ML20035F174

Overview Rept on Internal Mgt Control Breakdowns

ML20035F174
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Issue date:	03/17/1993
From:	NRC OFFICE OF THE INSPECTOR GENERAL (OIG)
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OIG-93A-13, NUDOCS 9304200368
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I lg OFFICE OFTHE INSPECTOR GENERAL l

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OVERVIEW REPORT ON INTERNAL MANAGEMENT CONTROL BREAKDOWNS I

OIG/93A-13 March 17,1993 I

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I Overview Report on Internal Management Controls I

TABLE OF CONTENTS I

OVERVIEW REPORT ON l

INTERNAL MANAGEMENT CONTROL BREAKDOWNS..........................

1 EXAMPLES OF BREAKDOWNS IN INTERNAL MANAGEMENT CONTROLS...............

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$500 Million Paid DOE Without Required Review And Approval...................

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,I Computer Security Improvements Recommended.....................

5 General I. edger Cited For Control Deficiencies............................

5 Breakdowns Cited in DOE

,j Contract Oversight.............................

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,g Contract Close-Out Backlog

!3 Unnecessarily Ties Up

$ 8 Million...................................

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l Research Needs Performance Criteria...........................

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IRM Contract Management Oversight Needs Improvement...........................

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NRC Study Recommended DOE Lab Contract Reforms..........................

9 CONCLUSIONS...................................

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I Overview Report on internal Management Controls APPENDICES I

Background

I II Documents Used For The Analysis In This Special Report III U.S. NRC Functional Organizational Chart IV Major Contributors To This Report I

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Overview Report on internal Management Controts OVERVIEW REPORT ON INTERNAL MANAGEMENT CONTROL BREAKDOWNS Several recent Inspector General (OIG) audits and internal NRC studies have found troubling breakdowns in NRC's internal management controls. In these instances, senior managers lacked adequate assurance that activities that they were responsible for were operating efficiently, effectively, and economically.

I Moreover, because internal management controls are designed to protect the Government's resources, breakdowns can lead to fraud, waste, and abuse.

The purpose of this report is to provide an overall analysis of this work to I

NRC's Executive Director for Operations (EDO)/ Chief Financial Officer (CFO). We believe the report will be useful to him in canying out his dual-l role responsibilities of overseeing NRC programs as well as financial management.

The Federal Managers' Financial Integrity Act (FMFIA) and Chief Financial l

Officers Act require federal managers to establish and maintain effective l

systems ofinternal management and system controls. These requirements are P

augmented by Office of Management and Budget (OMB) and agency directives. Additional information on these requirements is included in l

Appendix I.

Simply defined, internal management controls are measures to safeguard I

resources, assure compliance with applicable laws and promote efficient and economical operations. These controls apply to all agency programs and activities as well as to NRC's accounting and financial management systems.

We conanend the EDO/CFO and Controller for their commitment to l

improving administrative / financial management and on numerous actions already taken to strengthen management controls in the agency. For example, the EDO/CFO recently established a Financial Managers' Council to identify I

ways to strengthen financial management throughout NRC. At the Council's first meeting in December 1992, he noted that "a new day has dawned" and that increasing importance must be given to financial management and controls. In addition, he has also taken the following actions:

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I Overview Report on intemal Management Controls included financial management as a performance element in senior manager (SES) contracts, and I'

directed the development of an Administrative Control of Funds Handbook that provides the performance standards g

expected of staff.

3 The Controller is also developing two new training courses. One will cover g

financial management and the other the administrative control of funds.

However, we believe the EDO/CFO should also consider strengthening l

financial management oversight through (1) directing the development of mandatory training for senior level managers that clearly defines their role g

and responsibilities as well as the importance and need for establishing 3

effective management controls,(2) expanding the role of the agency's Internal Control Committee and having the Committee report directly to EDO/CFO rather than the Controller, and (3) establishing a system to track financial management improvements and activities resulting from internal committees, l

councils, and studies.

Highlighted below are examples of conditions found in recent audits which we g

believe rcsulted, either directly or indirectly, from breakdowns in management E

controls:

Office of Nuclear Regulatory Research (RES) project managers g

could not account for their part of $76 million in NRC funded property at Department of Energy (DOE) laboratories.

I Funds totalling $2.3 million were improperly transferred between several RES projects without required approval by the Controller.

NRC paid about $500 million to DOE without making required l

review and approval of supporting invoices.

Over $8 million in obligations were unnecessari!y tied up for several years because the Division of Contracts and Property Management (DCPM) failed to close completed contracts in a timely manner.

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Overview Report on intemal Management Controls The Office of Information Resources Management (IRM) did not develop a plan for correcting serious computer security deficiencies identified earlier in a contracted study. As a result, only 15 of 30 identified deficiencies were corrected. The j

remaining ones were serious enough to require reporting as a material weakness in accordance with FMFIA.

Internal control deficiencies in NRC's general ledger produced a high risk environment resulting in a material weakness requiring reporting to the President and Congress pursuant to l

the FMFIA.

in our opinion, a major underlying cause for the above conditions is that many I

NRC staff and managers lack a clear understanding of their roles and responsibilities regarding the importance and need for effective management controls.

In addition, we believe that managers tend to view the I

establishment and adherence to effective management controls as a tertiary, low priority responsibility. For example, in our audit of RES's process for reviewing and approving payments to DOE, we concluded that managers did not place sufficient priority and importance on this process and that responsible staff were unclear as to their specific roles and responsibilities.

We believe the EDO/CFO should consider taking further steps to ensure that management controls are adequate throughout the agency.

First, the EDO/CFO should consider directing the Offices of Personnel and Controller to jointly design a training program for senior level managers that delineates l

existing management control requirements and clearly defines the roles, responsibilities, and expectations for staff and managers at all levels. This would assist them in meeting financial management performance standards I

now included in SES contracts. Second, he should consider strengthening the effectiveness of NRC's Internal Control Committee by requiring the committee to report directly to the EDO/CFO. This committee is currently l

organizationally placed in the Controller's office and is chaired by the Deputy Controller. Third, like systems used to track the status of operational safety issues such as NRC's Safety issues Management System, we believe the EDO/CFO should consider establishing a similar system to track financial improvements resulting from internal office studies, etc. Such a system could I

be useful to the EDO/CFO for tracking the status of corrective actions osa m s r,p s ll l

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Overview Report on Intema! Management Controls resulting from internal financial studies and individual internal con rol reviews as well as the activities of the Internal Control Committee and the newly created Financial Managers' Council.

l EXAMPLES OF BREAKDOWNS IN INTERNAL MANAGEMENT CONTROLS The following examples from OIG audits and internal NRC reviews illustrate breakdowns in internal management controls. In the first three areas-RES g

review of payments to DOE, computer security, and the agency's general 3

ledger-OIG audits found deficiencies serious enough to warrant reporting as material weaknesses in the agency's annual FMFIA report to the President and Congress.

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$500 MILLION PAID DOE WITHOtrr REQUIRED REVIEW AND APPROVAL OIG Report 92A-08," Improvements Needed in NRC's Process for Approving Payments to The Department of Energy," dated August 31,1992, disclosed that NRC has made payments of approximately $500 million to DOE Labs since 1986 without reviewing or approving the associated invoices and verifying the gl accuracy of the payments. Such review and approval is required by statute, 3

General Accounting Office, Department of Treasury and most importantly NRC guidance.

This failure to follow prescribed agency policies and procedures is a serious breakdown in internal controls that leaves NRC vulnerable to fraud, waste and abuse.

I NRC management ordered prompt and decisive actions to correct these deficiencies. These findings and the subsequent corrective actions involved g

both RES, including its project management for orders placed with DOE, and 5

the Office of the Controller.

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Overview Report on Intemal Management Controls COh1PUTER SECURm' IhtPROVEhtENTS RECOhthtENDED A December 1992 OIG audit report found that NRC's computer systems are not adequately protected against theft, abuse and tampering, and OIG i

concluded that a detailed management plan is necessary to correct longstanding weaknesses.

IRM contracted for a computer review by the Los Alamos National 12boratory, which reported its findings and recommendations to IRM in u

November 1991.

As reported in OIG/92A-18, "Significant Weaknesses Hamper NRC's Computer Security Program," dated December 15,1992, half F

(15 of 30) of the Los Alamos recommendations had not been implemented.

We grouped uncorrected weaknesses in computer security in the following five categories: systems tests and audits were not being performed; configuration

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management was not being exercised for sensitive positions; NRC had not identified potential threats to its sensitive and classified information; NRC computer policy was outdated; and the staffing and organizational placement of the computer security function were questionable.

We concluded that NRC's computer security program fails to comply with minimum security requirements of OMB Circular A-130, " Management of Federal Information Resources." As such we recommended, and NRC

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agreed, that computer security should be reported as a material internal control weakness as required by the FMFIA.

I GENERAL 1. EDGER CITED FOR CONTROL DEFICIENCIES I

Audit reports over an extended period as well as reviews performed by NRC have disclosed significant internal control deficiencies within the agency's financial systems. The deficiencies include failure to reconcile the general ledger with subsidiary ledgers; failure to obtain approval from the originating I

branch before making adjustments to the general ledger; and incompatibility of financial systems.

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In a December 1992 report (OlG/92A-22), the OIG concluded that internal control weaknesses in the agency's general ledger constituted a high risk environment and should be reported as a material weakness in NRCs 1992 FMFIA report to the President and Congress.

i Like the financial area, our program evaluation work has also found areas where we believe improved management controls would strengthen the effectiveness of overall program management.

Data supporting this g

conclusion is contained in the following additional examples.

m BREAKDOWhS CITED IN DOE CONTRACT OVERSIGIIT I

A March 1993 OlG Audit Report (92A-20) described a serious breakdown in RES management's financial and administrative accountability for work performe.d at DOE !aboratories. The audit found that projects were not being closed upon completion: managers could not adequately account for their portion of $76 million in NRC-funded property and equipment at the l

laboratories; funds from prior fiscal years were improperly transferred from project to project without the required approval of the Controller; DOE g

laboratory performance on projects was not evaluated as required; RES does 3

not use available management tools for tracking project status--it could not account for the completion status of 1400 projects begun since 1975; project managers did not review project costs and could not determine the financial status of their projects; files were missing, incomplete or disorganized; senior level managers were not adequately trained in financial and administrative accountability; and many project managers did not follow procedures for which they were trained.

The audit made several recommendations designed to strengthen NRCs management of work placed at DOE laboratories to ensure that scarce funds g

are justifiably spent.

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Overview Report on intemal Management Controls i

CONTRACT CLOSE-OUT BACKLOG l

UNNECESSARILY TIES UP $8 MILLION The backlog of contract close-outs increased despite earlier reports identifying the scope of the problem. The June 1992 report (92A-04) entitled," Review

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of NRCs Contract Close-Out Process," found that NRCs inventory of completed, but not yet closed, contracts increased from 591 in May 1986 to 829 as of October 1991. Of the total,371 were contracts over $100,000 and many of those projects had been completed for several years.

OIG reported on problems with the contract close-out process in 1987 and L

1988. In 1990, NRC hired a contractor to help reduce the number of f

unclosed contracts -- then over 900.

Through November of 1991, the contractor had made only limited progress in reducing the backlog.

In the 1992 report, OlG predicted the backlog will remain unacceptably high unless the Division of Contracts and Property Management (DCPM) takes

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aggressive action to improve its oversight of the contractor and the overall contract close-out process. OlG estimated that more than $8 million was unnecessarily tied up by the contract close-out failure and could be made I

available for other NRC programs.

RESEARCil NEEDS PERI'ORMANCE CRrrERIA Two fundamental management weaknesses exist in NRCs research program, according to a March 1993 (92A-11) audit by the OIG.

First, neither NRC nor RES has established criteria to measure the performance and contributions of the research effort's broad programs and I

supporting projects. Instead, direction is provided by "professionaljudgment" of RES staff and the opinions of external technical experts.

I When reviewing RES programs. RES staff and outside experts focus on broad, general program objectives, and not on how effectively the supporting i

research projects form an integrated research package to answer specific l

questions. While there has been a recent increase in research program oversight by senior level NRC management, the criteria used in these reviews is based on " professional judgment", not established performance l

measurements of how effectively research contributes to or serves NRCs mission.

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I Overview Report on Intemal Managernent Controls i

The second weakness cited in the audit was a lack of strong internal I

management controls to guide NRC research. RES has no mechanism to determine how many projects are devoted to 1) sohing broad program g

objectives outlined in the 5-year plan or 2) responding to issues raised m a

" user-need" letters. This information could provide criteria needed to improve research program decisions, the peer review process, and management g

oversight effectiveness by better defining the level of effort and resources that NRC is devoting to broad program areas and supporting research projects.

In FY 1992, the RES staff managed a $119 million budget and was responsible for about 730 research projects.

I IRM CONTRACT MANAGEMENT i

OVERSIGIIT NEEDS IMPROVEMENT Strengthened oversight of contract management and project officers by the a

Office of Information Resources Management (IRM) was recommended in g

a March 8,1993 Audit Report (OlG/92A-10).

Although nearly 80 per cent of the IRM FY 1992 budget of $46.3 million was earmarked for spending on contracts with external sources, the audit found that IRM has no office-wide procedures for the management of these g'

contracts. Instead,IRM depends on lower level managers and project officers 3

to define and implement proper contract oversight.

OIG found that this lack of established procedures contributed to failures by IRM project officers to follow prescribed acquisition requirements. Some examples:

In some cases, IRM exceeded the General Services Administration's procurement authority without obtaining the required approval for additional spending.

In several instances, IRM project officers granted contractors permission to purchase goods and services without approval of the contracting authority.

I Requirements analyses were not performed by IRM as required by regulations.

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Overview Report on intemal Management Controls While this review found that IRM had made some improvements in overall contract management activities over the previous several months, OlG concluded that IRM had not exercised proper control of contracts and the activities of project officers.

NRC SniDY RECOMMENDED DOE LAB CONTRACT REFORMS A 1991 NRC internal review by the Office of Administration (ADM) recommended major reform of the administration and oversight oflaboratory l

agreements, especially with regard to cost controls and analysis of contractor costs.

This review of DOE Laboratory agreement files generally found that NRC offices failed to develop independent government costs estimates, did not analyze or negotiate costs proposed by the laboratories, routinely authorized l

work to begin before technical or cost proposals were received from the laboratories, funded laboratory cost overruns without challenging the need or the amounts, failed to monitor and compare technical progress with contract I

costs, did not draft adequate statements of work for projects and in some cases relied instead on laboratory work statements, and collaborated with the laboratories in the establishment of contractual projects in a manner that I

prevented the agency from maintaining an objective, prudent, arms-length business posture.

ADM attributed these deficiencies to the lack of an agency-wide standard for contract management and recommended a number of corrective actions.

I CONCLUSIONS I

As a public agency, NRC is charged with the efficient and effective management oflimited financial resources by both the FMFIA and CFO Act.

However, OIG audit reports and other internal NRC studies have clearly shown that serious breakdowns in internal management controls continue to hamper the effective, efficient, and economical operations of the agency.

Moreover, we believe these management deficiencies may be even more widespread within NRC than the OIG audit reports have documented to date.

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I Overview Report on internal Management Controls Although the EDO/CFO has shown a strong commitment to improving internal management controls and has taken a number of corrective actions, we believe further measures to address the issue are warranted. Such actions g

should include developing mandatory training for senior level managers which 5

focuses on defining their roles and responsibilities, strengthening the oversight responsibility of NRC's Internal Control Committee, and establishing a system 3

to track the status of financial management improvement activities resulting 5

from internal studies or groups.

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J Appendbc 1 Overview Report on Intemal Management Controls BACKGROUND NRC operates on a Fiscal Year (FY) 1993 budget of $535.4 million. The agency's mission is to assure that civilian uses of nuclear materials in the United States are carried out with proper regard for public health and safety,

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the environment and national security. Funds appropriated by Congress for

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NRC operations are offset by revenues from licensing, inspection and other services.

On several fronts, NRC is charged with taking specific actions to establish and maintain an effective system of internal management controls.

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The Federal Managers' Financial Integrity Act (FMFIA) of 1982 requires a continuous process for evaluating, improving and reporting on agency internal controls and accounting systems. FMFIA specifies that by each December 31

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the Chairman shall submit to the President and Congress a report on compliance with Office of Management and Budget (OMB) and General Accounting Office (GAO) guidelines on internal controls. The NRC report for 1992 cites four material weaknesses within the agency. Three of those weaknesses were detected during OIG audits and are detailed in the body of I

this report.

I Under provisions of OMB Circular A-123 and Circular A-127, OIG annually reviews the agency's evaluation of its internal controls and financial management systems and advises the Chairman on the state of compliance with OMB internal control guidelines.

The term " internal controls", as defined by FMFIA, is synonymous with I

" management controls" and encompasses program and administrative areas as l

well as the accounting and financial management systems. OMB Circular A-I 123 defines internal controls as all measures within an agency to safeguard its resources; assure the accuracy and reliability of its information; assure l

compliance with applicable laws, regulations and policies; and promote l

operational economy and efficiency.

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Appendix l Overview Report on intemal Management Controls I;

In response to OMB Circular A-123, NRC established an Internal Control Committee (ICC) to ensure that the agency is implementing FMFIA and to help prepare the Chairman's annual FMFIA report to the President and g:

5 Congress.

I NRC also is subject to provisions of the Chief Financial Officers (CFO) Act of 1990. The EDO has been designated the agency's CFO and is re. ponsible for establishing and maintaining internal controls within NRC.

The CFO Act requires an annual independent assessment of the agency's g

system of internal controls, the first to be performed for FY 1992. The Act 5

also requires that the results be cocedinated with those of the annual FMFIA assessment.

The GAO has described provisions of the CFO Act as "a vision of how g

financial management reform will be carried out - a blueprint for change with 3

a set of clear expectations." The Act also requires agency CFOs including NRC's to prepare and annually update plans to implement the OMB 5-year g

financial management plan required by the FMFIA.

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l Appendbc 11 Overview Report on Intemal Management Controls l

DOCUMENTS USED FOR THE ANALYSIS IN THIS SPECIAL REPORT I

Review of NRCs Implementation of the Federal Managers' Financial l

Integrity Act for 1992, OIG/92A-22, December 23,1992.

Significant Weaknesses Hamper NRCs Computer Security Program, OIG/92A-18, December 15,1992.

Improvements Needed in NRCs Process for Approving Payments to the l

Department of Energy, OIG/92A-08, August 31,1992.

Review of NRCs Contract Close-Out Process, OIG/92A-04, June 26,1992.

I Improvements Needed in Financial and Administrative Accountability for Office of Nuclear Regulatory Research Funded Work at Department of I

Energy I2boratories, OIG/92A-20, March 5,1993.

Performance Criteria and Better Management Oversight Needed to Enhance I

NRCs Research Program Contributions, OIG/92A-11, March 8,1993.

Review of IRM's MInagement of Its Contracts, OIG/92A-10, March 8,1993.

Results of Department of Energy Laboratory Agreement Review,1991 memorandum from Patricia G. Norry, Director of Administration, to James I

M. Taylor, Executive Director for Operations.

I NRC Chairman's Report to President and Congress for 1991 and 1992 as required by Federal Managers' Financial Integrity Act.

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.I OlG)?M-13 Page 1 of 1

I Append!x ill Overview Report on Intemal Management Controls UeSe NRC FUNCTIONAL ORGANIZATION CHART I

NRC Commissioners I.

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Appendix IV Overview Report on Intemal Management Controls I

MAJOR CONTRIBUTORS TO THIS REPORT I

Robert W. Shideler, Deputy Assistant Inspector General for Audits I

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