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Title: Energy management

Technical Report ·
OSTI ID:5549953

In January 1990 GAO began implementing a special audit effort to help ensure that areas vulnerable to fraud, waste, abuse, and mismanagement are identified and that appropriate corrective actions are taken. This effort focuses on 16 areas, one of which is the Department of Energy's (DOE) contracting practices. As part of this effort, the authors determined if contract audits for monitoring and overseeing DOE's contracting process were being performed and that we identify the impact or potential impact to the government when contract audits were not performed. Specifically, this paper discusses audit coverage of DOE's management and operating (M and O) contractors and DOE contracts, the problems that may occur when contract audit activity is not performed, and factors that have impeded contract audit coverage.

Research Organization:
General Accounting Office, Washington, DC (United States). Resources, Community and Economic Development Div.
OSTI ID:
5549953
Report Number(s):
GAO/RCED-92-41
Country of Publication:
United States
Language:
English