Revenues derived from work performed for non-federal entities. [Albuquerque, Nevada, and Richland Operations Offices and The Western Area Power Administration]
An audit was made at three field offices and one power marketing administration of selected Fiscal Year 1982 transactions for the primary purpose of determining whether the Department of Energy (DOE) was being properly reimbursed for the cost of work performed for non-Federal entities. A secondary purpose was to determine whether the Department was prefinancing this type of work when other funding arrangements were available and prescribed for use. Audit work was performed at the Albuquerque Operations Office in Albuquerque, New Mexico; the Nevada Operations Office in Las Vegas, Nevada; the Richland Operations Office in Richland, Washington; and the Western Area Power Administration in Golden, Colorado. During Fiscal Year 1982, these four field locations performed $44.2 million of work for non-Federal entities under an estimated 275 contractual arrangements. Our audit covered 19 of these arrangements under which $30.1 million of work was performed that year. It was found that cost accounting systems were adequate to identify and capture direct and indirect costs related to the work being performed, but that these costs were not being fully recovered. All revenues earned were not being billed and funding arrangements and billing and collection procedures were not always in compliance with applicable laws and regulations. About $4 million of additional revenue should have been collected on work performed for others. It was recommended that corrective action include enforcing a process of monitoring waivers of revenues earned and updating and thereafter keeping current, added factor rates used in pricing work for others and developing such rates for those organizational elements acquired since 1977.
- Research Organization:
- USDOE Office of Inspector General, Washington, DC
- OSTI ID:
- 6467623
- Report Number(s):
- DOE/IG-0211; ON: TI85000917
- Country of Publication:
- United States
- Language:
- English
Similar Records
Financial administration of work for nonfederal sponsors, DOE Field Office (AL), Albuquerque, New Mexico
Office of Inspector General audit report on the U.S. Department of Energy`s funds distribution and control system at the Federal Energy Technology Center