Control of imprest funds at Westinghouse Savannah River Company
The purpose of this audit was to review and evaluate Westinghouse Savannah River Company (WSRC)'s management of its 25,900 imprest funds. Under the DOE contract, WSRC is required to comply with Federal laws and regulations, DOE orders, and its own procedures. The purpose of these requirements is to provide an internal control structure that will ensure that imprest funds are protected against theft, loss, or unnecessary expenditure. While WSRC generally complied with these requirements, the audit identified six areas where internal controls should be strengthened. These conditions existed because WSRC did not comply with the contract, some aspects of DOE Order 2200.6, and its own procedures. As a result, the imprest fund may not be adequately protected against theft, loss, or improper use.
- Research Organization:
- USDOE Office of Inspector General, Oak Ridge, TN (United States). Eastern Regional Audit Office
- Sponsoring Organization:
- DOE; USDOE, Washington, DC (United States)
- OSTI ID:
- 6870462
- Report Number(s):
- ER-B-93-02; ON: TI93005599
- Country of Publication:
- United States
- Language:
- English
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