Audit of the internal control structure of the Department of Energy`s Working Capital Fund

Technical Report · Wed Oct 08 00:00:00 EDT 1997

DOI:https://doi.org/10.2172/543640· OSTI ID:543640

The Subcommittee on Energy and Water Development of the Committee on Appropriations, in its report dated July 16, 1996, approved the implementation of a Working Capital Fund (Fund) at the U.S. Department of Energy. The Subcommittee also directed the Office of Inspector General to conduct periodic audits of the Fund. This audit was conducted to determine if the Department established an effective system of controls over the Fund. The specific objectives were to determine if internal controls were sufficient to ensure that appropriate costs were allocated in a reasonable and unbiased manner and in a way what was consistent with the expectations established by the Congress.

• Research Organization: USDOE Office of Inspector General, Washington, DC (United States)
• Sponsoring Organization: USDOE Office of Inspector General, Washington, DC (United States)
• OSTI ID: 543640
• Report Number(s): CR-B-98-01; ON: TI98001204; NC: NONE; TRN: 97:005733
• Resource Relation: Other Information: PBD: 8 Oct 1997
• Country of Publication: United States
• Language: English

Related Subjects

99 MATHEMATICS
COMPUTERS
INFORMATION SCIENCE
MANAGEMENT
LAW
MISCELLANEOUS
US DOE
AUDITS
FINANCING
CAPITAL