Bibliographic Citation
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Title | Review of TESS internal controls over financial management and procurement activities |
Publication Date | 1992 Nov 25 |
OSTI Identifier | OSTI ID: 7157459; TI93004215 |
Report Number(s) | CR-B-93-1 |
Resource Type | Technical Report |
Resource Relation | DOE Project |
Research Org | USDOE Office of Inspector General, Washington, DC (United States). Capital Regional Audit Office |
Sponsoring Org | DOE;USDOE, Washington, DC (United States) |
Subject | 990100 -- 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 Subject | MANAGEMENT;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 Publication | United States |
Language | English |
Format | Pages: (17 p) |
Availability | OSTI (Free of Charge) |
System Entry Date | 2001 May 13 |
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