.; Gyoshev, Stanley B.

2007-01-01T23:59:59.000Z

154

The Use of Discretionary Expenditures as an Earnings Management Tool: Evidence from Financial Misstatement Firms  

E-Print Network (OSTI)

managers misstate financial statements? The role of optionequations of financial statement management tools duringone misstated annual financial statement Common sample (for

Sun, Yuan

2013-01-01T23:59:59.000Z

155

Inefficiencies in the Information Thicket: A Case Study of Derivative Disclosures During the Financial Crisis  

E-Print Network (OSTI)

quarterly and annual financial statements that were GAAP-companies to provide financial statements to the SEC in an2008). By requiring financial statement data to be filed

Bartlett, Robert P. III

2010-01-01T23:59:59.000Z

156

Agreement for Minority Financial Institutions Participation in...  

NLE Websites -- All DOE Office Websites (Extended Search)

& Publications Agreement for Minority Financial Institutions Participation in the Bank Deposit Financial Assistance Program Audit Report: OAS-FS-13-13 Financial Management Handbook...

157

Accounting for the Relationship of the Financial Position of Private, Baccalaureate-level and Above Institutions to Tuition Discount Rates  

E-Print Network (OSTI)

No. 117. (1993). Financial statements of not-for-profitin institutional financial statements (Allan, 1999a). Theof institutional financial statement line items or ratios

Browning, Julianna

2011-01-01T23:59:59.000Z

158

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

Energy.gov (U.S. Department of Energy (DOE)) 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 More Documents & Publications Audit Report:...

159

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

SciTech Connect

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.

1996-02-12T23:59:59.000Z

160

Audit of the National Aeronautics and Space Administration's Fiscal Year 2012 Financial Statements (IG-13-003, November 15, 2012)  

E-Print Network (OSTI)

and Human Services Office of Inspector General, (HHS-OIG) Atlanta Region. "From Medicare fraud to theft of Investigation; the Department of Health and Human Services-Office of Inspector General; the U.S. Air Force of the Inspector General; the Department of Veterans Affairs-Office of Inspector General; the NASA Office

Note: This page contains sample records for the topic "financial statement audits" from the National Library of EnergyBeta (NLEBeta).
While these samples are representative of the content of NLEBeta,
they are not comprehensive nor are they the most current set.
We encourage you to perform a real-time search of NLEBeta
to obtain the most current and comprehensive results.


161

Understanding MACs: Moral Hazard in Acquisitions  

E-Print Network (OSTI)

of the targets financial statements; the absence ofrecently audited financial statements, including contingent

Gilson, Ronald J.

2004-01-01T23:59:59.000Z

162

Southeastern Federal Power Program. Combined financial statements, September 30, 1996 and 1995  

SciTech Connect

The Southeastern Federal Power Program (SEFPP) consists of all activities associated with the production, transmission and disposition of Federal power marketed under Section 5 of the Flood Control Act of 1944 from projects in the ten southeastern states. The ten states are: Virginia, West Virginia, North Carolina, South Carolina, Georgia, Florida, Alabama, Mississippi, Tennessee, and Kentucky. Power is marketed to customers in 11 states - the above ten plus Illinois. SEFPP includes the accounts of two separate Federal government agencies- the Southeastern Power Administration (Southeastern) of the Department of Energy and the U.S. Army Corps of Engineers (Corps). Southeastern purchases, transmits, and markets power within four separate power systems (each including one or more Corps generating projects for which rates are set). Specific and joint-use costs allocated to power are included in the attached statements of assets. Federal investment and liabilities under utility plant and cash. The accounts of SEFPP are maintained in conformity with generally accepted accounting principles and the Uniform System of Accounts prescribed for electric utilities by the Federal Energy Regulatory Commission (FERC). SEFPP`s accounting policies also reflect requirements of specific legislation and executive directives issued by the applicable government agencies. Southeastern and Corps properties and income are exempt from taxation. Southeastern and the Corps receive Congressional appropriations through the Department of Energy (DOE) and the Department of Defense to finance their operations. The Corps also receives Congressional appropriations to finance construction of its hydroelectric projects.

1998-05-01T23:59:59.000Z

163

Supporting Statement:  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

Supporting Statement: Supporting Statement: OE Recovery Act Financial Assistance Grants OMB Control Number 1910-5149 This supporting statement provides additional information regarding the Department of Energy (DOE) request for processing of the renewal of the proposed information collection, OE Recovery Act Financial Assistance Grants. The numbered questions correspond to the order shown on the Office of Management and Budget (OMB) Form 83-I, "Instructions for Completing OMB Form 83-I." 1. Explain the circumstances that make the collection of information necessary. The Department of Energy (DOE) requires collection of information for Recovery Act Smart Grid grants. Sections 1304 and 1306 of the Energy Independence and Security Act

164

CLASS DEVIATION TO REFLECT CHANGES TO THE COOPERA TNE AUDIT STRATEGY  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

TO REFLECT CHANGES TO THE TO REFLECT CHANGES TO THE COOPERA TNE AUDIT STRATEGY BACKGROUND DOE's Office of Inspector General (IG) is statutorily responsible for the audit of DOE's management and operating contracts (M&Os). Those contracts have two significant financial characteristics in common: (1) the use of special bank accounts for payment of contract costs and (2) the annual reconciliation of contract costs through the use of a Statement of Costs Incurred and Claimed. These two characteristics operate in tandem, replacing a system of vouchers to reimburse incurred costs normally used on government cost type contracts. M&O contracts incur costs of several hundreds of millions of dollars to more than $1 billion. The IG has designed a Cooperative Audit Strategy to fulfill its M&O audit responsibilities. That

165

Audit Manual | Department of Energy  

NLE Websites -- All DOE Office Websites (Extended Search)

Reports Calendar Year Reports Recovery Act Peer Reviews DOE Directives Performance Strategic Plan Testimony Financial Statements Semiannual Reports Work Plan Mission About Us...

166

Audit Report: IG-0513 | Department of Energy  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

13 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...

167

Notice of Availability of the West Valley Demonstration Project Draft Waste Management Environmental Impact Statement (DOE/EIS-0377D) (May 16, 2003)  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

87 87 Federal Register / Vol. 68, No. 95 / Friday, May 16, 2003 / Notices Specific financial data is used to make a preliminary determination as to whether a non-profit or for-profit institution is financially responsible under 34 CFR part 668, subpart L of the Student Assistance General Provisions regulations (or in the case of a change in ownership resulting in a change in control, whether the institution satisfies the financial ratio requirements under 34 CFR 668.15). Attaching an Authentic Copy of the Audits After an institution enters all requested information, it must attach (or upload) to the eZ-Audit Web page an electronic copy of any required compliance and financial statement audits that were prepared and signed by the independent auditor(s) engaged by

168

Annual Report 2008 -- Office of the Chief Financial Officer (OCFO)  

E-Print Network (OSTI)

Contents Continued 4. Financial Statement B a l a n c e S hNATIONAL LABORATORY 4. Financial Statement O F F I C E OFContents Chief Financial Officer's Statement Office of the

Fernandez, Jeffrey

2009-01-01T23:59:59.000Z

169

Audits & Inspections | Department of Energy  

NLE Websites -- All DOE Office Websites (Extended Search)

Audits & Inspections Audits & Inspections Audits & Inspections Audits & Inspections The Office of Audits and Inspections provides all internal and contracted audit activities, inspections, and reviews for Department programs and operations, including the National Nuclear Security Administration (NNSA) and the Federal Energy Regulatory Commission (FERC). The Office also performs all OIG intelligence oversight and reporting as required by Executive Order and statue. The Office works as an agent for positive change and continuous improvement in the Department's management and program operations; and strives to provide reliable, credible financial and performance information to senior Department management, the Congress and taxpayers. The Office of Audits and Inspections consists of a Headquarters

170

The Los Angeles Non-Profit Sector: A Profile  

E-Print Network (OSTI)

discloseallfinancialstatementsandare required toanyauditedfinancial statements. The law alsoarerequiredtosubmitfinancialstatementsforauditing.

Anheier, Helmut K.; Garrow, Eve; Guihama, Jocelyn; Lam, Marcus

2008-01-01T23:59:59.000Z

171

Federal Fiduciary Duties for Directors  

E-Print Network (OSTI)

when he proved he knew financial statements were audited byprobability of financial statement wrongdoing or otherwisereliance on audited financial statements can defeat section

Sale, Hillary

2006-01-01T23:59:59.000Z

172

DOI: 10.2308/acch.2010.24.1.149 COMMENTARY Response to the Financial Accounting Standards Boards and the International Accounting Standard Boards Joint Discussion Paper Entitled Preliminary Views on Financial Statement Presentation American Accounting A  

E-Print Network (OSTI)

Accounting Standard Board ?hereafter, IASB ? issued a joint discussion paper titled Preliminary Views on Financial Statement Presentation. The Boards are seeking comments on whether their proposed model for financial statement presentation would improve the usefulness of the financial statement information for financial decision makers. This paper sets forth the American Accounting Association Financial Accounting Standards Committee ?hereafter, the committee ? summary comments as well as responses to several of the FASBs and IASBs ?hereafter, jointly mentioned, the Boards ? specific objectives and principles-related questions. Overall, the committee believes that the model has several appealing features, but also has several potential problems. Many of the problems discussed related to potential learning impediments for users to adapt to the new presentation format.

Stephen Moehrle; Thomas Stober; Karim Jamal (chairman; Robert Bloomfield; Theodore E. Christensen; Robert H. Colson; James Ohlson; Stephen Penman; Shyam Sunder; Ross L. Watts

2009-01-01T23:59:59.000Z

173

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

Energy.gov (U.S. Department of Energy (DOE)) 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 Yes Yes Yes Yes 81.086 Conservation Research and Development Yes Yes Yes Yes Yes Yes Yes Yes Yes 81.087 Renewable Energy Research and Development Yes Yes Yes Yes Yes Yes Yes Yes Yes 81.089 Fossil Energy Research and Development Yes Yes Yes Yes Yes Yes Yes Yes Yes 81.105 National Industrial Competitiveness Through Energy, Environment, and Economics

174

Regulations and Audit Opinions: Evidence from EU Banking Institutions  

Science Conference Proceedings (OSTI)

In this study, we empirically investigate the relationship between financial and auditing requirements, capital requirements, official supervisory power, and the likelihood of receiving a qualified audit opinion. The sample consists of 71 qualified financial ... Keywords: Banking institutions, EU, Qualified audit opinion, Regulations

Chrysovalantis Gaganis; Fotios Pasiouras; Charalambos Spathis

2013-03-01T23:59:59.000Z

175

University of California Santa Cruz Internal Audit & Advisory Services  

E-Print Network (OSTI)

Risk Issues 19% Facilities, Construction & Maintenance 9% Financial Management 17% Human. Investigations 23 V. External Audit Coordination 24 VI. Management Corrective Actions 25 VII. Local Program community in the discharge of its oversight, management, and operating responsibilities. Internal audit

California at Santa Cruz, University of

176

Third and Fourth Quarter Financial Guidance | National Nuclear...  

National Nuclear Security Administration (NNSA)

Quarter Financial Guidance Third and Fourth Quarter Financial Guidance OFFM FY 2010 Financial Statements, Performance Accountability Reporting Guidance (PDF, 64KB)...

177

Agency Financial Report  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

Financial Report Financial Report Fiscal Year 2010 D E/ -00 O CF 56 Foreword Agency Financial Report (AFR) The AFR is organized by the following three major sections: „ Management's Discussion and Analysis section provides executive-level information on the Department's history, mission, organization, Secretarial priorities, analysis of financial statements, systems, controls and legal compliance and other management priorities facing the Department. „ Financial Results section provides a Message from the Chief Financial Officer,

178

The Single Army Financial Enterprise  

Science Conference Proceedings (OSTI)

The US Army is a complex organisation. Financial integration and full auditability have remained objectives for years. This paper presents an architecture-driven approach for achieving financial integration as the Army is implementing new business ... Keywords: ARIS, Architecture of Integrated Information Systems, US Army, USA, United States, enterprise integration, enterprise solution architecture, financial integration, financial management

Thomas R. Gulledge; Edward Tom

2008-03-01T23:59:59.000Z

179

Audit Report: IG-0737 | Department of Energy  

NLE Websites -- All DOE Office Websites (Extended Search)

Ombudsman FOIA Reports Calendar Year Reports Recovery Act Peer Reviews DOE Directives Performance Strategic Plan Testimony Financial Statements Semiannual Reports Work...

180

Audit Report: IG-0714 | Department of Energy  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

Ombudsman FOIA Reports Calendar Year Reports Recovery Act Peer Reviews DOE Directives Performance Strategic Plan Testimony Financial Statements Semiannual Reports Work...

Note: This page contains sample records for the topic "financial statement audits" from the National Library of EnergyBeta (NLEBeta).
While these samples are representative of the content of NLEBeta,
they are not comprehensive nor are they the most current set.
We encourage you to perform a real-time search of NLEBeta
to obtain the most current and comprehensive results.


181

Audit Report: IG-0720 | Department of Energy  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

Ombudsman FOIA Reports Calendar Year Reports Recovery Act Peer Reviews DOE Directives Performance Strategic Plan Testimony Financial Statements Semiannual Reports Work...

182

Audit Report: IG-0783 | Department of Energy  

NLE Websites -- All DOE Office Websites (Extended Search)

Reports Calendar Year Reports Recovery Act Peer Reviews DOE Directives Performance Strategic Plan Testimony Financial Statements Semiannual Reports Work Plan Mission About Us...

183

Audit Report: IG-0829 | Department of Energy  

NLE Websites -- All DOE Office Websites (Extended Search)

Reports Calendar Year Reports Recovery Act Peer Reviews DOE Directives Performance Strategic Plan Testimony Financial Statements Semiannual Reports Work Plan Mission About Us...

184

Audit Report: IG-0857 | Department of Energy  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

FOIA Reports Calendar Year Reports Recovery Act Peer Reviews DOE Directives Performance Strategic Plan Testimony Financial Statements Semiannual Reports Work Plan Mission About...

185

Audit Report: IG-0845 | Department of Energy  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

FOIA Reports Calendar Year Reports Recovery Act Peer Reviews DOE Directives Performance Strategic Plan Testimony Financial Statements Semiannual Reports Work Plan Mission About...

186

Audit Report: IG-0848 | Department of Energy  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

FOIA Reports Calendar Year Reports Recovery Act Peer Reviews DOE Directives Performance Strategic Plan Testimony Financial Statements Semiannual Reports Work Plan Mission About...

187

Audit Report: IG-0849 | Department of Energy  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

FOIA Reports Calendar Year Reports Recovery Act Peer Reviews DOE Directives Performance Strategic Plan Testimony Financial Statements Semiannual Reports Work Plan Mission About...

188

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

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

6 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 determining whether they conform to the principles and standards established by the Office of Management and Budget and the Government Accountability Office. The results of these evaluations and other information provided by senior management are used to determine whether there are any material weaknesses.

189

Audit Report: IG-0432 | Department of Energy  

NLE Websites -- All DOE Office Websites (Extended Search)

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,...

190

ICFA Statements  

NLE Websites -- All DOE Office Websites (Extended Search)

Network ICFA Statement on Linear Colliders (August 1999) ICFA Statement on Large Hadron Collider 1996 ICFA Seminar Statement ICFA Statement on Communications in International...

191

Harnessing Litigation by Contract Design  

E-Print Network (OSTI)

prices or audited financial statements as a signal of cost.Company, including financial statements, or on information

Scott, Robert E.; Triantis, George G.

2005-01-01T23:59:59.000Z

192

Corporate Environmental Reporting Media: A Case for the World Wide Web  

E-Print Network (OSTI)

It is rare for financial statements to reflect environmentalto the audited financial statements and the fact that

Lodhia, Sumit K.

2004-01-01T23:59:59.000Z

193

A Guide to Energy Audits  

SciTech Connect

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.

Baechler, Michael C.

2011-09-01T23:59:59.000Z

194

Going-Private Decisions and the Sarbanes-Oxley Act of 2002: A Cross-Country Analysis  

E-Print Network (OSTI)

accuracy of the financial statements, the movement towardwith an Audit of Financial Statements (Jun. 17, 2004), 69 FRdisclosed in the financial statements of 97 Fortune 1000

Kamar, Ehud; Karacha-Mandic, Pinar; Talley, Eric

2005-01-01T23:59:59.000Z

195

Overview of Current Research  

E-Print Network (OSTI)

the (consolidated) financial statements included in theThe Accountant audits the financial statements and documentsits officers) when the financial statements accompanying the

Lopez-de-Silanes, Florencio

2005-01-01T23:59:59.000Z

196

What Works in Securities Law  

E-Print Network (OSTI)

the (consolidated) financial statements included in theThe Accountant audits the financial statements and documentsits officers) when the financial statements accompanying the

Lopez-de-Silanes, Florencio

2005-01-01T23:59:59.000Z

197

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

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

an ASCII-formatted version of a printed 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 Request Line at (202) 586-2744. U. S. DEPARTMENT OF ENERGY OFFICE OF INSPECTOR GENERAL

198

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

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

of net cost, changes in net position and budgetary resources. KPMG concluded that the financial statements present fairly, in all material respects, the financial position of...

199

Audit Report: IG-0807  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

Practices at the Bonneville Power Practices at the Bonneville Power Administration DOE/IG-0807 December 2008 Department of Energy Washington, DC 20585 December 9, 2 0 0 8 MEMORANDUM FOR THE SECRETARY FROM: Inspector General SUBJECT: Audit Report on "Cyber Security Risk Management Practices at the Bonneville Power Administration" BACKGROUND The Bonneville Power Administration (Bonneville) provides electrical power to millions of custoniers in eight states in the Pacific Northwest. To support this critical function, Bonneville makes extensive use of a number of information systems to conduct various activities, including financial management, operation of extensive electricity transmission systems, and marketing and transferring wholesale electrical power. Some of

200

Audit Report: IG-0805  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

Practice at the Southeastern, Practice at the Southeastern, Southwestern, and Western Area Power Administrations DOE/IG-0805 November 2008 Department of Energy Washington, DC 2 0 5 8 5 November 2 0 , 2008 MEMORANDUM FOR FROM: lnspector General SUBJECT: Audit Report on "Cyber Security Risk Management Practices at the Southeastern, Southwestern, and Western Area Power Administrations" BACKGROUND The Southeastern, Southwestern, and Western Area Power Administrations provide electrical power to customers in 29 states. To support this critical function, the Power Marketing Administrations (PMAs) utilize infornlation systems to conduct various activities, including financial management, marketing, and transferring wholesale electrical power across the Nation's electrical grids. In particular, Southwestern and

Note: This page contains sample records for the topic "financial statement audits" from the National Library of EnergyBeta (NLEBeta).
While these samples are representative of the content of NLEBeta,
they are not comprehensive nor are they the most current set.
We encourage you to perform a real-time search of NLEBeta
to obtain the most current and comprehensive results.


201

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)  

Energy.gov (U.S. Department of Energy (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...

202

Share-Based Payment Financial Accounting Standards Board  

E-Print Network (OSTI)

of the Financial Accounting Foundation For additional copies of this Statement and information on applicable prices and discount rates contact:

unknown authors

2004-01-01T23:59:59.000Z

203

Usefulness of University Financial Statements  

E-Print Network (OSTI)

towards a broad coverage of the topic while ensuring the paper remained focused on the main issues. Gratitude is due to the many people who were consulted during the preparation of this study. Their time and support is much appreciated. Dr. Eric Lee was especially helpful with insights regarding statistical tests. I also acknowledge here the unwavering support of my wife Heather. Over the term of this paper, and the MBA Program in general, my absence on the homefront was compensated by a redoubling of her own efforts.

I Professor; Nicola Young; Lawrence T. Corrigan

2002-01-01T23:59:59.000Z

204

TRUSTEES' REPORT AND FINANCIAL STATEMENTS  

E-Print Network (OSTI)

(derek.briggs@yale.edu). Investigation of feathers from the famous Middle Eocene Messel Oil Shale near the fossil feathers of the Messel Oil Shale as lithified bac- teria. This interpretation was extrapolated pennaceous contour feather from the Eocene Messel Oil Shale, SMF ME 3850 showing evidence of original

Rambaut, Andrew

205

Office of the Chief Financial Officer Organization Chart | Department...  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

Contact Us CFO Organization Chart - complete More Documents & Publications Financial Management Handbook OCIO Organization Chart (printable version) Audit Report: OAS-L-04-19...

206

Audit of Program Administration by the Office of Energy Research...  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

Ombudsman FOIA Reports Calendar Year Reports Recovery Act Peer Reviews DOE Directives Performance Strategic Plan Testimony Financial Statements Semiannual Reports Work...

207

Audit of Management and Operating Contractor Overtime Costs,...  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

Ombudsman FOIA Reports Calendar Year Reports Recovery Act Peer Reviews DOE Directives Performance Strategic Plan Testimony Financial Statements Semiannual Reports Work...

208

Audit of Funding for Advanced Radioisotope Power Systems, IG...  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

Ombudsman FOIA Reports Calendar Year Reports Recovery Act Peer Reviews DOE Directives Performance Strategic Plan Testimony Financial Statements Semiannual Reports Work...

209

Audit of Environmental Restoration at the Los Alamos National...  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

Ombudsman FOIA Reports Calendar Year Reports Recovery Act Peer Reviews DOE Directives Performance Strategic Plan Testimony Financial Statements Semiannual Reports Work...

210

Audit of Consultant Agreements at Los Alamos National Laboratory...  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

Ombudsman FOIA Reports Calendar Year Reports Recovery Act Peer Reviews DOE Directives Performance Strategic Plan Testimony Financial Statements Semiannual Reports Work...

211

Audit of Controls Over the ADP Support Services Contract, CR...  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

Ombudsman FOIA Reports Calendar Year Reports Recovery Act Peer Reviews DOE Directives Performance Strategic Plan Testimony Financial Statements Semiannual Reports Work...

212

Audit of Bonneville Power Administration's Management of Information...  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

Ombudsman FOIA Reports Calendar Year Reports Recovery Act Peer Reviews DOE Directives Performance Strategic Plan Testimony Financial Statements Semiannual Reports Work...

213

Audit of the DOE's Commercial Laboratory Quality Assurance Evaluation...  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

Ombudsman FOIA Reports Calendar Year Reports Recovery Act Peer Reviews DOE Directives Performance Strategic Plan Testimony Financial Statements Semiannual Reports Work...

214

Audit of Management of the Site Characterization Program at Yucca...  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

Ombudsman FOIA Reports Calendar Year Reports Recovery Act Peer Reviews DOE Directives Performance Strategic Plan Testimony Financial Statements Semiannual Reports Work...

215

Audit of the Contractor Incentive Program at the Nevada Operations...  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

Ombudsman FOIA Reports Calendar Year Reports Recovery Act Peer Reviews DOE Directives Performance Strategic Plan Testimony Financial Statements Semiannual Reports Work...

216

AUDIT OF CONTROLS OVER THE ADP SUPPORT SERVICES CONTRACT | Department...  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

Ombudsman FOIA Reports Calendar Year Reports Recovery Act Peer Reviews DOE Directives Performance Strategic Plan Testimony Financial Statements Semiannual Reports Work...

217

Audit of Internal Controls Over Special Nuclear Materials, IG...  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

Ombudsman FOIA Reports Calendar Year Reports Recovery Act Peer Reviews DOE Directives Performance Strategic Plan Testimony Financial Statements Semiannual Reports Work...

218

Audit of Groundwater Remediation Plans at Savannah River, ER...  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

Ombudsman FOIA Reports Calendar Year Reports Recovery Act Peer Reviews DOE Directives Performance Strategic Plan Testimony Financial Statements Semiannual Reports Work...

219

Audit of Acquisition of Scientific Research at Ames Laboratory...  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

Ombudsman FOIA Reports Calendar Year Reports Recovery Act Peer Reviews DOE Directives Performance Strategic Plan Testimony Financial Statements Semiannual Reports Work...

220

Audit of Construction Management at the Idaho National Engineering...  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

Ombudsman FOIA Reports Calendar Year Reports Recovery Act Peer Reviews DOE Directives Performance Strategic Plan Testimony Financial Statements Semiannual Reports Work...

Note: This page contains sample records for the topic "financial statement audits" from the National Library of EnergyBeta (NLEBeta).
While these samples are representative of the content of NLEBeta,
they are not comprehensive nor are they the most current set.
We encourage you to perform a real-time search of NLEBeta
to obtain the most current and comprehensive results.


221

Audit Report: DOE/IG-0851 | Department of Energy  

NLE Websites -- All DOE Office Websites (Extended Search)

Reports Calendar Year Reports Recovery Act Peer Reviews DOE Directives Performance Strategic Plan Testimony Financial Statements Semiannual Reports Work Plan Mission About Us...

222

Planned Audits and Inspections FY 2013 | Department of Energy  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

FOIA Reports Calendar Year Reports Recovery Act Peer Reviews DOE Directives Performance Strategic Plan Testimony Financial Statements Semiannual Reports Work Plan Mission About...

223

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

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

activities. Because of progress in this area, no formal recommendations were made to ORNL. Topic: Financial Assistance Audit Report: OAS-L-12-06 More Documents & Publications...

224

Audit Resolution  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

Department's WinSAGA System for Department's WinSAGA System for Energy Grants Management Under the Recovery Act OAS-RA-10-05 March 2010 Department of Energy Washington, DC 20585 March 25, 2010 MEMORANDUM FOR THE ASSISTANT SECRETARY, ENERGY EFFICIENCY AND RENEWABLE ENERGY FROM: Rickey R. Hass Deputy Inspector General for Audit Services Office of Inspector General SUBJECT: INFORMATION: Audit Report on "Management Controls over the Department's WinSAGA System for Energy Grants Management Under the Recovery Act" BACKGROUND As a result of the American Recovery and Reinvestment Act of 2009 (Recovery Act), the Department of Energy (Department) received $8.1 billion for formula grant programs supporting

225

Internal Audit Services  

NLE Websites -- All DOE Office Websites (Extended Search)

Internal Audit Services Internal Audit Services Berkeley Lab Internal Audit Services Internal Audit Services Berkeley Lab Contacts Organizational Chart IAS Search Staff Only Lab Search Phone Book A-Z Index Privacy and Security Notice "Internal Auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control and governance processes." The Institute of Internal Auditors Standards for the Professional Practice of Internal Auditing About IAS | Audit Committee | Audit Planning | Ethics & Investigations | External Audit Coordination Advisory Services | Other Relevant Audit Links | Contacts | Organizational

226

Audits for For-Profit Firms FAQ  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

(Updated 12/31/2010) (Updated 12/31/2010) The U.S. Department of Energy ("DOE") is providing the following information to assist for-profit recipients of DOE awards in complying with the audit requirements of 10 CFR 600.316. Additional guidance, including the detailed compliance requirements and suggested audit procedures, will be forthcoming from DOE. 1. Q: Are for-profit entities that receive federal awards from DOE required to have compliance audits? Are sub- awardees required to have compliance audits? A: Yes. Under Regulation 10 CFR 600.316, a for-profit entity is required to have a compliance audit for any fiscal year it expends $500,000 or more in financial assistance awards 1 provided by any component of the U.S. Department of Energy. This requirement also applies to sub-awardees that receive DOE funds through a pass-

227

Audit Followup 020904  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

Audit Resolution Audit Resolution Process DOE/IG-0639 February 2004 Audit Resolution Process Details of Finding ........................................................................1 Recommendations and Comments .............................................5 Appendices 1. Objective, Scope, and Methodology ......................................6 2. Prior Audit Reports .................................................................7 3. Management Comments ........................................................8 THE DEPARTMENT'S AUDIT RESOLUTION PROCESS TABLE OF CONTENTS Page 1 Recommendation Resolution and Closure Process The Department of Energy's (Department) current audit resolution process does not always ensure timely and appropriate closure of audit

228

Financial Assistance Reports | Department of Energy  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

Ombudsman FOIA Reports Calendar Year Reports Recovery Act Peer Reviews DOE Directives Performance Strategic Plan Testimony Financial Statements Semiannual Reports Work...

229

Robust Profit Opportunities in Risky Financial Portfolios  

E-Print Network (OSTI)

Aug 11, 2004 ... For risky financial securities with given expected return vector and ..... These statements continue to hold even when V (?) is not achieved.

230

Enterprise-Wide Audit-Data Management  

Science Conference Proceedings (OSTI)

... Direct Auditing Devices Normalize Audit Data Reduce Audit Data Store Audit Data Detect Local Events Report Local Events ...

2012-10-26T23:59:59.000Z

231

Audits | Department of Energy  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

Audits Audits Audits The Audit Resolution team (AR Team) manages the audit coordination and resolution activities for the Office of Energy Efficiency and Renewable Energy (EERE). They coordinate Recovery Act audits, non-Recovery Act audits, Single Audits and the execution of audit resolution and follow-up activities. The AR Team reviews, and evaluates program operations, activities, and internal controls to ensure effective controls and compliance with policies and best practice. The AR Team collects and validates corrective action data and artifacts to support closure of audit recommendations. Responsibilities Resolves and coordinates all audits Updates all audit statuses on relevant enterprise tracking systems Follows up and coordinates with program offices and field elements

232

Financial report  

DOE Green Energy (OSTI)

The Energy Research and Development Administration (ERDA) was established by the Energy Reorganization Act of 1974 to bring together into a single agency the major energy research and development programs of the Federal Government. For the fiscal year ended September 30, 1977, Congress provided ERDA with $7355 million to carry out its programs. This was comprised of $6332 million in current appropriations, $740 million in reimbursements resulting primarily from the sale of enriched uranium, and $283 million in previously provided but unused appropriations. ERDA employed approximately 9536 scientific, technical, and support personnel and also relied heavily on the private sector to staff and operate Government-owned facilities. Contractors from industry, educational, and other non-profit organizations numbered approximately 128,141. ERDA's financial management system included an integrated accounting and budgeting system involving both Government and major contractor operations. This accrual based accounting system met all the requirements of Government fund accounting and provided management with necessary data. ERDA was abolished and its assets and liabilities were transferred to the Department of Energy on October 1, 1977. This final unclassified Financial Report of the Energy Research and Development Administration contains the financial statements presenting the financial position of ERDA at September 30, 1977, and the results of operations for the period beginning October 1, 1976, and ending September 30, 1977.

Not Available

1978-06-01T23:59:59.000Z

233

Financial report  

SciTech Connect

The Energy Research and Development Administration (ERDA) was established by the Energy Reorganization Act of 1974 to bring together into a single agency the major energy research and development programs of the Federal Government. For the fiscal year ended September 30, 1977, Congress provided ERDA with $7355 million to carry out its programs. This was comprised of $6332 million in current appropriations, $740 million in reimbursements resulting primarily from the sale of enriched uranium, and $283 million in previously provided but unused appropriations. ERDA employed approximately 9536 scientific, technical, and support personnel and also relied heavily on the private sector to staff and operate Government-owned facilities. Contractors from industry, educational, and other non-profit organizations numbered approximately 128,141. ERDA's financial management system included an integrated accounting and budgeting system involving both Government and major contractor operations. This accrual based accounting system met all the requirements of Government fund accounting and provided management with necessary data. ERDA was abolished and its assets and liabilities were transferred to the Department of Energy on October 1, 1977. This final unclassified Financial Report of the Energy Research and Development Administration contains the financial statements presenting the financial position of ERDA at September 30, 1977, and the results of operations for the period beginning October 1, 1976, and ending September 30, 1977.

1978-06-01T23:59:59.000Z

234

Internal Audit Process  

NLE Websites -- All DOE Office Websites (Extended Search)

7 Internal Audit Process 110304 Page 1 of 7 EOTA - Business Process Document Title: Internal Audit Process Document Number: P-007 Rev. 110304 Document Owner: Elizabeth Sousa...

235

Audit Resolution  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

Office of Science's Office of Science's Management of Information Technology Resources DOE/IG-0831 November 2009 Department of Energy Washington, DC 20585 November 20, 2009 MEMORANDUM FOR THE SECRETARY FROM: Gregory H. Friedman Inspector General SUBJECT: Audit Report on "The Office of Science's Management of Information Technology Resources" BACKGROUND The Department of Energy's Office of Science (Science) and its facility contractors are aggressive users of information technology (IT) to support fundamental research in areas such as energy, environmental remediation and computational sciences. Of its $4 billion Fiscal Year 2008 budget, Science spent about $287 million to manage its IT program. This included cyber security activities, acquisition of hardware and software, and support

236

Audit Report: IG-0647 | Department of Energy  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

Audit Report: IG-0647 Audit Report: IG-0647 Audit Report: IG-0647 April 22, 2004 System Development Activities at Selected Management Contractors The Department of Energy relies extensively on information technology to manage its programs and functions. Systems and applications support virtually every aspect of the Department's diverse mission, covering activities ranging from business and financial processes to assuring the reliability of the Nation's nuclear stockpile. To place the magnitude of this effort in context, in Fiscal Year 2002, the Department expended $2.3 billion on information technology, or about 11 percent of its overall budget. Of this amount, $1.1 billion was specifically dedicated to resource development, modernization and enhancement. Audit Report: IG-0647

237

2. audit committee bylaws  

Science Conference Proceedings (OSTI)

PROMOTING THE GLOBAL SCIENCE AND ENGINEERING PROFESSIONS CONCERNED WITH MINERALS,METALS,AND MATERIALS. AUDIT COMMITTEE...

238

Audit Committee - TMS  

Science Conference Proceedings (OSTI)

Audit Committee ... Electronic Packaging and Interconnection Materials, ---- Energy Conversion and Storage, ---- Magnetic Materials, ---- Nanomaterials, ---- Thin...

239

Audit Resolution  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

Accounting and Reporting for the Accounting and Reporting for the American Recovery and Reinvestment Act by the Department of Energy's Funding Recipients OAS-RA-10-06 April 2010 Department of Energy Washington, DC 20585 April 1, 2010 MEMORANDUM FOR THE SECRETARY FROM: Gregory H. Friedman Inspector General SUBJECT: INFORMATION: Audit Report on "Accounting and Reporting for the American Recovery and Reinvestment Act by the Department of Energy's Funding Recipients" BACKGROUND The American Recovery and Reinvestment Act of 2009 (Recovery Act) was established to jumpstart the U.S. economy, create or save millions of jobs, and invest in the Nation's energy future. The Department of Energy received approximately $37 billion through the Recovery Act

240

Audit Resolution  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

Industrial Carbon Capture and Industrial Carbon Capture and Storage Program Funded by the American Recovery and Reinvestment Act OAS-RA-13-15 March 2013 Department of Energy Washington, DC 20585 March 21, 2013 MEMORANDUM FOR THE SECRETARY FROM: Gregory H. Friedman Inspector General SUBJECT: INFORMATION: Audit Report on "The Department of Energy's Industrial Carbon Capture and Storage Program Funded by the American Recovery and Reinvestment Act" INTRODUCTION AND OBJECTIVE The Department of Energy received nearly $1.5 billion through the American Recovery and Reinvestment Act of 2009 (Recovery Act) to invest in clean industrial technologies and sequestration projects through the Industrial Carbon Capture and Storage Program (Carbon Program). The National Energy Technology Laboratory awarded 46 cooperative agreements to a

Note: This page contains sample records for the topic "financial statement audits" from the National Library of EnergyBeta (NLEBeta).
While these samples are representative of the content of NLEBeta,
they are not comprehensive nor are they the most current set.
We encourage you to perform a real-time search of NLEBeta
to obtain the most current and comprehensive results.


241

Audit Resolution  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

West Virginia West Virginia OAS-RA-11-09 June 2011 Department of Energy Washington, DC 20585 June 13, 2011 MEMORANDUM FOR THE ACTING ASSISTANT SECRETARY FOR ENERGY EFFICIENCY AND RENEWABLE ENERGY FROM: Gregory H. Friedman Inspector General SUBJECT: INFORMATION: Audit Report on "The Department of Energy's Weatherization Assistance Program Funded under the American Recovery and Reinvestment Act in the State of West Virginia" BACKGROUND The Department of Energy's Weatherization Assistance Program (Weatherization Program) received $5 billion under the American Recovery and Reinvestment Act of 2009 (Recovery Act) to improve the energy efficiency of residences owned or occupied by low-income persons. The Department subsequently awarded a three-year Recovery Act Weatherization Program grant of

242

Where Are all the Immigrant Organizations? Reassessing the Scope of Civil Society for Immigrant Communities  

E-Print Network (OSTI)

Return and Audited Financial Statement Data. Nonprofit andfinancial data from organizations) encourages more detailed reporting than other forms, such as audit statements;

Gleeson, Shannon; Bloemraad, Irene

2011-01-01T23:59:59.000Z

243

OIG Panel on FISMA  

Science Conference Proceedings (OSTI)

... How to quantify return on audit resources how ... auditing & forensics as part of the service contract? ... Audited Financial Statement Report (Sept 30 ...

2013-02-22T23:59:59.000Z

244

Internal Audit Preparation Worksheet  

NLE Websites -- All DOE Office Websites (Extended Search)

2 Internal Audit Preparation Job Aid 11_0304 Page 1 of 5 2 Internal Audit Preparation Job Aid 11_0304 Page 1 of 5 EOTA - Business Form Document Title: Internal Audit Preparation Job Aid Document Number: F-012 Rev. 11_0304 Document Owner: Elizabeth Sousa Backup Owner: Melissa Otero Approver(s): Melissa Otero Parent Document: P-007, Internal Audit Process Notify of Changes: Internal Auditors Referenced Document(s): F-011 Internal Audit Report F-012 Internal Audit Preparation Job Aid 11_0304 Page 2 of 5 Revision History: Rev. Description of Change A Initial Release 11_0304 Change title from Worksheet to Job Aid and changed revision from alpha to numeric for consistency. F-012 Internal Audit Preparation Job Aid 11_0304 Page 3 of 5 Internal Audit Preparation Worksheet F-012 Internal Audit Preparation Job Aid 11_0304 Page 4 of 5

245

Audit Report: IG-0611 | Department of Energy  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

11 11 Audit Report: IG-0611 July 7, 2003 Waste Reduction Plans for the Advanced Mixed Waste Treatment Project at the Idaho National Engineering and Environmental Laboratory Since the early 1970s, the Department of Energy has stored about 65,000 cubic meters of transuranic (TRU) waste and mixed low-level waste at the Idaho National Engineering and Environmental Laboratory (INEEL), near Idaho Falls, Idaho. Most of the waste was generated at the Rocky Flats Plant near Denver, Colorado, and was shipped to the INEEL in drums and boxes. The preponderance of waste is stored on asphalt pads and covered with soil to form earthen-covered berms. Audit Report: IG-0611 More Documents & Publications EIS-0290: Draft Environmental Impact Statement EIS-0290: Final Environmental Impact Statement

246

Audit Report: IG-0611 | Department of Energy  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

1 1 Audit Report: IG-0611 July 7, 2003 Waste Reduction Plans for the Advanced Mixed Waste Treatment Project at the Idaho National Engineering and Environmental Laboratory Since the early 1970s, the Department of Energy has stored about 65,000 cubic meters of transuranic (TRU) waste and mixed low-level waste at the Idaho National Engineering and Environmental Laboratory (INEEL), near Idaho Falls, Idaho. Most of the waste was generated at the Rocky Flats Plant near Denver, Colorado, and was shipped to the INEEL in drums and boxes. The preponderance of waste is stored on asphalt pads and covered with soil to form earthen-covered berms. Audit Report: IG-0611 More Documents & Publications Audit Report: IG-0527 EIS-0290: Notice of Intent to Prepare an Environmental Impact Statement

247

Internal Audit Preparation Worksheet  

NLE Websites -- All DOE Office Websites (Extended Search)

9 Vendor Audit Schedule 07_1211 1 of 3 9 Vendor Audit Schedule 07_1211 1 of 3 EOTA - Business Form Document Title: Vendor Audit Schedule Document Number: ADMF-009 Rev. 07_1211 Document Owner: Elizabeth Sousa Backup Owner: Melissa Otero Approver(s): Melissa Otero Parent Document: ADMP-002 Notify of Changes: MGT ADM Referenced Document(s): N/A ADMF-009 Vendor Audit Schedule 07_1211 2 of 3 Revision History: Rev. Description of Change A Initial Release 07_1211 Changed some formatting of form. ADMF-009 Vendor Audit Schedule 07_1211 3 of 3 Vendor Audit Schedule Audit #: Enter Company: Criteria: ISO 9001:2008 Standard Date: Team: Audit Lead: Objective: Scope: 1) Business/Quality System 2) Vendor Process 3) Order Processing Day/Date: Enter Arrive @ Facility

248

Lighting energy audit workbook  

SciTech Connect

A simple test to determine the need for a lighting energy audit is followed by how-to information on conducting the audit, identifying savings opportunities, and developing an energy management plan for lighting.

1984-01-01T23:59:59.000Z

249

Audit Report: OAS-L-06-05 | Department of Energy  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

Ombudsman FOIA Reports Calendar Year Reports Recovery Act Peer Reviews DOE Directives Performance Strategic Plan Testimony Financial Statements Semiannual Reports Work...

250

Audit Report: OAS-L-07-10 | Department of Energy  

NLE Websites -- All DOE Office Websites (Extended Search)

Ombudsman FOIA Reports Calendar Year Reports Recovery Act Peer Reviews DOE Directives Performance Strategic Plan Testimony Financial Statements Semiannual Reports Work...

251

Audit of Fuel Processing Restoration Property, WR-B-96-04 | Department...  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

Ombudsman FOIA Reports Calendar Year Reports Recovery Act Peer Reviews DOE Directives Performance Strategic Plan Testimony Financial Statements Semiannual Reports Work...

252

Audit Report: OAS-L-07-03 | Department of Energy  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

Ombudsman FOIA Reports Calendar Year Reports Recovery Act Peer Reviews DOE Directives Performance Strategic Plan Testimony Financial Statements Semiannual Reports Work...

253

Audit Report: OAS-L-07-02 | Department of Energy  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

Ombudsman FOIA Reports Calendar Year Reports Recovery Act Peer Reviews DOE Directives Performance Strategic Plan Testimony Financial Statements Semiannual Reports Work...

254

Microsoft Word - Audit_Engagement_LetterSand2007_8014_P.docx  

NLE Websites -- All DOE Office Websites (Extended Search)

has been no fraud, (intentional misstatements or omissions of amounts or disclosures in financial statements or claims against the government, and misappropriation of assets that...

255

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

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

November 14, 2005 Report o the Department of Energy's Fiscal Year 2005 Consolidated Financial Statements Report o the Department of Energy's Fiscal Year 2005 Consolidated...

256

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

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

on "Federal Energy Regulatory Commission's Fiscal Year 2009" 1074 Combined report on financial statements (unqualified opinion), internal controls, and compliance and other...

257

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

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

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...

258

Audit Letter Report: 1NS-L-07-0 1 | Department of Energy  

NLE Websites -- All DOE Office Websites (Extended Search)

Reports Calendar Year Reports Recovery Act Peer Reviews DOE Directives Performance Strategic Plan Testimony Financial Statements Semiannual Reports Work Plan Mission About Us...

259

Audit Report: OAS-M-08-03 | Department of Energy  

NLE Websites -- All DOE Office Websites (Extended Search)

Reports Calendar Year Reports Recovery Act Peer Reviews DOE Directives Performance Strategic Plan Testimony Financial Statements Semiannual Reports Work Plan Mission About Us...

260

Audit Report: OAS-RA-11-11 | Department of Energy  

NLE Websites -- All DOE Office Websites (Extended Search)

Reports Calendar Year Reports Recovery Act Peer Reviews DOE Directives Performance Strategic Plan Testimony Financial Statements Semiannual Reports Work Plan Mission About Us...

Note: This page contains sample records for the topic "financial statement audits" from the National Library of EnergyBeta (NLEBeta).
While these samples are representative of the content of NLEBeta,
they are not comprehensive nor are they the most current set.
We encourage you to perform a real-time search of NLEBeta
to obtain the most current and comprehensive results.


261

Audit Report: OAS-RA-09-04 | Department of Energy  

NLE Websites -- All DOE Office Websites (Extended Search)

Reports Calendar Year Reports Recovery Act Peer Reviews DOE Directives Performance Strategic Plan Testimony Financial Statements Semiannual Reports Work Plan Mission About Us...

262

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

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

FOIA Reports Calendar Year Reports Recovery Act Peer Reviews DOE Directives Performance Strategic Plan Testimony Financial Statements Semiannual Reports Work Plan Mission About...

263

Audit Report: OAS-RA-11-15 | Department of Energy  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

FOIA Reports Calendar Year Reports Recovery Act Peer Reviews DOE Directives Performance Strategic Plan Testimony Financial Statements Semiannual Reports Work Plan Mission About...

264

Audit Report: OAS-RA-11-10 | Department of Energy  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

FOIA Reports Calendar Year Reports Recovery Act Peer Reviews DOE Directives Performance Strategic Plan Testimony Financial Statements Semiannual Reports Work Plan Mission About...

265

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

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

FOIA Reports Calendar Year Reports Recovery Act Peer Reviews DOE Directives Performance Strategic Plan Testimony Financial Statements Semiannual Reports Work Plan Mission About...

266

Audit Report: OAS-M-11-03 | Department of Energy  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

FOIA Reports Calendar Year Reports Recovery Act Peer Reviews DOE Directives Performance Strategic Plan Testimony Financial Statements Semiannual Reports Work Plan Mission About...

267

Audit Report: OAS-L-11-04 | Department of Energy  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

FOIA Reports Calendar Year Reports Recovery Act Peer Reviews DOE Directives Performance Strategic Plan Testimony Financial Statements Semiannual Reports Work Plan Mission About...

268

Audit Report: OAS-RA-12-02 | Department of Energy  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

FOIA Reports Calendar Year Reports Recovery Act Peer Reviews DOE Directives Performance Strategic Plan Testimony Financial Statements Semiannual Reports Work Plan Mission About...

269

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

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

FOIA Reports Calendar Year Reports Recovery Act Peer Reviews DOE Directives Performance Strategic Plan Testimony Financial Statements Semiannual Reports Work Plan Mission About...

270

Audit Report: OAS-RA-11-06 | Department of Energy  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

FOIA Reports Calendar Year Reports Recovery Act Peer Reviews DOE Directives Performance Strategic Plan Testimony Financial Statements Semiannual Reports Work Plan Mission About...

271

Audit Report: OAS-RA-L-11-03 | Department of Energy  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

FOIA Reports Calendar Year Reports Recovery Act Peer Reviews DOE Directives Performance Strategic Plan Testimony Financial Statements Semiannual Reports Work Plan Mission About...

272

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

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

FOIA Reports Calendar Year Reports Recovery Act Peer Reviews DOE Directives Performance Strategic Plan Testimony Financial Statements Semiannual Reports Work Plan Mission About...

273

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

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

FOIA Reports Calendar Year Reports Recovery Act Peer Reviews DOE Directives Performance Strategic Plan Testimony Financial Statements Semiannual Reports Work Plan Mission About...

274

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

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

FOIA Reports Calendar Year Reports Recovery Act Peer Reviews DOE Directives Performance Strategic Plan Testimony Financial Statements Semiannual Reports Work Plan Mission About...

275

Audit Report: OAS-L-11-02 | Department of Energy  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

FOIA Reports Calendar Year Reports Recovery Act Peer Reviews DOE Directives Performance Strategic Plan Testimony Financial Statements Semiannual Reports Work Plan Mission About...

276

Audit Report: OAS-L-13-09 | Department of Energy  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

FOIA Reports Calendar Year Reports Recovery Act Peer Reviews DOE Directives Performance Strategic Plan Testimony Financial Statements Semiannual Reports Work Plan Mission About...

277

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

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

FOIA Reports Calendar Year Reports Recovery Act Peer Reviews DOE Directives Performance Strategic Plan Testimony Financial Statements Semiannual Reports Work Plan Mission About...

278

Audit Report: OAS-RA-L-11-06 | Department of Energy  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

FOIA Reports Calendar Year Reports Recovery Act Peer Reviews DOE Directives Performance Strategic Plan Testimony Financial Statements Semiannual Reports Work Plan Mission About...

279

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

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

FOIA Reports Calendar Year Reports Recovery Act Peer Reviews DOE Directives Performance Strategic Plan Testimony Financial Statements Semiannual Reports Work Plan Mission About...

280

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

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

FOIA Reports Calendar Year Reports Recovery Act Peer Reviews DOE Directives Performance Strategic Plan Testimony Financial Statements Semiannual Reports Work Plan Mission About...

Note: This page contains sample records for the topic "financial statement audits" from the National Library of EnergyBeta (NLEBeta).
While these samples are representative of the content of NLEBeta,
they are not comprehensive nor are they the most current set.
We encourage you to perform a real-time search of NLEBeta
to obtain the most current and comprehensive results.


281

Audit Report: OAS-L-12-02 | Department of Energy  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

FOIA Reports Calendar Year Reports Recovery Act Peer Reviews DOE Directives Performance Strategic Plan Testimony Financial Statements Semiannual Reports Work Plan Mission About...

282

Audit Report: OAS-RA-L-11-10 | Department of Energy  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

FOIA Reports Calendar Year Reports Recovery Act Peer Reviews DOE Directives Performance Strategic Plan Testimony Financial Statements Semiannual Reports Work Plan Mission About...

283

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

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

FOIA Reports Calendar Year Reports Recovery Act Peer Reviews DOE Directives Performance Strategic Plan Testimony Financial Statements Semiannual Reports Work Plan Mission About...

284

Audit Report: OAS-L-12-01 | Department of Energy  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

FOIA Reports Calendar Year Reports Recovery Act Peer Reviews DOE Directives Performance Strategic Plan Testimony Financial Statements Semiannual Reports Work Plan Mission About...

285

Audit Report: OAS-FS-11-07 | Department of Energy  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

FOIA Reports Calendar Year Reports Recovery Act Peer Reviews DOE Directives Performance Strategic Plan Testimony Financial Statements Semiannual Reports Work Plan Mission About...

286

Audit Letter Report: OAS-RA-L-11-05 | Department of Energy  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

FOIA Reports Calendar Year Reports Recovery Act Peer Reviews DOE Directives Performance Strategic Plan Testimony Financial Statements Semiannual Reports Work Plan Mission About...

287

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

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

FOIA Reports Calendar Year Reports Recovery Act Peer Reviews DOE Directives Performance Strategic Plan Testimony Financial Statements Semiannual Reports Work Plan Mission About...

288

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

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

FOIA Reports Calendar Year Reports Recovery Act Peer Reviews DOE Directives Performance Strategic Plan Testimony Financial Statements Semiannual Reports Work Plan Mission About...

289

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

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

FOIA Reports Calendar Year Reports Recovery Act Peer Reviews DOE Directives Performance Strategic Plan Testimony Financial Statements Semiannual Reports Work Plan Mission About...

290

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

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

FOIA Reports Calendar Year Reports Recovery Act Peer Reviews DOE Directives Performance Strategic Plan Testimony Financial Statements Semiannual Reports Work Plan Mission About...

291

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

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

FOIA Reports Calendar Year Reports Recovery Act Peer Reviews DOE Directives Performance Strategic Plan Testimony Financial Statements Semiannual Reports Work Plan Mission About...

292

Audit Report: IG-0396 | Department of Energy  

NLE Websites -- All DOE Office Websites (Extended Search)

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

293

Audit Report: IG-0405 | Department of Energy  

NLE Websites -- All DOE Office Websites (Extended Search)

5 Audit Report: IG-0405 May 20, 1997 Audit of the Savannah River Site's Quality Control Program for Groundwater Sampling Audit Report: IG-0405 More Documents & Publications Audit...

294

Audit Report: IG-0371 | Department of Energy  

NLE Websites -- All DOE Office Websites (Extended Search)

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

295

Audit Report: IG-0375 | Department of Energy  

NLE Websites -- All DOE Office Websites (Extended Search)

5 Audit Report: IG-0375 June 20, 1995 Audit of the Department of Energy's Management of Precious Metals Audit Report: IG-0375 More Documents & Publications Audit Report:...

296

Audit Report: IG-0407 | Department of Energy  

NLE Websites -- All DOE Office Websites (Extended Search)

7 Audit Report: IG-0407 June 17, 1997 Audit of the Department of Energy's Scientific and Technical Information Process Audit Report: IG-0407 More Documents & Publications Audit...

297

Audit Report: IG-0382 | Department of Energy  

NLE Websites -- All DOE Office Websites (Extended Search)

2 Audit Report: IG-0382 December 1, 1995 Audit of the Department of Energy's Site Safeguards and Security Plans Audit Report: IG-0382 More Documents & Publications Audit Report:...

298

Audit Report: IG-0374 | Department of Energy  

NLE Websites -- All DOE Office Websites (Extended Search)

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

299

Audit Report: IG-0410 | Department of Energy  

NLE Websites -- All DOE Office Websites (Extended Search)

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

300

Audit Report: IG-0857 | Department of Energy  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

IG-0857 IG-0857 Audit Report: IG-0857 October 28, 2011 Non-Facility Contractor Prior Performance We conducted an audit to determine whether the Department adequately considered contractor prior performance when making new non-facility contract and financial assistance awards including contracts funded by the American Recovery and Reinvestment Act of 2009. We found that the Department had not always considered prior contractor performance nor completed contractor performance assessments in a timely manner for non-facility contract and financial assistance awards. Pre-award evaluations of a prospective contractor's prior performance and reviews of the Excluded Parties List System were not always conducted primarily because procurement officials and/or contracting personnel did not follow

Note: This page contains sample records for the topic "financial statement audits" from the National Library of EnergyBeta (NLEBeta).
While these samples are representative of the content of NLEBeta,
they are not comprehensive nor are they the most current set.
We encourage you to perform a real-time search of NLEBeta
to obtain the most current and comprehensive results.


301

Analytical laboratory quality audits  

SciTech Connect

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.

Kelley, William D.

2001-06-11T23:59:59.000Z

302

TO: Procurement Directors FROM: Director Contracts and Financial Assistance Policy Division  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

9 9 DATE: May 07, 2012 TO: Procurement Directors FROM: Director Contracts and Financial Assistance Policy Division Office of Policy Office of Procurement and Assistance Management SUBJECT: Department of Energy (DOE) Audit Guidance for For-Profit Recipients SUMMARY: 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. DOE issued a Federal Register Notice December 15, 2011, seeking information and comments related to the requirements and guidance for independent audit

303

Audit Report: IG-0861 | Department of Energy  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

1 1 Audit Report: IG-0861 March 26, 2012 Management of Bonneville Power Administration's Information Technology Program The Bonneville Power Administration (Bonneville) provides about 30 percent of wholesale electric power to regional utilities that service homes, hospitals, financial institutions, commercial entities and military installations in the Pacific Northwest. Bonneville makes extensive use of various information systems in its daily operations, including electricity transmission systems, systems that enable the marketing and transferring of electrical power, as well as administrative and financial systems. Should any of these information systems be compromised or otherwise rendered inoperable, the impact on Bonneville's customers could be significant.

304

Balance Sheet -- A Financial Management Tool  

E-Print Network (OSTI)

A balance sheet is a statement of the financial condition of a business at a specific time. This publication briefly discusses the balance sheet, its uses, and how to evaluate it.

Klinefelter, Danny A.

2008-09-16T23:59:59.000Z

305

HOSPITAL ENERGY AUDITS: A BIBLIOGRAPHY  

E-Print Network (OSTI)

J.W. "Professional Energy Audit Points Way to $100,000to) I '-.J Spielvogel (Energy Audits) W I Stein Stroeh Total1974 February; 18:57-9. "Energy Audit Procedures. Ii Federal

Pollack, R. I.

2011-01-01T23:59:59.000Z

306

Utility Line Inspections and Audits  

Science Conference Proceedings (OSTI)

Utility Line Inspections and Audits provides utility engineers with a concise reference for the pros, cons, and how to related to performing various line inspections and audits.

2007-03-21T23:59:59.000Z

307

Risk identification and assessment in a risk based audit environment: the effects of budget constraints and decision aid use  

E-Print Network (OSTI)

Risk based audit (RBA) approaches represent a major trend in current audit methodology. The approach is based on risk analysis used to identify business strategy risk. The RBA has created a new set of research issues that need investigation. In particular, this approach has important implications for risk identification and risk assessment. The success of the RBA approach is contingent on understanding what factors improve or interfere with the accuracy of these risk judgments. I examine how budget constraints and decision aid use affect risk identification and risk assessment. Unlike previous budget pressure studies, I cast budget constraints as a positive influence on auditors. I expect more stringent budget constraints to be motivating to the auditor as they provide a goal for the auditor to achieve. I also expect budget constraints to induce feelings of pressure leading to the use of time-pressure adaptation strategies. When auditors have use of a decision aid, they take advantage of these motivational goals and/or use beneficial adaptive strategies. Overall, I find that auditor participants tend to be more accurate when identifying financial statement risks compared to business risks. Budget constraints have no effect on risk identification for financial or business risks; they also have no effect on financial risk assessments. On the other hand, business risk assessments are improved by implementing more stringent budget constraints, but only when a decision aid is also provided. Budget constraints can affect performance through a goal theory route or a time-pressure adaptation route. I investigate the paths through which budget constraints improve business risk assessments under decision aid use. I find that budget constraints directly affect performance, supporting a goal theory route. However, I do not find that budget constraints are mediated by perceived budget pressure as expected. Auditors appear to use a positive adaptive strategy to respond to perceived budget pressure, however perceived budget pressure is not induced by providing a more stringent budget.

Diaz, Michelle Chandler

2005-08-01T23:59:59.000Z

308

Chapter 23 - Statement of Costs Incurred and Claimed  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

11-15-2012 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 their cognizant field elements (Attachment 23-1). This requirement applies to individual DOE contracts that include the contract clause at 48 CFR 970.5232-2 (alternate iii). The costs reported on this statement should be consistent with the contractors' financial statements. The SCIC form is

309

Audit Report: IG-0811 | Department of Energy  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

1 1 Audit Report: IG-0811 January 14, 2009 Washington Savannah River Company, LLC, Internal Audit Function The Washington Savannah River Company, LLC (WSRC), served as the management and operating contractor for the Department of Energy's Savannah River Site (SRS) from April 1, 1989, to July 3 1, 2008. [n accordance with the terms of its contract, WSRC expended Federal filnds for the operation and maintenance of SRS. WSRC was required to account for all filnds advanced by the Department and to safeguard Government assets in its care. Also, as required by its contract, WSRC was to annually prepare a Statement qfC'osl.~In curred und ('laimed, which it submitted to the Department for all Federal funds expended during the year. For Fiscal Year (FY) 2007, WSRC

310

Security auditing course development  

Science Conference Proceedings (OSTI)

As people increasingly depend on computers and network systems, security auditing has become one of the most effective security practices to achieve defense-in-depth in organizations. It follows an effective process to measure policies, procedures ... Keywords: IT audit, IT education, curriculum development, security

Yin Pan

2007-10-01T23:59:59.000Z

311

Audit Memo Template  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

May 1, 2013 May 1, 2013 MEMORANDUM FOR THE ACTING SECRETARY FROM: Gregory H. Friedman Inspector General SUBJECT: INFORMATION: External Peer Review Report on the Office of Audits The Government Auditing Standards, issued by the Comptroller General of the United States, prescribe that all audit organizations must have an external peer review performed by an independent organization once every 3years. Earlier this year, the Treasury Inspector General for Tax Administration (TIGTA) conducted the required peer review of my Office of Audits. It is our responsibility, under the Government Auditing Standards, to circulate the results of the peer review to the responsible agency head and to the members of Congress. Attached for your information is a copy of the recently completed peer review. I am pleased to

312

Eastern Audits Division  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

Work Plan for FY 2014 Work Plan for FY 2014 Eastern Audits Division  Follow-up of the Reindustrialization Program at East Tennessee Technology Park  Audit of the Department's Management of High-Risk Property  Audit of the Department's Efforts to Reduce Mercury Contamination at the Y-12 National Security Complex  Non-conforming Equipment and Parts at the Savannah River Site  Audit of the Department's Facility Contractors' Use of No Bid Subcontracts  Decontamination and Decommissioning Activities at the Oak Ridge National Laboratory  The Department's Audit Resolution and Follow-up Process  Legacy Management Activities at Selected Sites  Department's Contract Awards Made to Alaska Native Corporation  Readiness of the Saltstone Disposal Facility at the Savannah River Site

313

Table of Contents Financial Statements and Schedules  

E-Print Network (OSTI)

-006 | March 2006 www.epa.gov/radiation/wipp The WIPP Site The Waste Isolation Pilot Plant, or WIPP the research and production of nuclear weapons. The WIPP site is located 26 miles east of Carlsbad, New Mexico sites across the country will ultimately be disposed of at WIPP. The WIPP capacity is 175,570 cubic

Castillo, Steven P.

314

SOUTHWESTERN POWER ADMINISTRATION COMBINED FINANCIAL STATEMENTS  

NLE Websites -- All DOE Office Websites (Extended Search)

from 5 to 100 years for transmission and generating facility components. Accordingly, annual depreciation charges are not matched with the recovery of the related capital costs...

315

THE UNIVERSITY ATHLETIC ASSOCIATION, INC. FINANCIAL STATEMENTS  

E-Print Network (OSTI)

by a partner- ship that brought government, universities and industry together in an entirely new way with scientists from the University of Chicago to design and construct a "chain-reacting pile," later known at a single plant in Louisville, Kentucky, where General Electric is manufacturing a hybrid electric heat pump

Roy, Subrata

316

THE UNIVERSITY ATHLETIC ASSOCIATION, INC. FINANCIAL STATEMENTS  

E-Print Network (OSTI)

year 2009. An additional manu- facturing plant is scheduled to open in Louisville, Kentucky, in 2011, Structures and Transport, brings together a multidisciplinary research team of laboratories and universities researchers from ORNL, six universities and Lawrence Livermore National Laboratory to develop techniques

Roy, Subrata

317

4.5 Audit Requirements  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

Audit Requirements Audit Requirements Audit requirements are now contained in 2 separate sub-sections. Subsection 4.5.1 contains the audit requirements for States, Local Governments and Non-Profit Organizations while subsection 4.5.2 contains the audit requirements for For-Profit Organizations. 4.5.1 Audit Requirements for States, Local Governments and Non-Profit Organizations (a) General. All States, Local Governments and Non-Profit Organizations that expend over $500,000 in Federal funds in any year are required to have a single audit conducted in accordance with OMB Circular A-133. This requirement flows down to subrecipients that meet the dollar threshold. An independent auditor shall perform the audit in accordance with the Government Auditing Standards and must: 1) audit and provide opinions on the fair presentation of the

318

NSTec Internal Audit  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

United States Government Department of Energy Memorandum DATE: June 8, 2011 Audit Report Number: OAS- L-11-04 REPLY TO ATTN OF: IG-36 (A10LV009) SUBJECT: Audit Report on the "Follow-up Audit of National Nuclear Security Administration's Nuclear Explosive Safety Study Program" TO: Manager, Pantex Site Office INTRODUCTION AND OBJECTIVE One of the primary missions of the Department of Energy's (Department) National Nuclear Security Administration (NNSA) is to maintain the safety, security, and reliability of the nation's nuclear weapons stockpile. Many of the nuclear explosive operations related to this mission, including assembly, disassembly, surveillance, refurbishment, and dismantlement of nuclear weapons, are performed at the Pantex Plant

319

Audit Report: IG-0647 | Department of Energy  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

7 7 Audit Report: IG-0647 April 22, 2004 System Development Activities at Selected Management Contractors The Department of Energy relies extensively on information technology to manage its programs and functions. Systems and applications support virtually every aspect of the Department's diverse mission, covering activities ranging from business and financial processes to assuring the reliability of the Nation's nuclear stockpile. To place the magnitude of this effort in context, in Fiscal Year 2002, the Department expended $2.3 billion on information technology, or about 11 percent of its overall budget. Of this amount, $1.1 billion was specifically dedicated to resource development, modernization and enhancement. Audit Report: IG-0647 More Documents & Publications

320

Audit Report: IG-0842 | Department of Energy  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

2 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 States, these PMAs maintain an elaborate and extensive infrastructure that includes electrical substations, high-voltage transmission lines and towers, and power system control centers. To protect these assets, the PMAs follow safety and security requirements established by the Department, the North American

Note: This page contains sample records for the topic "financial statement audits" from the National Library of EnergyBeta (NLEBeta).
While these samples are representative of the content of NLEBeta,
they are not comprehensive nor are they the most current set.
We encourage you to perform a real-time search of NLEBeta
to obtain the most current and comprehensive results.


321

Audit Report: IG-0415 | Department of Energy  

NLE Websites -- All DOE Office Websites (Extended Search)

5 5 Audit Report: IG-0415 December 4, 1997 Audit of Departmental Receipt of Final Deliverables for Grant Awards The Department, as of July 15, 1996, administered 7,452 grants. The Government's share or contribution for these grants was about $8 billion. Grants are used in those situations where the award is intended to serve a public purpose and where limited Federal involvement is anticipated. Departmental personnel have a responsibility to monitor the activities of a grantee to ensure that the intended programmatic goal is achieved and that funds are expended in accordance with the terms of the grant award. This is accomplished, in part, through the review and analysis of technical and financial reports prepared by the grant recipient. The objective of this

322

Audit Report: IG-0842 | Department of Energy  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

842 842 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 States, these PMAs maintain an elaborate and extensive infrastructure that includes electrical substations, high-voltage transmission lines and towers, and power system control centers. To protect these assets, the PMAs follow safety and security requirements established by the Department, the North American

323

Audit Report: IG-0387 | Department of Energy  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

7 Audit Report: IG-0387 March 22, 1996 Report on Audit of Architect and Engineering Costs at the Idaho National Engineering Laboratory Audit Report: IG-0387 More Documents &...

324

Audit Report: IG-0390 | Department of Energy  

NLE Websites -- All DOE Office Websites (Extended Search)

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

325

Audit Report: IG-0404 | Department of Energy  

NLE Websites -- All DOE Office Websites (Extended Search)

4 Audit Report: IG-0404 May 7, 1997 Audit of Department of Energy Contractor Occupational Injury and Illness Reporting Practices Audit Report: IG-0404 More Documents & Publications...

326

Audit Report: IG-0380 | Department of Energy  

NLE Websites -- All DOE Office Websites (Extended Search)

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

327

Audit Report: IG-0402 | Department of Energy  

NLE Websites -- All DOE Office Websites (Extended Search)

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

328

Audit Report: IG-0395 | Department of Energy  

NLE Websites -- All DOE Office Websites (Extended Search)

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

329

Industrial Energy Audit Guidebook: Guidelines for Conducting...  

Open Energy Info (EERE)

Industrial Energy Audit Guidebook: Guidelines for Conducting an Energy Audit in Industrial Facilities Jump to: navigation, search Name Industrial Energy Audit Guidebook: Guidelines...

330

Audit Report: IG-0572 | Department of Energy  

NLE Websites -- All DOE Office Websites (Extended Search)

program-level business related systems. Audit Report: IG-0572 More Documents & Publications Audit Report: IG-0436 Office of Inspector General Quarterly Report Audit Report: IG-0686...

331

TO: Procurement Directors FROM: Director Contracts and Financial Assistance Policy Division  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

0 0 DATE: June 21, 2012 TO: Procurement Directors FROM: Director Contracts and Financial Assistance Policy Division Office of Acquisition and Project Management SUBJECT: Department of Energy (DOE) Audit Guidance for For-Profit Recipients SUMMARY: 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. Attached are FAQs to answer some questions we have received about the guidance. This Flash will be available online at the following website: http://energy.gov/management/office-management/operational- management/procurement-and-acquisition/policy-flashes.

332

Audit Report: IG-0807 | Department of Energy  

NLE Websites -- All DOE Office Websites (Extended Search)

7 7 Audit Report: IG-0807 December 9, 2008 Cyber Security Risk Management Practices at the Bonneville Power Administration The Bonneville Power Administration (Bonneville) provides electrical power to millions of custoniers in eight states in the Pacific Northwest. To support this critical function, Bonneville makes extensive use of a number of information systems to conduct various activities, including financial management, operation of extensive electricity transmission systems, and marketing and transferring wholesale electrical power. Some of Bonneville's most sensitive systems are used to help control the flow of electricity to the power grid. Should any of these control systems be rendered inoperable for an extended period, Bonneville's customer base could be adversely

333

Audit Report: IG-0805 | Department of Energy  

NLE Websites -- All DOE Office Websites (Extended Search)

5 5 Audit Report: IG-0805 November 20, 2008 Cyber Security Risk Management Practice at the Southeastern, Southwestern, and Western AreaPower Administrations The Southeastern, Southwestern, and Western Area Power Administrations provide electrical power to customers in 29 states. To support this critical function, the Power Marketing Administrations (PMAs) utilize infornlation systems to conduct various activities, including financial management, marketing, and transferring wholesale electrical power across the Nation's electrical grids. In particular, Southwestern and Western operate supervisory control and data acquisition (SCADA) systems - systems critical to controlling the flow of electricity to the power grid. The power grids are part of the U.S. critical infrastructure. Interruptions in

334

Audit Report: IG-0805 | Department of Energy  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

05 05 Audit Report: IG-0805 November 20, 2008 Cyber Security Risk Management Practice at the Southeastern, Southwestern, and Western AreaPower Administrations The Southeastern, Southwestern, and Western Area Power Administrations provide electrical power to customers in 29 states. To support this critical function, the Power Marketing Administrations (PMAs) utilize infornlation systems to conduct various activities, including financial management, marketing, and transferring wholesale electrical power across the Nation's electrical grids. In particular, Southwestern and Western operate supervisory control and data acquisition (SCADA) systems - systems critical to controlling the flow of electricity to the power grid. The power grids are part of the U.S. critical infrastructure. Interruptions in

335

PUBLIC SUBMISSION  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

that DOE is not requiring an audit of financial statements solely to address this audit requirement and DOE will not recognize andor reimburse any costs associated with the...

336

Agreed-lJpon Procedures for Federal Payroll, OAS-L-08-16 | Department...  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

of Management and Budget Bulletin No. 07-04 (Bulletin), "Audit Requirements for Federal Financial Statements," dated September 4, 2007, requires an annual audit of civilian...

337

Local Residents Honored with NIST Crittenden Awards  

Science Conference Proceedings (OSTI)

... of NIST's accounting system that has played a key role in the agency receiving unqualified audit opinions for its annual financial statement audits. ...

2013-07-19T23:59:59.000Z

338

Audit Report: IG-0376 | Department of Energy  

NLE Websites -- All DOE Office Websites (Extended Search)

6 Audit Report: IG-0376 August 2, 1995 Audit of Program Administration by the Office of Energy Research Audit Report: IG-0376 More Documents & Publications Audit Report: IG-0457...

339

Audit Report: OAS-M-07-01  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

Department of Energy's Department of Energy's Superconductivity Partnerships OAS-M-07-01 January 2007 Department of Energy Washington, DC 20585 January 18, 2007 MEMORANDUM FOR THE DIRECTOR, OFFICE OF ELECTRICITY DELIVERY AND ENERGY RELIABILITY FROM: SIJBJ ECT: ?. ' J 1 , -i' /[ ( ''4 [l/ - 6 . Collard - ~'ksistarh lnspector General for Perfomlance Audits Office of Inspector General INFORMATION: Audit Report 011 "Management Controls over the Department of Energy's Superconductivity Partnerships" BACKGROUND The Department of Energy, through its Office of Electricity Delivery and Energy Reliability, funds Superconductivity Partnerships. Each Superconductivity Partnership (Partnership) receives financial assistance primarily through a cooperative agreement

340

Energy Metering Audit Procedure  

E-Print Network (OSTI)

This paper describes the recent audit of the utility distribution meters in a petrochemical plant. These meters measure the steam, condensate, natural gas, water, nitrogen and air flows to the different process units within the plant. This audit started as an attempt to resolve discrepancies between the 650 PSIG steam distribution and supply meters. Theoretically the sum of the 650 PSIG steam flows to the units should have matched the total of the steam supplied to the plant. However, in this plant the monthly totals of the distribution were consistently 15% - 25% lower than the supply meter totals. The plant is billed on the basis of the supply meters. Therefore, these discrepancies represented a significant utility cost, approximately $150,000 a year, that was arbitrarily allocated among the different units. The plant commissioned an audit of the 650 PSIG distribution and supply meters. The purpose of this audit was to: 1. Certify that there were no users not monitored by the existing distribution meters. 2. Verify the operability and accuracy of the meters. Hopefully, the results of the audit would allow the plant to account for at least 90% of the steam supplied. This accounting was necessary for equitable distribution of utility costs and accurate determination of unit production costs. The project was eventually expanded to include all utility streams. The audit of the following utilities was funded and implemented due to their relatively high unit costs: 650 PSIG steam, 200 PSIG steam, natural gas, and nitrogen. The audit of the other utilities is planned but a schedule has not been established.

Whitaker, W. S.

1987-09-01T23:59:59.000Z

Note: This page contains sample records for the topic "financial statement audits" from the National Library of EnergyBeta (NLEBeta).
While these samples are representative of the content of NLEBeta,
they are not comprehensive nor are they the most current set.
We encourage you to perform a real-time search of NLEBeta
to obtain the most current and comprehensive results.


341

Fermilab | Directorate | Internal Audit Services | Internal Audit Process  

NLE Websites -- All DOE Office Websites (Extended Search)

Internal Audit Process Internal Audit Process What happens during an internal audit? Announcement Before an audit begins, we distribute an announcement letter to those who will serve as our primary audit contacts. The letter briefly outlines the preliminary audit objectives, and the general audit process. Planning Planning is the first phase of the audit. During planning, we review policies and procedures in order to gain an understanding of how work is accomplished. We typically conduct several transaction walk-throughs by tracing transactions from beginning to end. Policies, procedures, walk-throughs, and discussions with personnel enable us to identify controls and assess associated risks. The planning phase helps us fine-tune our approach and finalize our work program. It is our goal to use electronic data whenever possible. Frequently we

342

Semiannual report to Congress on Inspector General Audit Reports, October 1, 1994--March 31, 1995  

SciTech Connect

This is the Secretary of Energy`s twelfth Semiannual Report to Congress submitted under the Inspector General Act of 1978, as amended. Pursuant to the Inspector General Act Amendments of 1988 (Public Law 100-504), agency heads are to report to Congress on the status of final action taken on audit report recommendations. This report complements a report prepared by the Department`s Office of Inspector General that provides information on audit reports issued during the period and on the status of management decisions made on Inspector General audit reports. During the period covered by this report, October 1, 1994 through March 31, 1995, the Department took final action on 32 operational, financial, and preaward audit reports. At the end of the period 90 reports awaited final action. Final action was taken on four contract and financial assistance audits, leaving four reports requiring final action at the end of the period. This report has three sections. The first section outlines significant audit resolution and followup accomplishments achieved by the Department during the reporting period. The second section contains the statistical tables that illustrate the status of final action on Inspector General audit reports. The third lists the audit reports that are one year or more past management decision and have not completed final action. This section also provides the status of corrective actions on each of these reports.

NONE

1995-05-01T23:59:59.000Z

343

OCR Audit Program: 2012 HIPAA Privacy and Security Audits  

Science Conference Proceedings (OSTI)

... Background Structure Audit Subject Selection ... OCR 16 Breakdown of First 20 Auditees Level 1 Entities ... enabled clinical /business work streams ...

2012-06-07T23:59:59.000Z

344

Audit Report: IG-0513 | Department of Energy  

NLE Websites -- All DOE Office Websites (Extended Search)

3 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 vulnerability of the U.S. economy to disruptions in energy supplies. As one way of meeting this objective, the Department has had a biomass-to-ethanol (biomass) conversion program for several years. Working under the Assistant Secretary for Energy Efficiency and Renewable Energy, the Office of Fuels Development manages the biomass program, which had a goal to build a full-scale commercial biomass production facility by 2000. To meet this goal, the Department awarded financial assistance to two firms during 1997 and 1998. This assistance was provided through cost-sharing cooperative agreements. One firm has received $4 million and the other has

345

STATEMENT OF  

NLE Websites -- All DOE Office Websites (Extended Search)

STATEMENT OF STATEMENT OF STEVEN H. HANCOCK, P.ENG. WELL ENGINEERING MANAGER RPS ENERGY CANADA COMMITTEE ON NATURAL RESOURCES SUBCOMMITTEE ON ENERGY AND MINERAL RESOURCES JULY 30, 2009 WASHINGTON D.C. THE PRODUCTION OF GAS HYDRATES Mr. Chairman and Members of the Subcommittee, thank-you for the opportunity to appear before you today to discuss the production and economics of gas hydrate development. INTRODUCTION Unconventional oil and gas resources such as heavy oil, coal bed methane, and shale gas, required development of new technologies such as horizontal and multi-lateral drilling before they could be economically produced. Based on our current understanding of gas hydrate properties and reservoir performance, we theoretically have the technology to drill, complete,

346

Prediction of financial information manipulation by using support vector machine and probabilistic neural network  

Science Conference Proceedings (OSTI)

Different methods have been used to predict financial information manipulation that can be defined as the distortion of the information in the financial statements. The purpose of this paper is to predict financial information manipulation by using support ... Keywords: Financial information manipulation, Probabilistic neural network, Support vector machine

Hulisi ?t; Ramazan Akta?; Ali Alp; M. Mete Do?anay

2009-04-01T23:59:59.000Z

347

Audits that Make a Difference  

Science Conference Proceedings (OSTI)

This paper presents guidance on how to perform internal audits that get management's attention and result in effective corrective action. It assumes that the reader is already familiar with the basic constructs of auditing and knows how to perform them. Instead, it focuses on additional techniques that have proven to be effective in our internal auditing program. Examples using a theoretical audit of a calibration program are included.

Malsbury, Judith

1999-02-01T23:59:59.000Z

348

Residential Energy Audits  

E-Print Network (OSTI)

A series of events coupled with the last five years experience performing Residential Conservation Service (RCS) audits have resulted in renewed efforts by utilities to evaluate the role of residential energy audits. There are utilities where the RCS program is considered very successful; however, the majority of utilities have found that the costs far exceed the benefits. Typically, the response rates are low (less than 1% per year for Texas utilities), the audits primarily reach upper income persons, and consumers only implement the low-cost recommendations. The Texas PUC is on record as being opposed to the RCS as well as the Commercial and Apartment Conservation Service (CACS) and now requires Energy Efficiency Plans with detailed cost and savings information on utility end user programs.

Brown, W.

1985-01-01T23:59:59.000Z

349

HIPAA 2013 - 2012 Audits of Covered Entity Compliance with ...  

Science Conference Proceedings (OSTI)

... Accepted Government Auditing Standards (The Yellow Book) ... audit criteria ... 5 Page 6. Who Can Be Audited? Any Covered Entity ...

2013-05-20T23:59:59.000Z

350

Energy Audits in Process Units  

E-Print Network (OSTI)

Emphasis is placed on practical considerations in the effective organization and execution of a successful in-house energy audit of a process unit, based upon experience gained in several such audits of Gulf Coast petrochemical units. Staffing requirements, membership qualifications, probable time span for the audit, cost-benefit ratios, and necessary line management commitment are discussed. The scope and importance of pre-audit preparation and related responsibilities are explained. Activities of the Audit Team are likely to fall naturally into six general phases, each of which is reviewed in detail.

Corwin, J. D.

1980-01-01T23:59:59.000Z

351

STATEMENT OF  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

- 1 - - 1 - STATEMENT OF PATRICIA HOFFMAN ACTING ASSISTANT SECRETARY FOR ELECTRICITY DELIVERY AND ENERGY RELIABILITY U.S. DEPARTMENT OF ENERGY BEFORE THE SUBCOMMITTEE ON EMERGING THREATS, CYBER SECURITY AND SCIENCE AND TECHNOLOGY COMMITTEE ON HOMELAND SECURITY U.S. HOUSE OF REPRESENTATIVES JULY 21, 2009 Thank you Chairwoman Clark and members of the Subcommittee for this opportunity to testify before you on electric sector vulnerabilities and cyber security issues. All of us here today share a common concern that vulnerabilities exist within the electric system and that the Department of Energy, in partnership with the rest of the Federal

352

U.S. Department of Energy Audits of For-Profit Recipients FAQ  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

The U.S. Department of Energy ("DOE") is providing the following information to assist for-profit recipients of DOE awards in complying with the audit requirements of 10 CFR 600.316. Additional guidance, including the detailed compliance requirements and suggested audit procedures, will be forthcoming from DOE. 1. Q: Are for-profit entities that receive federal awards from DOE required to have compliance audits? Are sub- awardees required to have compliance audits? A: Yes. Under Regulation 10 CFR 600.316, a for-profit entity is required to have a compliance audit for any fiscal year it expends at least $500,000 in financial assistance awards 1 provided by any component of the U.S. Department of Energy. This requirement also applies to sub-awardees that receive DOE funds through a pass-through entity.

353

Audit Report: OAS-L-10-09 | Department of Energy  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

9 9 Audit Report: OAS-L-10-09 September 30, 2010 Subcontract Auditing at Lawrence Livermore National Laboratory Livermore's contract incorporated Department of Energy Acquisition Regulation clauses 970.5232-3 and 970.5244-1 that required Livermore to provide for periodic post-award audits of cost-reimbursement subcontractors and subcontracts where costs incurred are a factor in determining the amount payable. To ensure the integrity and reliability of contractor cost data, the Office of Inspector General (OIG), the Office of the Chief Financial Officer, the Office of Procurement and Assistance Management, and the Contractor Internal Audit Council, developed the Cooperative Audit Strategy (Strategy). The Strategy became a contractual requirement under Department of Energy Acquisition Regulation 970.5232-3, in November 2004,

354

Audit Report: OAS-L-10-09 | Department of Energy  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

OAS-L-10-09 OAS-L-10-09 Audit Report: OAS-L-10-09 September 30, 2010 Subcontract Auditing at Lawrence Livermore National Laboratory Livermore's contract incorporated Department of Energy Acquisition Regulation clauses 970.5232-3 and 970.5244-1 that required Livermore to provide for periodic post-award audits of cost-reimbursement subcontractors and subcontracts where costs incurred are a factor in determining the amount payable. To ensure the integrity and reliability of contractor cost data, the Office of Inspector General (OIG), the Office of the Chief Financial Officer, the Office of Procurement and Assistance Management, and the Contractor Internal Audit Council, developed the Cooperative Audit Strategy (Strategy). The Strategy became a contractual requirement under

355

Audit Report: OAS-FS-12-07 | Department of Energy  

NLE Websites -- All DOE Office Websites (Extended Search)

7 7 Audit Report: OAS-FS-12-07 March 15, 2012 Performance Audit of the Department of Energy's Improper Payment Reporting in the Fiscal Year 2011 Agency Financial Report To fulfill the Office of Inspector General's Audit Responsibilities we contracted with the independent public accounting firm of KPMG, LLP to express an opinion on whether the Department of Energy (Department) met the Office of Management and Budget's criteria for compliance with the Improper Payments Elimination and Recovery Act (IPERA). The objective of this audit was to complete an evaluation of the accuracy and completeness of agency reporting, and evaluate agency performance in reducing and recapturing improper payments under IPERA. This audit found that the Department did not comply with the requirements of IPERA pertaining to site

356

Audit Report: ER-B-97-02 | Department of Energy  

NLE Websites -- All DOE Office Websites (Extended Search)

2 2 Audit Report: ER-B-97-02 February 14, 1997 Audit of the Department of Energy's Grant for Economic Development at the Mound Plant The downsizing of the Department of Energy's (Department) facilities as a result of the end of the Cold War had a negative impact on communities that were heavily dependent on the Department's operations for economic stability. To lessen the impact, the Department provided financial assistance to local communities through Federal grants and cooperative agreements. The objective of this audit was to determine whether funding provided for economic development at the Mound Plant was used for the Department's intended purposes. Audit Report: ER-B-97-02 More Documents & Publications Audit of Shutdown and Transition of the Mound Plant, IG-0408

357

Energy Audits | Department of Energy  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

Energy Audits Energy Audits Energy Audits September 9, 2008 - 11:30am Addthis John Lippert What does this mean for me? Energy audits can help you determine whether your home wastes energy, and pinpoint where energy is lost -- so you can evaluate what measures you can take to make your home more energy efficient. Autumn officially begins soon, and with it comes cooler weather and fewer hours of daylight. Fall is a great time to start thinking of a home energy audit so that you can prepare your home for winter, saving energy and money in the process. The main purpose of an energy audit is to determine whether your home wastes energy, and to pinpoint where energy is being lost so you can evaluate what measures you can take to make your home more energy efficient. Audits also determine the efficiency of your home's heating

358

Energy Audits | Department of Energy  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

Energy Audits Energy Audits Energy Audits September 9, 2008 - 11:30am Addthis John Lippert What does this mean for me? Energy audits can help you determine whether your home wastes energy, and pinpoint where energy is lost -- so you can evaluate what measures you can take to make your home more energy efficient. Autumn officially begins soon, and with it comes cooler weather and fewer hours of daylight. Fall is a great time to start thinking of a home energy audit so that you can prepare your home for winter, saving energy and money in the process. The main purpose of an energy audit is to determine whether your home wastes energy, and to pinpoint where energy is being lost so you can evaluate what measures you can take to make your home more energy efficient. Audits also determine the efficiency of your home's heating

359

Draft FY 2012 Agency Financial Report  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

to provide performance, financial and to provide performance, financial and related information in a more meaningful and useful format. For Fiscal Year 2013, the Department of Energy (Department or DOE), has produced an Agency Financial Report, and will provide an Annual Performance Report and a Summary of Performance and Financial Information, pursuant to OMB Circular A-136. They will be available at the website below, as each report is completed. This reporting approach simplifies and streamlines the performance presentations. T Agency Financial Report (AFR) - The AFR is organized by three major sections.  Management's Discussion and Analysis provides executive-level information on the Department's history, mission, organization, Secretarial priorities, analysis of financial statements, systems, controls and legal

360

Climate Vision: Presidential Statements  

Office of Scientific and Technical Information (OSTI)

Presidential Statements - Archive Statements by President George W. Bush: April 16, 2008 November 28, 2007 September 28, 2007 June 07, 2005 February 12, 2003 February 14, 2002 June...

Note: This page contains sample records for the topic "financial statement audits" from the National Library of EnergyBeta (NLEBeta).
While these samples are representative of the content of NLEBeta,
they are not comprehensive nor are they the most current set.
We encourage you to perform a real-time search of NLEBeta
to obtain the most current and comprehensive results.


361

Industrial Energy Audit Basics by an Energy Auditor  

E-Print Network (OSTI)

The purpose of an energy audit is the first step in energy cost control. There are two types of energy audits - Traditional and Investment grades. The process of an energy audit consists of collecting and then processing data, specifying changes, and finally producing an action plan. Before visiting the site utility bills need to be obtained. Building information and weather data should be gathered and any information on major equipment should be gathered. When the auditor goes to the site, safety if of prime importance. Before starting a walk-thru, a meeting with plant managers and equipment operators should take place, then the collecting of data. After returning to the office the data is analyzed and energy conservation opportunities are developed and a report written. A Traditional energy audit is technical. It is a snapshot that assumes all conditions stay the same. It is about 75 percent accurate. It consists of all the steps above but its weaknesses is that it is focused on equipment, ignoring the human element, and is generic in its recommendations. No commitment is obtained from management and no measurement or verification is established. The Investment Grade audit is the Traditional audit plus Risk Assessment. It reduces uncertainty, increases consistency, and produces a 95 to 115 percent accuracy. It looks at ancillary equipment, provides a maintenance program, and looks at future plans. The Investment Grade audit considers the PEOPLE factor which includes management commitment, operator training, budget, and maintenance. It also considers Financial and Legal factors as well as Air Quality issues. Generally, utility bills should exceed $500,000 to justify an Investment Grade audit. Time is also an issue in that money is going out in fees and expenses and not coming in as savings. There must also be a project manager assigned to coordinate communications. The Investment Grade audit makes continuous commissioning and performance contracting possible. With the high cost of energy today, energy audits are a worthwhile consideration for any business. Know what is available in the market and who is qualified. You are loosing money every hour equipment is operating inefficiently.

Phillips, J.

2011-01-01T23:59:59.000Z

362

Audit Report: IG-0753  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

Resolution of Significant Finding Resolution of Significant Finding Investigation Recommendations DOE/IG- November 2002 U.S. Department of Energy Office of Inspector General Office of Audit Services Recovery of Costs for the Proprietary Use of the Advanced Photon Source DOE/IG-0753 January 2007 Department of Energy Washing<~n, DC 20585 January 11, 2007 MEMORANDUM FOR TEE SECRETARY FROM: Greg + ? * y . n e man Inspector General SUBJECT: INFORMATION: Audit Report on "Recovery of Costs for the Proprietary Use of the Advanced Photon Source1' BACKGROUND The Department of Energy is responsible for the operation of the Advanced Photon Source, a light source user facility at the Argonne National Laboratory. The facility was, until recently, operated for the Department by the University of Chicago. It is currently

363

Energy Audit Equipment  

E-Print Network (OSTI)

The tools (equipment) needed to perform an energy audit include those items which assist the auditor in measuring the energy used by equipment or lost in inefficiency. Each tool is designed for a specific measurement. They can be inexpensive simple tools or expensive technically complex or multifunctional tools. In general, tools are needed which measure light, temperature and humidity, electricity, air flow, heat loss, and general energy information.

Phillips, J.

2012-01-01T23:59:59.000Z

364

Audit Report: IG-0447 | Department of Energy  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

7 Audit Report: IG-0447 July 7, 1999 The U.S. Department of Energy's Audit Follow-up Process Audit follow-up is an integral part of good management. According to Office of...

365

Audit Report: IG-0403 | Department of Energy  

NLE Websites -- All DOE Office Websites (Extended Search)

3 Audit Report: IG-0403 May 2, 1997 Audit of the Use of Intra-Departmental Requisitions Audit Report: IG-0403 More Documents & Publications Semiannual Report to Congress: April 1 -...

366

Audit Report: IG-0394 | Department of Energy  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

4 Audit Report: IG-0394 August 19, 1996 Special Audit of Pension Plans for Department of Energy Contract Employees of the University of California Audit Report: IG-0394 More...

367

Audit Report: IG-0399 | Department of Energy  

NLE Websites -- All DOE Office Websites (Extended Search)

9 Audit Report: IG-0399 January 8, 1997 Audit of the U.S. Department of Energy's Identification and Disposal of Nonessential Land Audit Report: IG-0399 More Documents &...

368

Plant energy auditing | ENERGY STAR  

NLE Websites -- All DOE Office Websites (Extended Search)

track, and benchmark Improve energy performance ENERGY STAR industrial partnership Energy guides Energy efficiency and air regulation Plant energy auditing Industrial...

369

MEMORANDUM FOR THE DIRECTOR, OFFICE OF MANAGEMENT, BUDGET AND EVALUATION/CHIEF FINANCIAL OFFICER  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

Department of Energy Department of Energy Washington, DC 20585 December 5, 2003 MEMORANDUM FOR THE DIRECTOR, OFFICE OF MANAGEMENT, BUDGET AND EVALUATION/CHIEF FINANCIAL OFFICER FROM: William S. Maharay Deputy Inspector General for Audit Services Office of Inspector General SUBJECT: Federal Managers' Financial Integrity Act Audit Report Audit Report Audit Report No.: OAS-L-04-06 We reviewed selected aspects of the Department of Energy's implementation of the Federal Managers' Financial Integrity Act (FMFIA) of 1982. The objective of FMFIA, and the Department's Management Control Program, is to ensure that controls are working effectively and that program and administrative functions are performed in an economic and efficient manner consistent with applicable laws. During the past year, the Department has undertaken an aggressive campaign to mitigate issues

370

MEMORANDUM FOR THE DIRECTOR, OFFICE OF MANAGEMENT, BUDGET EV LUATION/CHIEF FINANCIAL OFFICER  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

ES January 10, 2003 ES January 10, 2003 MEMORANDUM FOR THE DIRECTOR, OFFICE OF MANAGEMENT, BUDGET EV LUATION/CHIEF FINANCIAL OFFICER FROM: / J ti .Maharay FR Assistant Inspector General for Audit Services S Office of Inspector General SUBJECT: Federal Managers' Financial Integrity Act Audit Report Audit Report No.: OAS-L-03-05 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. In addition to our audit work in this area, we also recently issued our annual report on

371

Audit Report: IG-0878 | Department of Energy  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

8 Audit Report: IG-0878 December 11, 2012 Follow-up Audit of the Department's Cyber Security Incident Management Program The Federal Information Security Management Act of 2002...

372

Audit of Departmental Integrated Standardized Core Accounting...  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

Audit of Departmental Integrated Standardized Core Accounting System (DISCAS) Operations at Selected Field Sites, AP-FS-97-02 Audit of Departmental Integrated Standardized Core...

373

Audit Report: IG-0799 | Department of Energy  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

IG-0799 Audit Report: IG-0799 July 31, 2008 Sandia National Laboratories Nuclear Weapons Safety Program (U) The following is an unclassified summary of the classified Audit Report...

374

Audit Report: IG-0670 | Department of Energy  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

Audit Report: IG-0670 Audit Report: IG-0670 January 3, 2005 Well Decommissioning Activities at the Hanford Site Hanford site waste has contaminated the groundwate through various...

375

Audit Report: IG-0876 | Department of Energy  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

Audit Report: IG-0876 Audit Report: IG-0876 November 6, 2012 The Department of Energy's Small Business Innovation Research and Small Business Technology Transfer Programs The...

376

Audit Report: IG-0417 | Department of Energy  

NLE Websites -- All DOE Office Websites (Extended Search)

7 Audit Report: IG-0417 March 13, 1998 Audit of the Department of Energy's Management of Research and Development Integration The Congress, independent task forces, and advisory...

377

Audit Report: IG-0494 | Department of Energy  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

Audit Report: IG-0494 Audit Report: IG-0494 February 13, 2001 The U.S. Department of Energy's Corporate Human Resource Information System The Department of Energy maintains...

378

Audit Report: IG-0379 | Department of Energy  

NLE Websites -- All DOE Office Websites (Extended Search)

Report: IG-0379 September 8, 1995 Report on Audit of Bonneville Power Administration's Energy Resource Programs Audit Report: IG-0379 More Documents & Publications EIS-0145:...

379

Audit Report: IG-0416 | Department of Energy  

NLE Websites -- All DOE Office Websites (Extended Search)

6 Audit Report: IG-0416 December 23, 1997 Audit of Support Services Subcontracts at Argonne National Laboratory Departmental policy prohibits the use of subcontracts awarded by...

380

Audit Report: IG-0366 | Department of Energy  

NLE Websites -- All DOE Office Websites (Extended Search)

15, 1995 Audit of Management of the Site Characterization Program at Yucca Mountain Audit Report: IG-0366 More Documents & Publications EIS-0250-S1: Draft Supplemental...

Note: This page contains sample records for the topic "financial statement audits" from the National Library of EnergyBeta (NLEBeta).
While these samples are representative of the content of NLEBeta,
they are not comprehensive nor are they the most current set.
We encourage you to perform a real-time search of NLEBeta
to obtain the most current and comprehensive results.


381

Audit Report: IG-0414 | Department of Energy  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

IG-0414 Audit Report: IG-0414 December 5, 1997 Audit of the Department of Energy's Management of Field Contractor Employees Assigned to Headquarters and Other Federal Agencies The...

382

Audit Report: IG-0392 | Department of Energy  

NLE Websites -- All DOE Office Websites (Extended Search)

2 Audit Report: IG-0392 July 8, 1996 The Department of Energy Program Offices' Use of Management and Operating Contractor Employees Audit Report: IG-0392 More Documents &...

383

Audit Report: IG-0669 | Department of Energy  

NLE Websites -- All DOE Office Websites (Extended Search)

activities. Audit Report: IG-0669 More Documents & Publications Management Challenges at the Department of Energy, IG-0667 Special Report: IG-0667 Audit Report: IG-0670...

384

Environmental Compliance Audit & Assessment Program Manual  

E-Print Network (OSTI)

Audit & Assessment Program Manual C-5 Appendix C. ExamplesAudit & Assessment Program Manual Prepared by: Environment,1 Original Issue All Rename manual; allow for internal and

Thorson, Patrick

2009-01-01T23:59:59.000Z

385

Audit Report: IG-0799 | Department of Energy  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

9 Audit Report: IG-0799 July 31, 2008 Sandia National Laboratories Nuclear Weapons Safety Program (U) The following is an unclassified summary of the classified Audit Report on...

386

Audit Report: IG-0651 | Department of Energy  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

1 Audit Report: IG-0651 June 18, 2004 Audit Report on Management of the Department's Personnel Security and Access Control Information Systems For several years, the Office of...

387

Audit of EPA Protocol Gas Suppliers  

Science Conference Proceedings (OSTI)

... 2008 NIST was chosen as the independent analytical laboratory for EPA audits. ... Only a limited number of vendors were sampled for the 2006 audit. ...

2012-10-22T23:59:59.000Z

388

Enhancing Trust by Enhancing the Audit Process  

Science Conference Proceedings (OSTI)

... Focussing on security ? Clear requirements what is to be audited in the audit ? Accreditation of auditors and Certification of CAs Jens Bender ...

2013-04-10T23:59:59.000Z

389

Does Customer Auditing Help Chinese Workers?  

E-Print Network (OSTI)

and Alberto Brause. 2007. Does monitoring improve labourDoes Customer Auditing Help Chinese Workers? Guojun He* andworkers well-being. Auditing does not affect the suppliers

He, Goujun; Perloff, Jeffrey M.

2012-01-01T23:59:59.000Z

390

Audit Report: IG-0789 | Department of Energy  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

9 Audit Report: IG-0789 March 13, 2008 Audit Report on Management of the Department's Publicly Accessible Websites The Department of Energy and its prime contractors operate...

391

XBRL: A New Global Paradigm for Business Financial Reporting  

Science Conference Proceedings (OSTI)

Ranked as one of top ten technologies for accounting and auditing professionals, eXtensible Business Reporting Language XBRL is a freely available, open, and global standard language for exchanging business financial information digitally. XBRL holds ... Keywords: Business Financial Reporting, Culture, Global Standards, Iacovou et al. Model, Information Technology, Review, Signaling, Technology Acceptance Model, Theory of Planned Behavior, Theory of Reasoned Action, XBRL eXtensible Business Reporting Language

Chunhui Liu

2013-07-01T23:59:59.000Z

392

Financial statistics of major US publicly owned electric utilities 1994  

SciTech Connect

This publication presents 5 years (1990--94) of summary financial data and current year detailed financial data on the major publicly owned electric utilities. Generator and nongenerator summaries are presented. Composite tables present: Aggregates of income statement and balance sheet data, financial indicators, electric operation and maintenance expenses, electric utility plant, number of consumers, sales of electricity, and operating revenue, and electric energy account data.

NONE

1995-12-15T23:59:59.000Z

393

FEBRUARY 21, 2013 AUDIT REPORT  

E-Print Network (OSTI)

FEBRUARY 21, 2013 AUDIT REPORT REPORT NO. IG-13-009 (ASSIGNMENT NO. A-12-014-00) OFFICE OF AUDITS Unallocated Future Expenses #12;FEBRUARY 21, 2013 REPORT NO. IG-13-009 OVERVIEW MARS ATMOSPHERE AND VOLATILE and In Tracking Their Performance," May 4, 2008. #12;FEBRUARY 21, 2013 REPORT NO. IG-13-009 CONTENTS INTRODUCTION

394

Audit Report: IG-0749  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

Energy, Science, Energy, Science, and Environment Sites' Implementation of the Design Basis Threat DOE/IG-0749 December 2006 Department of Energy Washington, DC 20585 December 14, 2006 MEMORANDUM FOR .13HEfiECREJARY 4 - Crregor . Friedman Inspector General SUBJECT: INFORMATION: Audit Report on "'I'he Department's Energy, Science, and Environment Sites' Implenneritation of the Design Basis Threat" BACKGROUND 'Phe Department of Energy uses the "Design Basis Threat" (DBT) process to guide and manage its safeguards and security program throughout the complex. The DBT identifies the most credible threats posed by adversaries to highly sensitive and classified Departmental qssets and operations. In essence, the DBT sets the standards that site

395

Audit Report: IG-0773  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

Confirmatory Bioassay Testing at Confirmatory Bioassay Testing at Selected Sites DOE/IG-0773 August 2007 Department of Energy Washington, DC 20585 August 17, 2007 MEMORANDUM FOR FROM: Inspector General S U BJ ECT: INFORMATION: Audit Report on "Confirmatory Bioassay Testing at Selected Sites" BACKGROUND The Department of Energy maintains a significant inventory of radioactive substances at facilities throughout the United States. To help ensure the safety of its workforce, the Department established a two-tiered approach to biological or "bioassay" testing of workers to determine whether and to what extent they may have absorbed radioactive material. The more intense process mandates biological testing and applies to the

396

Audit Report: IG-0758  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

2, 2007 2, 2007 MEMORANDUM FOR FROM: Inspector General SUBJECT: INFORMATION: Audit Report on "The National Nuclear Security Administration's Implementation of the Federal Information Security Management Act" BACKGROUND The National Nuclear Security Administration's (NNSA) mission includes maintaining and enhancing the U.S. nuclear weapons stockpile, reducing global danger from weapons of mass destruction, and providing safe and effective nuclear propulsion. To achieve its mission goals, the NNSA utilizes many classified and unclassified computer networks and individual systems. Given the sensitivity of the infonnation residing on these networks and systems, strong cyber security measures are essential for protecting operational, personally identifiable, and other critical data from compromise. In Fiscal

397

Audit Report: IG-0787  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

The Department's Cyber Security The Department's Cyber Security Incident Management Program DOE/IG-0787 January 2008 Department sf Energy Washington, DC 20585 January 1 6 , 2008 MEMORANDUM FOR THE, SECRETARY FROM: /%* Greg y H. riedman Inspector General SUBJECT: INFORMATION: Audit Report on "The Department's Cyber Security Incident Management Program'' BACKGROUND The Department of Energy operates numerous interconnected computer networks and systems to help accon~plish its strategic missions in the areas of energy, defense, science, and the environment. These systems are frequently subjected to sophisticated cyber attacks that could potentially affect the Department's ability to carry out its mission. During Fiscal Year 2006, the Department experienced 132 incidents of sufficient severity

398

Compressed Air Audits using AIRMaster  

E-Print Network (OSTI)

Air compressors are a significant industrial energy user and therefore a prime target for industrial energy audits. The project goal was to develop a software tool, AIRMaster, and supporting methodology for performing compressed air system audits. Seven field audits were conducted to refine the software and methodology as well as assess the savings potential of six common Operation and Maintenance measures. Audit results yielded significant savings with short payback periods. Total estimated savings for the project were 4,056,000 kWh or 49.2% of annual compressor energy for a cost savings of $152,000. Total implementation costs were $94,700 for a project payback period of 0.6 years. Capital benefits of delaying or avoiding the cost of a new compressor might double the energy benefits if a new compressor is being considered. The methodology proved to be a simple and effective audit tool.

Wheeler, G. M.; McGill, R. D.; Bessey, E. G.; Vischer, K.

1997-04-01T23:59:59.000Z

399

EIS-0464: Draft Environmental Impact Statement | Department of Energy  

NLE Websites -- All DOE Office Websites (Extended Search)

Draft Environmental Impact Statement Draft Environmental Impact Statement EIS-0464: Draft Environmental Impact Statement Lake Charles Carbon Capture and Sequestration Project, Lake Charles, Louisiana and Brazoria County, Texas This draft Environmental Impact Statement (EIS) provides information about the potential environmental impacts associated with the Department of Energy's (DOE's) proposed action to provide financial assistance to Leucadia Energy, LLC (Leucadia) and with Leucadia's proposed Lake Charles Carbon Capture and Sequestration (CCS) project. DOE's proposed action would provide financial assistance to Leucadia under the Industrial Carbon Capture and Sequestration (ICCS) Program to support construction and operation of Leucadia's Lake Charles CCS project. DOE proposes to provide Leucadia with up to $261.4 million, which would constitute about 60

400

EIS-0464: Final Environmental Impact Statement | Department of Energy  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

Final Environmental Impact Statement Final Environmental Impact Statement EIS-0464: Final Environmental Impact Statement Lake Charles Carbon capture and Sequestration Project, Lake Charles, Louisiana and Brazoria County, Texas This Final Environmental Impact Statement provides information about the potential environmental impacts associated with the Department of Energy's proposed action to provide financial assistance to Leucadia Energy, LLC (Leucadia) and with Leucadia's proposed Lake Charles Carbon Capture and Sequestration (CCS) project. DOE's proposed action would provide financial assistance to Leucadia under the Industrial Carbon Capture Sequestration Program to support construction and operation of Leucadia's Lake Charles CCS project. DOE proposes to provide Leucadia with up to $261.4 million, which would constitute about 60 percent of the

Note: This page contains sample records for the topic "financial statement audits" from the National Library of EnergyBeta (NLEBeta).
While these samples are representative of the content of NLEBeta,
they are not comprehensive nor are they the most current set.
We encourage you to perform a real-time search of NLEBeta
to obtain the most current and comprehensive results.


401

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

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

5 5 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. In addition to our audit work in this area, we also recently issued our annual report on Management Challenges at the Department of Energy (IG-0580), which details issues that we consider the most significant management and performance challenges facing the Department. Our report,

402

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

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

5 5 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. In addition to our audit work in this area, we also recently issued our annual report on Management Challenges at the Department of Energy (IG-0580), which details issues that we consider the most significant management and performance challenges facing the Department. Our report,

403

Report on Matters Identified at Strategic Petroleum Reserve During...  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

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

404

Audit Report: OAS-RA-L-13-03 | Department of Energy  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

Audit Report: OAS-RA-L-13-03 Audit Report: OAS-RA-L-13-03 Audit Report: OAS-RA-L-13-03 February 28, 2013 The Department of Energy's Solid-State Lighting Program The Department of Energy's (Department) Office of Energy Efficiency and Renewable Energy established the Solid-State Lighting Program to advance the development and market introduction of energy-efficient white-light sources for general illumination. The American Recovery and Reinvestment Act of 2009 appropriated more than $41 million to accelerate solid-state lighting research and development and jumpstart the manufacturing research and development initiative. Through competitive solicitations, the Department awarded financial assistance instruments to various recipients each year since the program's inception. The audit determined that the

405

Audit Report: OAS-FS-13-12 | Department of Energy  

NLE Websites -- All DOE Office Websites (Extended Search)

2 2 Audit Report: OAS-FS-13-12 March 14, 2013 Performance Audit of the Department of Energy's Improper Payment Reporting in the Fiscal Year 2012 Agency Financial Report We contracted with an independent public accounting firm, KPMG LLP, to express an opinion on whether the Department of Energy (Department) met the Office of Management and Budget's criteria for compliance with the Improper Payments Elimination and Recovery Act (IPERA). The objective of this audit was to complete an evaluation of the accuracy and completeness of agency reporting, and evaluate agency performance in reducing and recapturing improper payments under IPERA. This audit found that the Department complied with the requirements of IPERA. Furthermore, KPMG noted two observations for improvement regarding the Department's improper

406

U.S. Department of Energy Office of Inspector General Office of Audit Services  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

Audit Services Audit Services Audit Report The Department of Energy's Management of Contractor Fines, Penalties and Legal Costs Department of Energy Washington, DC 20585 September 30,2009 MEMORANDUM FOR THE SECRETARY FROM: 46 Gregory H. Friedman Inspector General SUBJECT: INFORMATION: Audit Report on "The Department of Energy's Management of Contractor Fines, Penalties and Legal Costs" BACKGROUND 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 violations of laws and regulations, which totaled almost $12 million over the

407

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

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

COMPLIANCE SUPPLEMENT INTRODUCTION The objectives of most compliance requirements for DOE programs are generic in nature. For example, most programs have eligibility...

408

Environmental Policy Statement  

Science Conference Proceedings (OSTI)

... Environmental Policy Statement. ... Ensuring that energy and water are used responsibly and conserved through innovative practices and procedures ...

2010-12-02T23:59:59.000Z

409

Audit Report: OAS-L-09-01  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

7325.8 7325.8 (08-93) United States Government Department of Energy Memorandum DATE: October 30,2008 Audit Report Nuniber: OAS-L-09-01 REPLY TO AITN OF: IG-30 (A08GT053) SUBJECT: Audit Report on "Review of the Department of Energy's Contract with AHTNA Government Services Corporation Contract No: DE-AC52-04NA25282" TO: Director, Office of Field Financial Management, NNSA INTRODUCTION AND OBJECTIVE The National Nuclear Security Administration (NNSA) awarded a general construction contract to AHTNA Government Services Corporation (AHTNA), an Alaskan Native Corporation (ANC), in September 2004. The contract was awarded under the Small Business Administration (SBA) Section 8(a) small disadvantaged business program to provide design, construction, and engineering services for radiation sensors and

410

Audit Report: IG-0781  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

Continuity of Operations at Bonneville Power Administration DOE/IG-0781 November 2007 Department of Energy Washington, DC 20585 November 6 , 2007 MEMORANDUM FOR THE ADMINISTRATOR, BONNEVILLE POWER ADMNISTRATION - 2 L ~ ; ; K L & L ~ , ; / FROM: Grego d H. Friedman Inspector General SUBJECT: INFORMATION: Audit Report on "Continuity of Operations at Bonneville Power Administration" BACKGROUND 'lhe Bonneville Power Administration (Bonneville) markets and delivers wholesale hydroelectric power. Currently, Bonneville provides about 40 percent of the power sold in the Pacific Northwest region of the U.S. and it operates over three-fourths of the region's high-voltage transmission facilities. In the event of a major disruption to its nonnal operations, Bonneville must be prepared

411

Audit Report: IG-0783  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

Beryllium Surface Contamination at Beryllium Surface Contamination at the Y-12 National Security Complex DOE/IG-0783 December 2007 Department of Energy Washington, DC 20585 December 1 7 , 2007 MEMORANDUM FOR TI4 SECRETARY FROM: Gregory &- H. Friedman Inspector General SUBJECT: INFORMATION: Audit Report on "Beryllium Surface Contamination at the Y- 12 National Security Complex" INTRODUCTION AND OBJECTIVE Since the 1950s, beryllium processing has been an important part of the mission of the Department of Energy's Y- 12 National Security Complex in Oak Ridge, Tennessee. Y-12 has made widespread use of beryllium in its activities. As a consequence, the Department's worker safety programs have recognized the possibility that beryllium remains in buildings as

412

Audit Report: IG-0768  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

Facility Contractor Acquisition and Facility Contractor Acquisition and Management of Information Technology Hardware DOE/IG-0768 June 2007 Department of Energy Washington, DC 20585 J u n e 2 2 , 2007 MEMORANDUM FOR THE SECRETARY FROM: + e Greg ry . n e man Inspector General SUBJECT: INFORMATION: Audit Report on "Facility Contractor Acquisition and Management of Information Technology Hardware" BACKGROUND The Department of Energy relies heavily on information technology (IT) to accomplish its science, weapons, energy supply and environmental mission objectives. In the past three years, the Department has spent more than $400 million on IT hardware to facilitate these efforts. Items routinely acquired by the Department included desktop and laptop computers and associated peripherals, personal digital assistants, and network

413

Audit Report: IG-0750  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

Federal Energy Regulatory Federal Energy Regulatory Commission's Program to Oversee Hydroelectric Dams DOE/IG-0750 December 2006 Department of Energy Washington, DC 20585 December 18, 2006 MEMORANDUM FOR THE CHAIRMAN, FEDERAL ENERGY FROM: Inspector General SUBJECT: INFORMATION: Audit Report on "The Federal Energy Regulatory Commission's Program to Oversee Hydroelectric Dams" BACKGROUND Pursuant to the Federal Power Act, the Federal Energy Regulatory Commission (FERC) regulates certain aspects of non-Federal hydroelectric dams. FERC is required to ensure the safety, stability. and integrity of these dams with the goal of protecting life, health, and property from, among other things, instances of sabotage and vandalism. To meet these requirements, FERC developed its Dam Safety and Security Programs to inspect and review

414

Audit Report: IG-0771  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

Security Over Personally Identifiable Security Over Personally Identifiable Information DOE/IG-0771 July 2007 Department of Energy 'Sv'ashinyton, DC 20585 J u l y 30, 2007 MEMORAhTDUM FOR FROM: inspector General SUBJECT: INFORMATION: Audit Report on "Security over Personally Identifiable Information" Industry experts have reported that more than 100 million personal privacy records have been lost or stolen over the past two years, including information maintained by corporations, educational institutions, and Federal government agencies. In fact, over the past several years, the Department of Energy has experienced the loss of personal privacy records. On June 23,2006, in response to security incidents involving the loss or compromise of sensitive personal information by several Federal agencies, the Office of

415

Audit Report: IG-0752  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

Certification and Accreditation of Certification and Accreditation of Unclassified Information Systems DOE/IG-0752 January 2007 Department of Energy Washington, DC 20585 January 3, 2007 MEMORANDUM FOR THF, SECRETARY / k c , A ~ n 1 7 FROM: Greg ry H. Friedman Inspector General SUBJECT: INFORMATION: Audit Report on "Certification and Accreditation of Unclassified Information Systems" BACKGROUND Inforn~ation systems are essential to accomplishing the Department of Energy's environmental, energy, and national security-related missions. Actions to protect these systems from increasingly sophisticated attacks have become critically important to the Department and each of its subordinate organizations. The certification and accreditation (C&A) process, required by Federal law and Departmental guidance, is designed to

416

Audit Report: IG-0743  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

1 1 - &i Grounds at the Hanford Site October 2006 Department of Energy Washington, DC 20585 October 18, 2006 MEMOKilNDUM FOR THE SECRETARY FROM: reg ry . Friedman Ajakcl, Inspector General SIJBJ EC-1': INFORMATION: Audit Report on " Kemediatio~i of the Waste Burla1 Grounds at the Hanford Site" BACKGKOUN D In the lc!50's and 19601s, operations at the Department of Energy's Hanfortl. Washington Site gencr;ltcd large amounts of radioactive waste. tianford cstuhlished waste burial grounds, designated as sites 6 1 8- I O and 6 18- 1 1 , which received n ~ ~ c l e n r waste from fuel Libric,ltion research and developn~ent activities during this period. Based on historical inl<,rniation available about the origin of the waste, the burial gl-ounds,

417

Audit Report: IG-0786  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

Department of Energy's Receipt of Department of Energy's Receipt of Royalty Oil DOE/IG-0786 January 2008 Department of Energy Washington, DC 20585 January 4 , 2008 MEMORANDUM FOR THE SECRETARY FROM: reg y . rledman Inspector General SUBJECT: INFORMATION: Audit Report on the "Department of Energy's Receipt of Royalty Oil" BACKGROUND The Department of Energy's Strategic Petroleum Reserve is a critical component of this Nation's energy security strategy. Established in 1975 in the aftermath of the oil embargo, the Reserve is one of the primary means of assuring U.S. energy stability and security in the event of a petroleum production or import disruption. The Department of Interior operates a Royalty-in-Kind program designed to handle oil

418

Audit Report: IG-0810  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

Potential Uses for Depleted Uranium Potential Uses for Depleted Uranium Oxide DOE/IG-0810 January 2009 Department of Energy Washington, DC 20585 January 9 , 2009 MEMORANDUM FOR - I THYSECRETARY - FROM: Inspector General SUBJECT': INFORMATION: Audit Report on "Potential Uses For Depleted Uranium Oxide" BACKGROUND The Department of Energy's Office of Environmental Management (EM) manages approximately 700,000 metric tons of depleted uranium hexafluoride at the gaseous diffusion plants located near Paducah, Kentucky. and Portsmouth, Ohio. It plans to convert the depleted uranium hexafluoride to a stable material. The conversion process will produce approximately 55 1,000 metric tons of depleted uranium oxide - a relatively stable form that can be handled and disposed of by direct burial or, potentially, used in

419

Building Energy Software Tools Directory: National Energy Audit...  

NLE Websites -- All DOE Office Websites (Extended Search)

Tools by Platform PC Mac UNIX Internet Tools by Country Related Links National Energy Audit (NEAT) A user-friendly, advanced computer audit, the National Energy Audit Tool...

420

Microsoft Word - Transmittal of the Certification Audit Report...  

NLE Websites -- All DOE Office Websites (Extended Search)

audit performed for remote-handled (RH) Summary Category Group (SCG) S5000 debris waste. The audit was conducted August 5 - 7, 2008. An electronic version of audit...

Note: This page contains sample records for the topic "financial statement audits" from the National Library of EnergyBeta (NLEBeta).
While these samples are representative of the content of NLEBeta,
they are not comprehensive nor are they the most current set.
We encourage you to perform a real-time search of NLEBeta
to obtain the most current and comprehensive results.


421

Part 1, Chapter 4: Security and Audit Architecture  

Science Conference Proceedings (OSTI)

... that they can be audited independently of ... for voter-verifiable paper audit trail voting ... Auditing procedures for IVVR systems imposes requirements ...

422

2014-02-20: Internal Auditing Best Practices  

Science Conference Proceedings (OSTI)

... IDENTIFY internal auditing criteria (Section 4.14) in ... effective internal management system audit within your ... with conducting internal audits or review ...

2013-08-28T23:59:59.000Z

423

2013-10-31: Internal Auditing Best Practices  

Science Conference Proceedings (OSTI)

... IDENTIFY internal auditing criteria (Section 4.14) in ... effective internal management system audit within your ... with conducting internal audits or review ...

2013-08-27T23:59:59.000Z

424

Behavioral Perspectives on Home Energy Audits: The Role of Auditors...  

NLE Websites -- All DOE Office Websites (Extended Search)

on Home Energy Audits: The Role of Auditors, Labels, Reports, and Audit Tools on Homeowner Decision---Making. Title Behavioral Perspectives on Home Energy Audits: The Role of...

425

EERE Financial Opportunities: Cooperative Agreements  

NLE Websites -- All DOE Office Websites (Extended Search)

Agreements Agreements Photo of a handshake. The Office of Energy Efficiency and Renewable Energy (EERE) also awards cooperative agreements to businesses, industries, universities, and others. Cooperative agreements are similar to grants, but they require more involvement on the part of the federal government. In work performed through cooperative agreements, the federal government exercises more control in technical implementation. This may include project collaboration, participation in project management, or intervention in the activity. The nature and extent of involvement is outlined in a "statement of substantial involvement" included in the financial opportunity announcement. Like grants, most cooperative agreements are awarded on a competitive basis.

426

FINANCIAL ASSISTANCE  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

FINANCIAL ASSISTANCE FINANCIAL ASSISTANCE FUNDING OPPORTUNITY ANNOUNCEMENT U.S. Department of Energy and Government of India U.S.-India Joint Clean Energy Research and Development Center Funding Opportunity Number: DE-FOA-0000506 Announcement Type: Initial CFDA Number: 81.087 Issue Date: May 16, 2011 Question Due Date: No later than July 25, 2011 Application Due Date: August 16, 2011 Submit Application to the following e-mail addresses: JCERDC@HQ.DOE.GOV (US) and JCERDC@INDOUSSTF.ORG (India) 2 TABLE OF CONTENTS PART I - FUNDING OPPORTUNITY DESCRIPTION A. Summary B. Joint Clean Energy Research and Development Center C. Center Structure & Governance D. Role of Consortia E. DOE Funding F. Government of India Funding G. Team Arrangements

427

EIS-0361: Final Environmental Impact Statement | Department of Energy  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

Final Environmental Impact Statement Final Environmental Impact Statement EIS-0361: Final Environmental Impact Statement Western Greenbrier Co-Production Demonstration Project The Final Environmental Impact Statement (EIS) for the Western Greenbrier Co-Production Demonstration Project provides information about the potential environmental impacts of the U.S. Department of Energy's (DOE's) proposal to provide federal financial assistance for the construction and demonstration of a 98 megawatt (MWe) net power plant and cement manufacturing facility to be located in the municipality of Rainelle, Greenbrier County, West Virginia. EIS-0361-FEIS-01-2007.pdf EIS-0361-FEIS-02-2007.pdf EIS-0361-FEIS-03-2007.pdf EIS-0361-FEIS-Figures-2007.pdf More Documents & Publications EIS-0361: Draft Environmental Impact Statement

428

Realistic Financial Planning and Rapid  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

Realistic Financial Planning and Rapid Realistic Financial Planning and Rapid Modification to Project Execution are Essential PMLL Identifier: PMLL-2010-LLNL-NIF-0001 (Source: User Submitted) Validator: Victoria Pratt Date: 4/27/2010 Contact: 202-586-7358 Statement: Schedule and cost impacts can be reduced by accounting for potential annual funding delays as well as by adjusting project execution rapidly Discussion: The NIF Project was funding constrained, and planned (per Acquisition Executive direction) with the assumption that the full annual funding in the budget profile would be available early in October. Any delays or changes in the annual funding availability required extraordinary measures both for obtaining the funding required to avoid significant project impacts in a timely manner, and in rapidly adjusting project execution.

429

Procurement  

NLE Websites -- All DOE Office Websites (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...

430

Behavioral Perspectives on Home Energy Audits: The Role of Auditors, Labels, Reports, and Audit Tools on Homeowner Decision Making  

E-Print Network (OSTI)

Perspectives on Home Energy Audits Page 158 in the effect of home energy audits: Theory and Perspectives on Home Energy Audits Page 159

Ingle, Aaron

2013-01-01T23:59:59.000Z

431

a n n u a l r e p o r t 2 0 1 0 C O N T A C T  

E-Print Network (OSTI)

Financial statements......................................................................... 72 Glossary

432

Financial Assistance Certification Financial Assistance Qualification Standards  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

Financial Assistance Certification Financial Assistance Certification Financial Assistance Qualification Standards Financial assistance award and administration in DOE is performed primarily by contract specialists. The Office of Personnel Management qualification standards for GS- 1 102 contract specialists are relevant but not fully sufficient for performing financial assistance duties. Contract specialists performing financial assistance in addition to, or in place of, acquisition duties must also meet the certification requirements established by the Financial Assistance Career Development (FACD) program. The FACD Program is built upon the skills acquired by the contract specialists in the performance of their acquisition duties and the training provided under the Contracting/Purchasing certification program.

433

Public Comments & Position Statements  

Science Conference Proceedings (OSTI)

... Register Tape. 9/15/04. Ling, Chen, Electronic Voting. 9/15/04. Weatherford, Matt, Paper Audit Trail. 9/15/04. Salsman, James, HAVA Testimony. 9/15 ...

2012-11-07T23:59:59.000Z

434

Financial Issues:  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

Suggestions for Strong Loan Guarantee Applications Suggestions for Strong Loan Guarantee Applications DOE's experience with previous loan guarantee solicitation processes has yielded useful lessons. Where possible, we have tried to incorporate these lessons into new solicitations in order to make the application process robust, yet efficient. Stronger applications will enable DOE to process loan guarantee applications more efficiently, significantly reducing the administrative and resource burdens on the applicant as well. To that end, DOE has compiled the following list of features that have historically distinguished particularly strong applications from weaker ones. These attributes are grouped into three categories: Key attributes that facilitate the financial evaluation Key attributes that facilitate the technical evaluation

435

SECURITY TERMINATION STATEMENT | Department of Energy  

NLE Websites -- All DOE Office Websites (Extended Search)

SECURITY TERMINATION STATEMENT SECURITY TERMINATION STATEMENT Form provides an individual's statement in connection with the termination of access authorization (security...

436

TMS EPD Financial Guidelines and Policies  

Science Conference Proceedings (OSTI)

Audit. The accounts of EPD shall be subject to audit as part of the annual TMS audit. Search EPD Page TMS Divison Handbook Membership Page TMS...

437

Internal Audit Preparation Worksheet  

NLE Websites -- All DOE Office Websites (Extended Search)

1 Course Technical Direction 10_0630 1 Course Technical Direction 10_0630 Page 1 of 3 EOTA - Business Form Document Title: Technical Direction Document Number: ISDF-001 Rev. 10_0630 Document Owner: Elizabeth Sousa Backup Owner: Melissa Otero Approver(s): Melissa Otero Parent Document: ISDP-010, Course/Analysis Initiation Process Notify of Changes: MGT, ISD, ITT Referenced Document(s): EOTA Contract DE-AT52-07NA26901 ISDF-001 Course Technical Direction 10_0630 Revision History: Rev. Description of Change A Initial Release 10_0630 Complete revision of document format, inclusion of modification options and additional acceptance signatures ISDF-001 Course Technical Direction 10_0630 Page 3 of 3 Course/Analysis Technical Direction for EOTA Contract DE-AT52- 07NA26901 This Technical Direction is within the scope of the Statement of Work, paragraph 5,6,7,8, and 9

438

policy statement - TMS  

Science Conference Proceedings (OSTI)

SUBJECT: Policy for Financial Support for Students Attending ISSI-3. FROM: John Lewandowski - Arrangements Chair - ISSI-3. Third International Conference

439

EIS-0473: Final Environmental Impact Statement | Department of Energy  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

73: Final Environmental Impact Statement 73: Final Environmental Impact Statement EIS-0473: Final Environmental Impact Statement W.A. Parish Post-Combustion CO2 Capture and Sequestration Project (PCCS), Fort Bend County, TX This EIS evaluates the environmental impacts of a proposal to provide financial assistance for a project proposed by NRG Energy, Inc (NRG). DOE selected NRG's proposed W.A. Parish Post-Combustion carbon dioxide (CO2) Capture and Sequestration Project for a financial assistance award through a competitive process under the Clean Coal Power Initiative Program. NRG would design, construct and operate a commercial-scale CO2 capture facility at its existing W.A. Parish Generating Station in Fort Bend County, Texas; deliver the CO2 via a new pipeline to the existing West Ranch oil field in Jackson County, Texas, for use in enhanced oil recovery

440

EIS-0473: Final Environmental Impact Statement | Department of Energy  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

Final Environmental Impact Statement Final Environmental Impact Statement EIS-0473: Final Environmental Impact Statement W.A. Parish Post-Combustion CO2 Capture and Sequestration Project (PCCS), Fort Bend County, TX This EIS evaluates the environmental impacts of a proposal to provide financial assistance for a project proposed by NRG Energy, Inc (NRG). DOE selected NRG's proposed W.A. Parish Post-Combustion carbon dioxide (CO2) Capture and Sequestration Project for a financial assistance award through a competitive process under the Clean Coal Power Initiative Program. NRG would design, construct and operate a commercial-scale CO2 capture facility at its existing W.A. Parish Generating Station in Fort Bend County, Texas; deliver the CO2 via a new pipeline to the existing West Ranch oil field in Jackson County, Texas, for use in enhanced oil recovery

Note: This page contains sample records for the topic "financial statement audits" from the National Library of EnergyBeta (NLEBeta).
While these samples are representative of the content of NLEBeta,
they are not comprehensive nor are they the most current set.
We encourage you to perform a real-time search of NLEBeta
to obtain the most current and comprehensive results.


441

EIS-0318: Final Environmental Impact Statement | Department of Energy  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

Final Environmental Impact Statement Final Environmental Impact Statement EIS-0318: Final Environmental Impact Statement Kentucky Pioneer Integrated Gasification Combined Cycle Demonstration Project The Kentucky Pioneer IGCC Demonstration Project Final EIS assesses the potential environmental impacts that would result from a proposed DOE action to provide cost-shared financial support for construction and operation of an electrical power station demonstrating use of a Clean Coal Technology in Clark County, Kentucky. Under the Proposed Action, DOE would provide financial assistance, through a Cooperative Agreement with Kentucky Pioneer Energy, LLC, for design, construction, and operation of a 540 megawatt demonstration power station comprised of two synthesis gas-fired combined cycle units in Clark County, Kentucky. The station would also be

442

EIS-0473: Draft Environmental Impact Statement | Department of Energy  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

Draft Environmental Impact Statement Draft Environmental Impact Statement EIS-0473: Draft Environmental Impact Statement W.A. Parish Post-Combustion CO2 Capture and Sequestration Project, Fort Bend County, Texas This EIS evaluates the potential impacts associated with DOE's Proposed Action to provide financial assistance to NRG Energy, Inc. (NRG) and with NRG's proposed W.A. Parish Post-Combustion CO2 Capture and Sequestration Project (Parish PCCS Project). DOE's Proposed Action would provide $167 million in cost-shared financial assistance to NRG under the Clean Coal Power Initiative (CCPI) Program to support construction and operation of NRG's Parish PCCS Project . EIS-0473-DEIS-Summary-2012.pdf EIS-0473-DEIS-VolumeI-2012.pdf EIS-0473-DEIS-VolumeII-AppendicesA-B-2012.pdf EIS-0473-DEIS-VolumeII-AppendixC-Part1-2012.pdf

443

FINANCIAL PLANNING OFFICER  

Science Conference Proceedings (OSTI)

Serves as treasurer, representing the entire membership in carrying out the professional activities of the Society concerned with finances, audit, and investments...

444

Our Mission Statement  

NLE Websites -- All DOE Office Websites (Extended Search)

Our Mission Statement The Environmental Management (EM) Program Mission in Oak Ridge is to complete cleanup safely with reduced risks to the public, workers, and the environment at...

445

Building Energy Software Tools Directory: AUDIT  

NLE Websites -- All DOE Office Websites (Extended Search)

AUDIT AUDIT AUDIT logo. Calculates monthly and annual heating and cooling costs for residential and light commercial buildings. Virtually any type of cooling and heating system can be simulated by AUDIT including standard DX, evaporative, air source heat pumps, water source heat pumps, and all types of fossil fueled furnaces and boilers (both modulating and on/off controlled). An optional version of AUDIT with appliance capabilities can calculate appliance and hot water energy use as well. AUDIT uses monthly bin weather data and full load cooling hours in its calculations. Weather data for hundreds of cities throughout the world are built-in to AUDIT and additional weather data can be easily added. Along with calculating energy costs, AUDIT also performs an economic analysis that allows you to compare system types and costs over

446

Audit Report: IG-0418 | Department of Energy  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

8 Audit Report: IG-0418 March 13, 1998 Audit of Alternatives to Testing at the Tonopah Test Range The Office of Inspector General has issued several recent reports concerning ways...

447

Final Draft of RACER Audit  

SciTech Connect

This document describes the approach Waste and Environmental Services - Environmental Data and Analysis plans to take to resolve the issues presented in a recent audit of the WES-EDA Environmental Database relative to the RACER database. A majority of the issues discovered in the audit will be resolved in May 2011 when the WES-EDA Environmental Database, along with other LANL databases, are integrated and moved to a new vendor providing an Environmental Information Management (EIM) system that allows reporting capabilities for all users directly from the database. The EIM system will reside in a publicly accessible LANL cloud-based software system. When this transition occurs, the data quality, completeness, and access will change significantly. In the remainder of this document, this new structure will be referred to as the LANL Cloud System In general, our plan is to address the issues brought up in this audit in three ways: (1) Data quality issues such as units and detection status, which impinge upon data usability, will be resolved as soon possible so that data quality is maintained. (2) Issues requiring data cleanup, such as look up tables, legacy data, locations, codes, and significant data discrepancies, will be addressed as resources permit. (3) Issues associated with data feed problems will be eliminated by the LANL Cloud System, because there will be no data feed. As discussed in the paragraph above, in the future the data will reside in a publicly accessible system. Note that report writers may choose to convert, adapt, or simplify the information they receive officially through our data base, thereby introducing data discrepancies between the data base and the public report. It is not always possible to incorporate and/or correct these errors when they occur. Issues in the audit will be discussed in the order in which they are presented in the audit report. Clarifications will also be noted as the audit report was a draft document, at the time of this response.

Paige, Karen Schultz [Los Alamos National Laboratory; Gomez, Penelope E. [Los Alamos National Laboratory

2011-01-01T23:59:59.000Z

448

Financial Liberalisation in Nepal.  

E-Print Network (OSTI)

??This study examines the overall impact of financial liberalisation on Nepal?s financial system and economy. The study is specifically directed towards analysing the rationale of (more)

Shrestha, Min Bahadur

2005-01-01T23:59:59.000Z

449

EIS-0444: Final Environmental Impact Statement | Department of Energy  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

Final Environmental Impact Statement Final Environmental Impact Statement EIS-0444: Final Environmental Impact Statement Texas Clean Energy Project, Ector County, Texas This final environmental impact statement (EIS) provides information about the potential environmental impacts associated with the U.S. Department of Energy's (DOE) proposal to provide limited financial assistance (approximately $450 million), through a cooperative agreement, to Summit Texas Clean Energy, LLC (Summit) for the proposed Texas Clean Energy Project (TCEP). The TCEP would use coal-based integrated gasification combined-cycle technology to generate electric power and would capture carbon dioxide (CO2) for use in enhanced oil recovery (EOR) and eventual sequestration. The plant would generate 400 megawatts (gross) of

450

EIS-0444: Draft Environmental Impact Statement | Department of Energy  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

Draft Environmental Impact Statement Draft Environmental Impact Statement EIS-0444: Draft Environmental Impact Statement Texas Clean Energy Project, Ector County, Texas This draft environmental impact statement (EIS) provides information about the potential environmental impacts associated with the U.S. Department of Energy's (DOE) proposal to provide limited financial assistance (approximately $450 million), through a cooperative agreement, to Summit Texas Clean Energy, LLC (Summit) for the proposed Texas Clean Energy Project (TCEP). The TCEP would use coal-based integrated gasification combined-cycle technology to generate electric power and would capture carbon dioxide (CO2) for use in enhanced oil recovery (EOR) and eventual sequestration. The plant would generate 400 megawatts (gross) of

451

Audit Report: CR-B-97-01 | Department of Energy  

NLE Websites -- All DOE Office Websites (Extended Search)

1 1 Audit Report: CR-B-97-01 October 22, 1997 Audit of Department of Energy's Warehouse Space The downsizing of Department of Energy (Department) facilities as a result of the end of the Cold War may have a negative impact on many communities that were heavily dependent on Departmental operations for economic stability. To lessen the negative effects on these communities, the Department has encouraged the formation of local community reuse organizations. These organizations determine and sponsor economic development initiatives to offset the local consequences of the Department's downsizing. The Department provided financial assistance to these organizations through grants and cooperative agreements. We initiated this audit to determine whether economic development grants and

452

Audit Report: IG-0413 | Department of Energy  

NLE Websites -- All DOE Office Websites (Extended Search)

3 3 Audit Report: IG-0413 October 17, 1997 Audit of Funding for Advanced Radioisotope Power Systems The Department of Energy's (Department) Advanced Radioisotope Power Systems Program maintains the sole national capability and facilities to produce radioisotope power systems for the National Aeronautics and Space Administration (NASA), the Department of Defense, and other Federal agencies. For the past seven years the program emphasis has been on providing power systems for NASA's Cassini mission to Saturn, which was launched earlier this month. We initiated this audit to determine whether the Department received proper reimbursement from NASA for the radioisotope power systems produced. Audit Report: IG-0413 More Documents & Publications Audit Report: IG-0540

453

Evolution of an environmental audit program  

SciTech Connect

Environmental audits are discussed. Within todays corporate culture, auditors and auditees alike, have been assigned stewardship over the environment. Audits provide a quality assurance check to contribute to the verification process, helping to ensure the management practices associated with the environmental management system are in place, functioning, and adequate. The objective of the audit is to help improve the effectiveness of that basic management system while at the same time determining compliance with the environmental requirements. Performing the audit in a well documented manner, using technique knowledgeable teams, will provide defendable benefits should the audit be challenged and will enhance the credibility of the existing environmental management system.

Maday, J.H.; Kuusinen, T.L.

1991-10-01T23:59:59.000Z

454

Audit Report: IG-0840 | Department of Energy  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

40 40 Audit Report: IG-0840 September 23, 2010 The Department of Energy's Audit Resolution and Follow-up Process The Department of Energy's audit resolution and follow-up process provides an important mechanism for assisting management in improving the performance of the Department and its programs. Over the last 5 years, the Office of Inspector General (OIG) has completed over 350 audits, which included recommendations for corrective actions or improvements in programs, operations, and management functions. Ensuring that these recommendations are addressed and resolved timely is a critical component of the audit process. With this goal in mind, Department Order 224.3, Audit Resolution and Followup Program, generally requires that audit reports and all associated recommendations be closed within one year and that

455

Conducting Your Own Energy Audit  

E-Print Network (OSTI)

Why should you or anyone be interested in conducting a time intensive energy audit. What equipment is needed? When should you get started? Who should do it? The answer to Why is that energy costs are cutting into a companys profit every minute of every day. Inefficient energy usage is like having money lost or stolen. Energy costs may account for up to 25% of a companys expenses and hundreds of thousands of dollars a year. To answer What will be discussed later in this paper. The answer to When is that the energy audit needs to be done now! Every day and month of delay is throwing money away that could be put back into the business or distributed as profit. To answer Who should do the study depends on the complexity and size of the utility bill. Large utility bills, $100,000 or more, or a large facility, 100,000 square feet or more, may indicate the skills of a professional energy engineer are required to analyze the facilitys energy consumption and recommend the proper energy conservation measures needed. Smaller facilities usually can be energy analyzed by company personnel who have some energy training. This paper is written to assist those personnel in conducting their own energy audits. Even larger facilities may decide to do an in-house energy audit before they hire outside assistance in order to get an idea of the amount and cost of energy being used and possible savings. This can be compared to the cost of the outside energy audit.

Phillips, J.

2008-01-01T23:59:59.000Z

456

FY 2009 DOE Agency Financial Report | Department of Energy  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

09 DOE Agency Financial 09 DOE Agency Financial Report FY 2009 DOE Agency Financial Report The American Recovery and Reinvestment Act of 2009, which was signed into law by President Obama on February 17, 2009. It is an unprecedented effort to jumpstart our economy and create or save millions of jobs. The Recovery Act also made a down payment on our clean energy future. DOE received nearly $37 billion through the Recovery Act to complement the base appropriation of $34 billion. The base appropriation increased by over $9 billion from the FY 2008 level due to additional funding of the Advanced Technology Vehicles Manufacturing Loan program and numerous science, energy, and national security initiatives. FY 2009 DOE Agency Financial Report More Documents & Publications Audit Report: OAS-FS-12-03

457

Financial and Economic Terms  

E-Print Network (OSTI)

This publication lists and defines many financial and economic terms with which producers should be familiar.

McCorkle, Dean; Klinefelter, Danny A.

2008-12-05T23:59:59.000Z

458

STATEMENT OF CONSIDERATIONS  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

1 FR IPL DOE CH 630 252 2779 TO RGCP-HQ ., * * STATEMENT OF CONSIDERATIONS Class Waiver of the Government's U.S. and Foreign Patent Rights in Inventions Arising Out of the Research...

459

Report: WR-FS-99-02 | Department of Energy  

NLE Websites -- All DOE Office Websites (Extended Search)

Office During the Audit of the Department of Energy's Consolidated Fiscal Year 1998 Financial Statements The Government Management Reform Act of 1994 requires that the...

460

Cover  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

Uranium Enrichment Decontamination and Decommissioning Fund's Fiscal Year 2011 Financial Statement Audit OAS-FS-13-01 October 2012 UNITED STATES DEPARTMENT OF ENERGY OFFICE OF...

Note: This page contains sample records for the topic "financial statement audits" from the National Library of EnergyBeta (NLEBeta).
While these samples are representative of the content of NLEBeta,
they are not comprehensive nor are they the most current set.
We encourage you to perform a real-time search of NLEBeta
to obtain the most current and comprehensive results.


461

Uranium Enrichment Decontamination and Decommissioning Fund's...  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

Uranium Enrichment Decontamination and Decommissioning Fund's Fiscal Year 2008 and 2007 Financial Statement Audit, OAS-FS-10-05 Uranium Enrichment Decontamination and...

462

William S. Maharay: Before the Subcommittee on Government Management...  

NLE Websites -- All DOE Office Websites (Extended Search)

and 2006 Audits of the Department of Energy's Financial Statements. Over the years, the Office of Inspector General has conducted and overseen a number of reviews of the...

463

PUBLIC HEALTH STATEMENT MERCURY  

E-Print Network (OSTI)

This Public Health Statement is the summary chapter from the Toxicological Profile for Mercury. It is one in a series of Public Health Statements about hazardous substances and their health effects. A shorter version, the ToxFAQs, is also available. This information is important because this substance may harm you. The effects of exposure to any hazardous substance depend on the dose, the duration, how you are exposed, personal traits and habits, and whether other chemicals are

unknown authors

1999-01-01T23:59:59.000Z

464

Active Project Justification Statements  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

Project Justification Statements Project Justification Statements Date Received PJS Number Title Owner / Author Status ORG Due Date 10/26/2012 PJS-2012-007 Cost Benefit Analysis for Nuclear Facility Accident Prevention or Mitigation Design Options, Project Justification 1/9/2013 PJS-2013-01 DOE HDBK of Optimizing Radiation Protection of the Public and the Environment 6/24/2013 PJS-2013-03 Review and Approval of Nuclear Facility

465

ENERGY STAR Challenge for Industry: Statement of Energy Improvement |  

NLE Websites -- All DOE Office Websites (Extended Search)

Statement of Energy Statement of Energy Improvement Secondary menu About us Press room Contact Us Portfolio Manager Login Facility owners and managers Existing buildings Commercial new construction Industrial energy management Small business Service providers Service and product providers Verify applications for ENERGY STAR certification Design commercial buildings Energy efficiency program administrators Commercial and industrial program sponsors Associations State and local governments Federal agencies Tools and resources Training In This Section Campaigns Commercial building design Communications resources Energy management guidance Financial resources Portfolio Manager Products and purchasing Recognition Research and reports Service and product provider (SPP) resources Success stories Target Finder

466

Gregory H. Friedman: Provided for the Subcommittee on Financial and Contracting Oversight Committee on Homeland Security and Governmental Affairs  

Energy.gov (U.S. Department of Energy (DOE))

Statement of Gregory H. Friedman Inspector General U.S. Department of Energy Before the Subcommittee on Financial and Contracting Oversight Committee on Homeland Security and Governmental Affairs U.S. Senate

467

U.C. San Diego Foundation Financial Statements  

E-Print Network (OSTI)

for Payback Revenues Expenses ReAl eSTATe Beverly Glen Housing Project (669,129) 19,414 28,090 (692,041) STIP,807 100 Medical Plaza Tenant Improvement Costs $106,457 100 Medical Plaza Return of STIP to Plant Account,133,508 93,869,113 INTERNAL FINANCING (STIP) VILLAGE TERRACE 5,754,653 179,727 179,727 3.00% PARK WILSHIRE 4

Russell, Lynn

468

WORK FOR OTHERS INVESTIGATOR STATEMENT OF SIGNIFICANT FINANCIAL ...  

stock exchange or through market makers operating in over-the-counter markets. A non-publicly traded entity refers to any domestic or foreign organization owned by ...

469

Environmental Audit of the Alaska Power Administration  

DOE Green Energy (OSTI)

This report documents the results of the Comprehensive Baseline Environmental Audit of the Alaska Power Administration (APA) headquartered in Juneau, Alaska. This Audit was conducted by the US Department of Energy`s (DOE`s) Office of Environmental Audit (EH-24) from August 24 to December 8, 1992. The scope of the Audit was comprehensive, covering all environmental programs and activities with the exception of those relating to the National Environmental Policy Act (NEPA). Specifically considered was the compliance status of APA regarding Federal, state, and local statutes and regulations, DOE Orders and Directives, and best management practices. The technical disciplines addressed by the Audit were: air, surface water/drinking water, groundwater, waste management, toxic and chemical materials, quality assurance, inactive waste sites, and environmental management. Due to the nature of the activities carried out at the two Federal hydroelectric projects operated by APA, the area of radiation was not investigated during the Audit.

Not Available

1992-10-01T23:59:59.000Z

470

Environmental Audit of the Alaska Power Administration  

DOE Green Energy (OSTI)

This report documents the results of the Comprehensive Baseline Environmental Audit of the Alaska Power Administration (APA) headquartered in Juneau, Alaska. This Audit was conducted by the US Department of Energy's (DOE's) Office of Environmental Audit (EH-24) from August 24 to December 8, 1992. The scope of the Audit was comprehensive, covering all environmental programs and activities with the exception of those relating to the National Environmental Policy Act (NEPA). Specifically considered was the compliance status of APA regarding Federal, state, and local statutes and regulations, DOE Orders and Directives, and best management practices. The technical disciplines addressed by the Audit were: air, surface water/drinking water, groundwater, waste management, toxic and chemical materials, quality assurance, inactive waste sites, and environmental management. Due to the nature of the activities carried out at the two Federal hydroelectric projects operated by APA, the area of radiation was not investigated during the Audit.

Not Available

1992-10-01T23:59:59.000Z

471

Joint Responses to Audit Response Requests  

E-Print Network (OSTI)

documenting the NRC Staff s conclusions regarding a pre-application audit of Tennessee Valley Authority (TVA) and Duke Energy Carolinas (Duke) combined license (COL) application preparation activities, conducted from July 30- August 3, 2007. Because TVA's Bellefonte COL application and Duke's Lee Nuclear COL application were prepared in close coordination through NuStart and the AP 1000 Design Centered Work Group (DCWG), and because these two COL applications were prepared by the same contractor, the audits were performed essentially simultaneously. The referenced audit report requested that the audit response requests (ARRs) be addressed prior to or as part of the respective COL application submittals. Responses to the ARRs are enclosed. The ARRs in the audit report did not directly impact the content of the COL applications, and the timing of the issuance of the audit report did not facilitate a response prior to the filing of the applications.

Juan Peralta Chief; Tennessee Valley

2007-01-01T23:59:59.000Z

472

Home audit program: management manual  

Science Conference Proceedings (OSTI)

Many public power systems have initiated home energy audit programs in response to the requests of their consumers. The manual provides smaller public power systems with the information and specific skills needed to design and develop a program of residential energy audits. The program is based on the following precepts: locally owned public systems are the best, and in many cases the only agencies available to organize and coordinate energy conservation programs in many smaller communities; consumers' rights to energy conservation information and assistance should not hinge on the size of the utility that serves them; in the short run, public power systems of all sizes should offer residential energy conservation assistance to their consumers, because such assistance is desirable, necessary, and in the public interest; and in the long run, such programs will complement national energy goals and will produce economic benefits for both consumers and the public power system. A detailed description of home audit program planning, organization, and management are given. (MCW)

Not Available

1980-09-01T23:59:59.000Z

473

1. Revised Guide Chapter 70.4, Cooperative Audit Strategy:  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

Revised Guide Chapter 70.4, Cooperative Audit Strategy: Revised Guide Chapter 70.4, Cooperative Audit Strategy: Establishes a requirement for the contractor to provide an Internal Audit Design for each 5-year period of a contract. The design is to consist of: (1) Organizational placement of the internal audit function to assure functional independence; (2) Size, experience, and educational requirements of audit staff; (3) Audit standards to be applied; (4) (5) (6) allo (7) a. Plan for internal audit function over 5-year period; Plan for audit of allowable costs; Use ofDCAA for supplementing audit of prime or subcontract wable costs; and Schedule for peer review. b. Provides detailed standards for the Annual Audit Plan. c. Provides detailed standards for the Annual Audit Report. 2.AL 2005-04, Class Deviation to Reflect Changes to the Cooperative Audit Strategy,

474

Financial Assistance | Department of Energy  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

Assistance Assistance Financial Assistance Memo from Deputy Secretary Poneman to DOE Contractor or Financial Assistance Recipient (March 4, 2013) Financial Assistance Regulations Department of Energy Financial Assistance Regulation, 10 CFR 600 New Restrictions on Lobbying, 10 CFR Part 601 Epidemiology & Other Health Studies, 10 CFR Part 602 Technology Investment Agreements, 10 CFR 603 Office of Science Financial Assistance Program, 10 CFR Part 605 Financial Assistance Policy and Guidance Department of Energy Financial Assistance Letters Active Financial Assistance Letters Archived Financial Assistance Letters Department of Energy Guide to Financial Assistance Merit Review Guide for Financial Assistance and Unsolicited Proposals Financial Assistance Forms and Information for Applicants and Recipients

475

Audit Report: IG-0881 | Department of Energy  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

Audit Report: IG-0881 Audit Report: IG-0881 Audit Report: IG-0881 February 19, 2013 National Nuclear Security Administration Contractor Governance Since July 2007, the Department of Energy (Department) and the National Nuclear Security Administration (NNSA) have required contractors to implement self-assessment systems to measure performance and help ensure effective and efficient mission accomplishment. In essence, contractors assessed and evaluated their own performance with some level of Federal oversight. Our audit found that despite at least 5 years of effort, NNSA and its support offices and site contractors had not yet implemented fully functional and effective contractor assurance systems. During recent Office of Inspector General (OIG) reviews, we identified significant

476

Audit Report: IG-0551 | Department of Energy  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

1 Audit Report: IG-0551 April 12, 2002 The Department of Energy's Pit Production Project The Department of Energy's National Nuclear Security Administration (NNSA) is responsible...

477

Audit Report: OIG-0884 | Department of Energy  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

OIG-0884 Audit Report: OIG-0884 April 12, 2013 Management of Naval Reactors' Cyber Security Program The Naval Reactors Program (Naval Reactors), an organization within the National...

478

Audit Report: IG-0880 | Department of Energy  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

Audit Report: IG-0880 February 11, 2013 Management of Los Alamos National Laboratory's Cyber Security Program The Los Alamos National Laboratory (LANL), operated by the National...

479

Audit Report: IG-0588 | Department of Energy  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

8 Audit Report: IG-0588 March 3, 2003 Treatment of Mixed Incinerable Waste We found the Department of Energy (Department) was not treating its mixed incinerable solid waste...

480

Audit Report: IG-0631 | Department of Energy  

NLE Websites -- All DOE Office Websites (Extended Search)

1 1 Audit Report: IG-0631 December 12, 2003 Implementation of Indications, Warning, Analysis and Reporting Capability A significant number of the Department of Energy (Department) sites were not taking appropriate action to report computer attacks, probes, or compromises. Specifically, computer incidents were not always being reported to the Computer Incident Advisory Capability (CIAC) as required by Departmental guidance. Office of Inspector General Technology Crimes Section (Technology Crimes) and Federal counterintelligence officials were also not always notified of incidents as appropriate. Audit Report: IG-0631 More Documents & Publications Audit Report: IG-0500 The Department's Cyber Security Incident Management Program, IG-0787 Audit Report: IG-0787

Note: This page contains sample records for the topic "financial statement audits" from the National Library of EnergyBeta (NLEBeta).
While these samples are representative of the content of NLEBeta,
they are not comprehensive nor are they the most current set.
We encourage you to perform a real-time search of NLEBeta
to obtain the most current and comprehensive results.


481

Audit Report: IG-0747 | Department of Energy  

NLE Websites -- All DOE Office Websites (Extended Search)

requesting refineries. The Reserve's total response was almost 21 million barrels of crude oil being made available to refiners through loans and sales. Audit Report: IG-0747 More...

482

Process Energy Audit for Large Industries  

E-Print Network (OSTI)

This paper discusses the author's approach to energy audits of large industries. Five large industrial segments, with energy intensive processes have been selected as examples. Items include: 1) the general methodology of conducting comprehensive industrial energy audit, 2) how one can identify energy efficiency opportunities, and 3) illustrate a few case study examples of energy conservation measures implemented in some of the industries, and 4) the importance of quality assurance/quality control in an energy audit. I will restrict this discussion to only electrical energy audit.

Chari, S.

1993-03-01T23:59:59.000Z

483

Audit Report: IG-0558 | Department of Energy  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

8 Audit Report: IG-0558 June 7, 2002 Cost Sharing at the Ashtabula Environmental Management Project From 1952 through 1988, RMI Titanium Company (RMI), a private company, performed...

484

Audit Report: IG-0424 | Department of Energy  

NLE Websites -- All DOE Office Websites (Extended Search)

4 Audit Report: IG-0424 August 7, 1998 Architect and Engineering Costs at Los Alamos and Sandia National Laboratories The 1993 National Performance Review Report recommended...

485

Audit Report: IG-0632 | Department of Energy  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

2 Audit Report: IG-0632 December 16, 2003 Modernization of Tritium Requirements Systems The Department of Energy's National Nuclear Secuirty Administration (NNSA) maintains the...

486

Audit Report: IG-0493 | Department of Energy  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

3 Audit Report: IG-0493 February 9, 2001 Internet Privacy Recently enacted appropriations law required agency Inspectors General to report within 60 days on the collection of...

487

Audit Report: IG-0706 | Department of Energy  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

Audit Report: IG-0706 October 17, 2005 Accelerated Tank Waste Retrieval Activities at the Hanford Site The Department will not meet Tri-Party Agreement (Agreement) milestones for...

488

Audit Report: IG-0866 | Department of Energy  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

IG-0866 Audit Report: IG-0866 May 31, 2012 Integrated Safety Management at Sandia National Laboratories In 1996, the Department of Energy established an Integrated Safety...

489

Audit Report: IG-0523 | Department of Energy  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

3 Audit Report: IG-0523 September 17, 2001 Sandia National Laboratories Personal Property Accountability The Department of Energy (Department) requires its contractors to track...

490

Audit Report: IG-0881 | Department of Energy  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

1 Audit Report: IG-0881 February 19, 2013 National Nuclear Security Administration Contractor Governance Since July 2007, the Department of Energy (Department) and the National...

491

Audit Report: IG-0684 | Department of Energy  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

4 Audit Report: IG-0684 April 14, 2005 Deactivating and Decommissioning Facilities at the Savannah River Site In September 2003, Westinghouse issued the current version of the...

492

Audit Report: IG-0670 | Department of Energy  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

0 Audit Report: IG-0670 January 3, 2005 Well Decommissioning Activities at the Hanford Site Hanford site waste has contaminated the groundwate through various migration paths. The...

493

Audit Report: IG-0641 | Department of Energy  

NLE Websites -- All DOE Office Websites (Extended Search)

1 Audit Report: IG-0641 March 12, 2004 The Department's Basic Protective Force Training Program The emphasis on homeland security and protection of national assets, especially...

494

Audit Report: IG-0562 | Department of Energy  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

2 Audit Report: IG-0562 July 22, 2002 Synchrotron Radiation Light Sources at Lawrence Berkeley National Laboratory and Stanford Linear Accelerator Center The Department of Energy's...

495

Audit Report: IG-0577 | Department of Energy  

NLE Websites -- All DOE Office Websites (Extended Search)

7 Audit Report: IG-0577 December 18, 2002 Planned Characterization Capability At The Waste Isolation Pilot Plant The Waste Isolation Pilot Plant (WIPP), located near Carlsbad, New...

496

Audit Report: IG-0453 | Department of Energy  

NLE Websites -- All DOE Office Websites (Extended Search)

3 Audit Report: IG-0453 October 13, 1999 Waste Incineration at the Savannah River Site The Department constructed the Consolidated Incinerator Facility (CIF) at the Savannah River...

497

Audit Report: IG-0454 | Department of Energy  

NLE Websites -- All DOE Office Websites (Extended Search)

4 Audit Report: IG-0454 December 15, 1999 Waste Incineration at the Idaho National Engineering and Environmental Laboratory The Waste Experimental Reduction Facility (WERF)...

498

Audit Report: IG-0798 | Department of Energy  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

98 Audit Report: IG-0798 July 15, 2008 Nuclear Weapons Programs Heavy Water Inventory The inventory of heavy water available and sutable for nation security purposes is primarily...

499

Audit Report: IG-0879 | Department of Energy  

NLE Websites -- All DOE Office Websites (Extended Search)

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...

500

Audit Report: IG-0826 | Department of Energy  

Energy.gov (U.S. Department of Energy (DOE)) Indexed Site

IG-0826 Audit Report: IG-0826 September 30, 2009 Cooperative Research and Development Agreements at the Department of Energy's Office of Science Laboratories Technology transfer,...