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Title Review of TESS internal controls over financial management and procurement activities
Publication Date1992 Nov 25
OSTI IdentifierOSTI ID: 7157459; TI93004215
Report Number(s)CR-B-93-1
Resource TypeTechnical Report
Resource RelationDOE Project
Research OrgUSDOE Office of Inspector General, Washington, DC (United States). Capital Regional Audit Office
Sponsoring OrgDOE;USDOE, Washington, DC (United States)
Subject990100 -- Management ;052002 -- Nuclear Fuels-- Waste Disposal & Storage ;290200 -- Energy Planning & Policy-- Economics & Sociology; HIGH-LEVEL RADIOACTIVE WASTES-- RADIOACTIVE WASTE DISPOSAL;US DOE-- AUDITS; CHARGES;EFFICIENCY;MANAGEMENT;PROCUREMENT;RADIOACTIVE WASTE MANAGEMENT;RECOMMENDATIONS;TRAVEL;US DOE INSPECTOR GENERAL
Related SubjectMANAGEMENT;MATERIALS;NATIONAL ORGANIZATIONS;RADIOACTIVE MATERIALS;RADIOACTIVE WASTE MANAGEMENT;RADIOACTIVE WASTES;US DOE;US ORGANIZATIONS;WASTE DISPOSAL;WASTE MANAGEMENT;WASTES
Description/Abstract The Department of Energy`s (DOE) civilian radioactive waste program is responsible for the safe disposal of highly radioactive nuclear waste.^In February 1991, TRW Environmental Safety Systems (TESS) became the Management and operating contractor for this program.^The value of the TESS contract was placed at $1 billion over a 10-year period.^In October 1991, we made a review of financial controls in place at TESS.^This audit was limited to an evaluation of the internal controls for financial management and procurement.^We found that although TESS had made progress in establishing the necessary financial management structure, more effective controls were needed in certain areas.^Specifically, TESS used a method for computing business license taxes that resulted in overpayment; they put into effect a policy to reimburse employees the maximum allowable rate for lodging rather than the actual costs; they did not always obtain the most economical airfares for travel; and, they did not utilize the most effective procurement methods.^The Headquarters Procurement Office agreed with our findings and developed an action plan which addresses our recommendations.
Country of PublicationUnited States
LanguageEnglish
FormatPages: (17 p)
AvailabilityOSTI (Free of Charge)
System Entry Date2001 May 13

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