ML20073A618

Office of the Inspector General.Semiannual Report,October 1, 1993 - March 31, 1994

ML20073A618
Person / Time
Issue date:	04/30/1994
From:	Barchi T, Huber D, Norton L NRC OFFICE OF THE INSPECTOR GENERAL (OIG)
To:
References
NUREG-1415, NUREG-1415-V06-N02, NUREG-1415-V6-N2, NUDOCS 9409200338
Download: ML20073A618 (46)

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1 MEMORANDUM TO THE CHAIRMAN The Office of the Inspector General (OIG)is pleased to submit this SemiannualReport to the U.S. Congress, encompassing the period from October 1,1993, to March 31,1994. This report complies with Section 5 of the Inspector General Act of 1978, as amended.

The OIG is dedicated to assisting the U.S. Nuclear Regulatory Commission (NRC) by conducting audits and investigations in order to increase the agency's efliciency and effectiveness through the identification and prevention of fraud, waste, and abuse, and to suggest ways of strengthening the agency's programs and systems. The OIG would like to acknowledge the support received from the NRC, which provided complete access and cooperation for both investigative and audit initiatives. The accomplishments presented in this report represent the joint efforts of the OIG and the NRC.

As a result of this joint effort, the NRC has improved its financial systems and strengthened many control procedures. While significant work remains, the OIG is encouraged with the NRC's progress toward reducing the agency's potential vulnerability to fraud, waste, and abuse. We are also pleased with the actions taken by the Commission and staff to address other key findings recently reported by the OIG. For example, the OIG worked with NRC's Management Review Team during its recent comprehensive assessment of the agency's program for protecting allegers against retaliation. As a result, duplication of effort was avoided, and the concerns raised in our recent inspection of selected aspects of the program were endorsed by and included in the Review Team's fimal report to the Commission.

Similarly, we were pleased that during recent Congressional hearings, the Commission endorsed the OIG's suggestion that the agency's current two-part fee structure be reconsidered and changed to a single fee structure. Both of these examples represent the NRC's commitment to improving the efficiency and effectiveness of agency programs, as well as how the OIG and the agency can effectively work together in their mutual endeavors.

Sincerely, A 0. Y &

David C. Williams Inspector General

TABLE OF CONTENTS lpHREcog%,

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Reporting Requirements Index............................................ v J

Executive Summary vii The U.S. Nuclear Regulatory Commission................................... 1 l

The Office of the Inspector General.......

3 The Federal Managers' Financial Integrity Act 5

The A udit Progra m.................................................... 7 1

'l The In vestigative Program.............................................. 17 Inspection Report...................................................

23 Special Feature: Regulatory Review-Effecting Change Proactively............... 25 Regula tory Re view.................................................... 27 Appendices.......................................................

29 A udit Listings.................................................. 29 Ab b re via tions................................................. 34 Glos sa ry...................................................... 35 4

l 111 1

i

Rsroarino asquiasusnrsinnsx

. The Inspector General Act of 1978, as amended (1988), specifies reporting requirements for i

f semiannual reports. These requirements are listed below, indexed to the applicable pages of this report.

i Topic Reporting Requirements Page Section 4(a)(2)

Review of Legislation and Regulations.................... 27 Section 5(a)(1)

Significant Problems, Abuses, and Deficiencies 5-11, 17-20, 23 Section 5(a)(2)

Significant Recommendations for Corrective Action............................

5-11,23 Section 5(a)(3)

Prior Significant Recommendations

]

Not Yet Completed..................................

12 Section 5(a)(4)

Matters Referred to Prosecutive Authorities............... 22 Section 5(a)(5)

Information or Assistance Refused..................... None Section 5(a)(6)

Listing of Audit Reports............................

29,33 i

Section 5(a)(7)

Summary af Significant Reports................ 5-11,17-20,23 Section 5(a)(B)

Audit Reports-Questioned Costs........................

15 Section 5(a)(9)

Audit Reports-Funds Put to Better Use...................

16 Section 5(a)(10)

Audit Reports Issued Before Commencement of the Reporting Period for Which No Management Decision i

1 H as Been Ma d o.....................................

16 Section 5(a)(11)

Significant Revised Menesw.t Decisions............... None i

i Section 5(a)(12)

Significant Management Decisions With Which OIG Disagreed.......................... None -

1 L

V i

l 1

s

EXECUTIVE

SUMMARY

The following two sections highlight selected audits and investigations completed during this reporting period. More detailed summaries of these activities appear later in this report.

AUDITS i

m The Chairman requested OIG's assistance in a review of NRC's fee policy by

)

conducting an audit of the basis upon which license fees are established. The OIG found that the agency needs current financial information about materials licensees, in order to determine if qualified licensees are taking advantage of the small entity

)

fee. The results of a recent survey are being used to update this information. In an effort to improve efficiency and timeliness, the OIG also suggested that the Commission eliminate Part 170 fees and simplify the calculation of Part 171 fees.

In the 1994 Energy and Water Development Appropriations Bill, the Committee on a

Appropriations expressed concerns about the NRC's Office of Nuclear Regulatory Research (RES) financial management problems identified by OIG. The Committee requested that NRC perform an independent review to ensure that necessary corrective actions were taken, and to determine if similar problems existed in other agency offices. The NRC Chairman subsequently requested that the OIG do the review. The OIG found that although conditions similar to those cited in previous audit reports did exist in other offices, appropriate corrective actions were implemented by all offices in most areas.

In October 1987, the agency entered a contract with Southwest Research Institute m

(SwRI) to operate the Center for Nuclear Waste Regulatory Analyses (the Center) as a Federally Funded Research and Development Center (FFRDC). In February 1993, the OIG initiated a review to assess NRC's adherence to contracting policies and procedures related to the management of its contract with SwRI, as well as the efliciency and effectiveness of that management. Overall, the OIG found that the agency is doing a very effectivejob; however, there are two areas in which the NRC could improve its performance, and the report made recommendations to address them. The agency agreed with the report and the recommendations.

In its annual report to Congress on NRC's consulting services, the OIG found that the m

agency has established an effective system of management controls for procuring and administering consulting services.

vii

1 i

In IT 1992, the OIG began implementing its long-term strategy to assess the m

effectiveness of NRC's information resources management program. In a two-phase effort, OIG obtained the views of system users and senior anil program managers regarding selected safety-related information systems. The OIG report made recommendations to improve management controls over these sy stems to make them more effective and efficient at providing easy access to v4tal, reliable, timely information. The NRC agreed with the findings of the report imd provided a plan of action for implementing the recommendations.

1 INVESTIGKdONS In support of an ongoing OIG investigation, the NRC conducted three fire endurance a

tests of Thermo-Lag fire barriers which are manufactured by Thermal Science, Incorporated (TSI). This effort duplicated TSI's tests, the results of which were relied on by most of the nuclear power plants that installed Thermo-Lag fire barriers. The NRC's fire endurance tests resulted in significant failures of the fire barrier.

The OIG investigated an allegation ofinadequate security at an NRC-licensed, low-m level waste site that wac being decommissioned. The OIG found that NRC inspections failed to detect a deteriorated security situation and, from 1988 to 1990, the lack of a perimeter fence around a portion of the site. The OIG investigation also disclosed poor documentation of NRC visits and inspections at the site, as well as a lack of clear inspection guidance prior to 1990 for physical security at decommissioning sites.

The OIG investigated a senior agency employ ee for alleged conflict ofinterest and m

acceptance of gratuities from a subcontrac'.or working for the NRC. The OIG investigation disclosed that the subcontractor paid for meal and entertainment expenses. The employee had provided input that contributed to the award of the NRC contract to the firm in question. Additionally, while the contract work was being performed at the NRC, the agency employee developed an apparent financialinterest with the subcontractor.

o viii m

I a An OIG investigation into an alleged improper use of an official Diners Club credit card by an NRC employee concluded that the employee amassed more than $23,000 in unauthorized expenses on the credit card.

The OIG investigated information that an agreement state employee had submitted m

questionable travel vouchers while on assignment to the NRC. The OIG investigation developed substantial evidence that the employee submitted seven false claims for lodging expenses.

An OIG investigation substantiated allegations that an NRC manager used agency m

computers, as well as facsimile and xerox machines, for personal reasons. The investigation also revealed that the manager used the FTS 2000 phone system for personal business and relied upon NRC secretarial staff to prepare personal correspondence.

j The OIG conducted an i.tvestigation into allegations that NRC management u

improperly handled false statements made to the NRC. The false statements, which the NRC did not consider material, pertained to the status of a clinical facility in conjunction with a medical doctor's application for an NRC byproduct materials license. The OIG investigation determined that in an application for an NRC byproduct materials license, false statements concerning the status of the clinical facility should have been treated as material.

The OIG received allegations from a utility engineer that the NRC did not adequately m

address failures of a transmitter that is connected with the operation of nuclear reactors and is generic to dozens of nuclear power plants. The OIG identified substantial delays by the NRC in addressing the failures of the transmitter; however, the delays were not attributed to a desire to minimize a regulatory burden on the nuclear industry.

ix

s INSPECTION

SUMMARY

The OIG prepared a report in response to hearings on July 15,1p93, before the Senate L

a Subcommittee on Clean Air and Nuclear Regulation, Committee on Environment and Public Works, and subsequent meetings with Subcommittee staff who requested that the OIG provide additional information on harassment and intimidation (H&I) issues in the nuclear industry.

The OIG found that the NRC routinely is prompt in addressing the technical safety aspects of allegations. However, the NRC does not know the extent to which discrimination has occurred or may be occurring at licensee facilities. The NRC does not:

have a program to assess the H&I environment at licensee facilities, except when serious problems occur know how many or what level of complaints from a licensee's employees -

should cause the agency to increase its scrutiny. of the licensee's operations have a headquarters focal point to assess whether the effect of individual or cumulative H&I complaints indicates a need for either licensees or the agency to take corrective action.

The NRC has taken steps to improve its processes by establishing a' Review Team to -

reassess the agency's program for protecting allegers against retaliation. The Review Team's report was a comprehensive assessment, which addressed most of the-observations made in the OIG's report.

X

THE U.S. NUCLEAR REGULATORY COMMISSION The NRC was established as an independent Federal agency by the Energy Reorganization Act of 1974, as amended. This act, along with the Atomic Energy Act of 1954, as amended, constitutes the foundation for the regulation of the Nation's commercial nuclear power industry and use of nuclear materials.

Presently, the NRC is headed by four Commissioners who were nominated by the President and confirmed by the Senate for 5-year terms. The Chairman is appointed by the President from among the Commissioners. The NRC employs about 3,300 technical, scientific, and administrative staffin the Washington area and four regional offices.

NRC Regions l

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%4 8 Technical Training Center Note: The NRC la in the process of closing its Uranium Recovey Field Omco in Golden, Co!Jrado.

It is scheduled to be closed in August 1994 Source: Nuclear Regulatory Commission 1

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i The NRC's scope of responsibility is diverse and complex. Its mission ensures that civilian uses of nuclear materials in the United States-in the operation of nuclear power plants or medical, industrial, or research applications-are carried out with appropriate regard for the protection of public health and safety, the environment, and national security. The NRC fulfills its responsibilities through licensing and regulatory activities supporting six major program areas:

Reactor Safety Research (Research)

Reactor Special and Independent Reviews, Investigations, and Enforcement (Reviews)

Nuclear Material and Low-Level Waste Safety and Safeguards Regulation (Low-Level Waste)

High-Level Nuclear Waste Regulation (High-Level Waste)

Reactor Safety and Safeguards Regulation (Reactor Regula. tion)

Nuclear Safety Management and Support (Management & Support).

The NRC's FY 1994 budget is $535 million, which includes the OIG's budget of $4.8 million.

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,,, ;,' W, Major NRC Programs d&n

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C mu FY 1994 Budget

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$HE OFFICE OF THE INSPECTOR GENERAL i

The Inspector General Act of 1978, as amended (1988), created an independent e.nd objective OIG within the NRC. The OIG's primary mission is to assist the NRC in operating more effectively and efliciently by identifying ways to improve the agency's programs and -

operations through the prevention and detection of fraud, waste, and abuse. The OIG accomplishes its mission by performing audits, investigations, and inspections.

The OIG audit staff conducts performance and financial audits. Performance audits focus on NRC's administrative and program operations by evaluating how managerial responsibilities are carried out. The OIG's financial audits review NRC's internal control systems, as well as

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transaction processing and financial systems. The OIG investigative staff conducts -

investigations and inspections concerning the agency's programs and operations.

In addition, the NRC's OIG shares some unique responsibilities with the agency. The NRC's primary mission is to provide adequate assurances that public health and safety are protected during the commercial use of nuclear materials and in the operation of nuclear facilities. The OIG, therefore, plays an important role by assessing and reporting on the agency's efforts to ensure that its safety-related programs are operating effectively.

Of particular importance is the NRC's responsibility for ensuring that individuals who identify safety concerns regarding the use of nuclear materials do not suffer adverse job actions resulting from such activities. The OIG continually assesses the NRC's efforts to combat this type of unlawful discrimination. The OIG's initiatives in this area have led to Congressional hearings and the formation of an agency task force.

In cooperation with the agency program to centrally publish all directives in a single format, the OIG recently issued two Management Directives. Management Directive 9.2, NRC Organization and Functions, Office of the Inspector Ger.eral, provides detailed information to agency employees on OIG's operational structure and functions. This publication describes the positions and areas ofresponsibilities within OIG and their statutory basis. Management i

Directive 7.4, Reporting Wrongdoing and Processing OIG Referrals, provides substantive guidance to employees regarding their role during OIG investigations. Confidentiality and protection from reprisal during the course of the investigative process are discussed, as well as policies regarding access to investigative reports. Directions to employees on their responsibility to report wrongdoing are also provided.

The NRC is relatively unique among Federal agencies because it is required by the Omnibus Budget Reconciliation Act'of 1990 to recover approximately 100 percent of its budget authority. In FY 1993, the NRC collected approximately $507.1 million in fees from the industries that it regulates. The agency must employ sound financial practices to fully comply with its legislative mandates, and OIG's financial audits help the agency meet these objectives.

3

THE FEDERAL MANAGERS' FINANCIAL INTEGRITYACT The Federal Managers' Financial Integrity Act (FMFIA) requires Federal managers to establish a continuous process for evaluating, improving, and reporting on the internal control and accounting systems for which they are responsible. The FMFIA specifies that, by December 31 of each year, the head of each executive agency subject to the act shall submit a report to the President and Congress stating whether the agency's evaluation ofits internal controls was conducted in accordance with the Internal Control Guidelines issued by the OfIice of Management and Budget (OMB) and whether the agency's system of internal l

accounting and administrative controls complies with the standards established by the j

Comptroller General.

In accordance with this act, OIG conducts an annual review to assess the NRC's ccmpliance with the FMFIA requirements. In the report on the results ofits 1993 review, OIG noted that the NRC made progress in its management control program during the past year. For example, the Internal Control Committee took corrective action on three recommendations dealing with quality assurance. These recommendations provide the assurance that.

FMFIA activities are planned and conducted continuously throughout the year internal control review (ICR) reports are consistent in presentation and format ICRs are sufficiently documented.

Furthermore, the NRC Executive Director for

^

Operations identified additional enhancements to the management control program, such as establishing an executive committee made up of office directors to 2

oversee the program.

The OIG report noted that internal control deficiencies were found in four areas, the first two of which were noted in the 1992 FMFIA report and are being carried forward because the corrective actions are not yet complete. The first deficiency was computer security, as described in an October 1992 OIG report entitled Significant Weaknesses Hamper NRC's Computer Security Program. The NRC developed a plan to address the weaknesses and expects to have them resolved by the end of 1994.

The second deficiency reported in 1992 stemmed from an internal NRC review of Department of Energy (DOE) agreements. This review identified weaknesses in project management practices due to the lack of an agency-wide standard for contract management. As a result, Management Directive 11.7, entitled NRC Procedures for Placement and Monitoring of Work with the Department of Energy, was developed to establish procedures for negotiating,

- managing, and administering agreements with DOE labs. The draft was submitted to DOE for comment on December 30,1993, and NRC expects to finalize it in April 1994.

5

The third area concerns interagency responsibilities over the reimbursement to DOE for work performed at the DOE labs on NRC's behalf under a Memorandum of Understanding between NRC and DOE. The NRC is responsible for maintaining a system of internal controls to ensure that the agency is compliant with accounting and program-specific regulations. For the controls that NRC can strengthen internally, such as the review and approval of DOE payment vouchers which were reported in the 1992 FMFIA report as a material control weakness, the NRC has taken corrective action. However, because of a lack of audit coverage at the national labs by the Department of Energy's OIG, the DOE was unable to provide the NRC with assurance that the monies spent by DOE and its Management and Operating Contractors on NRC's behalf meet applicable laws and regulations. The DOE OIG developed an audit strategy to address this problem.

The final area concerns the timely billing of fees by the NRC. The NRC's fees for the full-cost recovery for all routine and non-routine inspections are assessed on a per inspection basis, i

but are billed to licensees on a quarterly basis. Consequently, the NRC is not compliant with Treasury Financial Manual Chapter 8000, Section 8025.10, Timeliness of Billings and Collections, which states that agencies responsible for the preparation of invoices to individuals and organizations outside the U.S. Government will adhere to the following:

Ensure that an invoice, for either an actual or estimated amount, is prepared and mailed within five business days after the day that the goods have been shipped or released, services have been rendered, or j

payment is otherwise due. Agencies may prepare and mail an invoice i

later than the five day time frame if they can demonstrate that it is cost effective to do so.

The NRC plans to seek relief from the 5-day billing requirement by requesting a waiver. The l

current completion date for seeking a waiver is September 1994.

l The four deficiencies described meet the definition of a material internal control weakness l

as stated in OMB Circular A-123. In accordance with the FMFIA requirements, OIG l

recommended that these areas be reported as material internal control weaknesses in the Chairman's 1993 report to the President and Congress. The agency agreed with the OIG's recommendation.

The Executive Director for Operations has instructed the cognizant offices to develop action plans that will guide the offices in correcting these material weaknesses. OMB's guidance states that the material weaknesses will remain material weaknesses until corrected.

The NRC completed corrective actions for two previously reported material weaknesses, l

" Payment to Department of Energy (DOE) Labs" and " General Ledger," which were reported in the 1992 review of the implementation of FMFIA. The OIG will assess the adequacy of l

these corrective actions during the audit of the agency's FY 1993 financial statements.

l l

6

An OIG investigation into an alleged improper use of an official Diners Club credit a

card by an NRC employee concluded that the employee amassed more than $23,000 in unauthorized expenses on the credit card.

The OIG investigated information that an agreement state employee had submitted m

questionable travel vouchers while on assignment to the NRC. The OIG investigation developed substantial evilence that the employee submitted seven false claims for lodging expenses, An OIG investigation substantiat?d allegations that an NRC manager used agency a

computers, as well as facsimile and xerox machines, for personal reasons. The investigation also revealed that the manager used the FTS 2000 phone system for personal business and relied upon NRC secretarial staff to prepare personal correspondence.

The OIG conducted an investigation into allegations that NRC management m

improperly handled false statements made to the NRC. The false statements, which the NRC did not consider material, pertained to the status of a clinical facility in conjunction with a medical doctor's application for an NRC byproduct materials license. The OIG investigation determined that in an application for an NRC byproduct materials license, false statements concerning the status of the clinical facility should have been treated as material.

The OIG received allegations from a utility engineer that the NRC did not adequately m

address failures of a transmitter that is connected with the operation of nuclear reactors and is generic to dozens of nuclear power plants. The. OIG identified substantial delays by the NRC in addressing the failures of the transmitter; however, the delays were not attributed to a desire to minimize a regulatory burden on the nuclear industry.

l l

f x

INSPECTION

SUMMARY

The OIG prepared a report in response to hearings on July 15,1993, before the Senate a

Subcommittee on Clean Air and Nuclear Regulation, Committee on Environment and Public Works, and subsequent meetings with Subcommittee staff who requested that the OIG provide additional information on harassment and intimidation (H&I) issues in the nuclear industry.

The OIG found that the NRC routinely is prompt in addressing the technical safety aspects of allegations. However, the NRC does not know the extent to which discrimination has occurred or may be occurring at licensee facilities. The NRC does i

not:

have a program to assess the H&I environment at licensee facilities, except when serious problems occur know how many or what level of complaints from a licensee's employees should cause the agency to increase its scrutiny of the licensee's operations have a headquarters focal point to assess whether the effect of individual or cumulative H&I complaints indicates a need for either licensees or the agency to take corrective action.

The NRC has taken steps to improve its processes by establishing a Review Team to reassess the agency's program for protecting allegers against retaliation. The Review Team's report was a comprehensive assessment, which addressed most of the observations made in the OIG's report.

1 x

THE U.S. NUCLEAR REGULATORY COMMISSION The NRC was established as an independent Federal agency by the Energy Reorganization Act of 1974, as amended. This act, along with the Atomic Energy Act of 1954, as amended, constitutes the foundation for the regulation of the Nation's commercial nuclear power industry and use of nuclear materials.

Presently, the NRC is headed by four Commissioners who were nominated by the President and confirmed by the Senate for 5-year terms. The Chairman is appointed by the President from among the Commissioners. The NRC employs about 3,300 technical, scientific, and administrative staffin the Washington area and four regional offices.

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R le scheduled to be closed in August 1994.

Source: Nuclear Regulatory Commasion 1

1 The NRC's scope of responsibility is diverse and complex. Its mission ensures that civilian uses of nuclear materials in the United States-in the operation of nuclear power plants or medical, industrial, or research applications-are carried out with appropriate regard for the protection of public health and safety, the environment, and national security. The NRC fulfills its responsibilities through licensing and regulatory activities supporting six major program areas:

Reactor Safety Research (Research)

Reactor Special and Independent Reviews, Investigations, and Enforcement (Reviews)

Nuclear Material and Low-Level Waste Safety and Safeguards Regulation (Low-Level Waste)

High-L, vel Nuclear Waste Regulation (High-Level Waste)

Reactor Safety and Safeguards Regulation (Reactor Regulation)

Nuclear Safety Management and Support (Management & Support).

The NRC's FY 1994 budget is $535 million, which includes the OIG's budget of $4.8 million.

l Major NRC Programs

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2 m

THE OFFICE OF THE INSPECTOR GENERAL The Inspector General Act of 1978, as amended (1988), created an independent and objective OIG within the NRC. The OIG's primary mission is to assist the NRC in operating more effectively and efficiently by identifying ways to improve the. agency's programs and' operations through the prevention and detection of fraud, waste, and abuse. The OIG ~

accomplishes its mission by performing audits, investigations, and inspections.

L The OIG audit staff conducts performance and financial audits. Performance audits focus on NRC's administrative and program operations by evaluating how managerial responsibilities are carried out. The OIG's financial audits review NRC's internal control systems, as well as transaction processing and financial systems. The OIG investigative staff conducts investigations and inspections concerning the agency's programs and operations.

In addition, the NRC's OIG shares some unique responsibilities with the agency. The NRC's primary mission ir to provide adequate assurances that public health and safety are protected l

during the commercial use of nuclear materials and in the operation of nuclear facilities. The OIG, therefore, plays an important role by assessing and reporting on the agency's efforts to ensure that its safety-related programs are operating effectively.

Of particular importance is the NRC's responsibility for ensuring that individuals who identify safety concerns regarding the use of nuclear materials do not suffer adverse. job actions resulting from such activities. The OIG continually assesses the NRC's efforts to combat this type of unlawful discrimination. The OIG's initiatives in this area have led to Congressional hearings and the formation of an agency task force.

In cooperation with the agency program to centrally publish all directives in a single format, the OIG recently issued two Management Directives. Management Directive 9.2, NRC Organization and Functions, Office of the Inspector Ger.eral, provides detailed information to' agency employees on OIG's operational structure and functions. This publication describes the positions and areas of responsibilities within OIG and their statutory basis. Management Directive 7.4, Reporting Wrongdoing and Processing OIG Referrals, provides substantive guidance to employees regarding their role during OIG investigations. Confidentiality and protection from reprisal during the course of the investigative process are discussed, as well i

as policies regarding access to investigative reports. Directions to employees on their responsibility to report wrongdoing are also provided, i

The NRC is relatively unique among Federal agencies because it is required by the Omnibus l

Budget Reconciliation Act of 1990 to recover approximately 100 percent of its budget authority. In FY 1993, the NRC collected approximately $507.1 million in fees from the industries that it regulates. The agency must employ sound financial practices to fully comply with its legislative mandates, and OIG's financial audits help the agency meet these objectives.

3

THE FEDERAL MANAGERS' FINANCIAL INTEGRITYACT The Federal Managers' Financial Integrity Act (FMFIA) requires Federal managers to establish a continuous process for evaluating, improving, and reporting on the internal l

control and accounting systems for which they are responsible. The FMFIA specifies that, by December 31 of each year, the head of each executive agency subject to the act shall submit a report to the President and Congress stating whether the agency's evaluation ofits internal controls was conducted in accordance with the Internal Control Guidelines issued by the i

Office of Management and Budget (OMB) and whether the agency's system of internal accounting and administrative controls complies with the standards established by the Comptroller General.

In accordance with this act, OIG conducts an annual review to assess the NRC's compliance with the FMFIA requirements. In the report on the results ofits 1993 review, OIG noted that the NRC made progress in its management control program during the past year. For example, the Internal Control Committee took corrective action on three recommendations dealing with quality assurance. These recommendations provide the assurance that:

• FMFIA activities are planned and conducted continuously throughout the year internal control review (ICR) reports q*

are consistent in presentation and format ICRs are sufliciently documented.

Furthermore, the NRC Executive Director for Operations identified additional enhancements to the management control program, such as establishing an executive committee made up of office directors to 3

oversee the program.

The OIG report noted that internal control deficiencies were found in four areas, the first two of which were noted in the 1992 FMFIA report and are being carried forward because the corrective actions are not yet complete. The first deficiency was computer security, as described in an October 1992 OIG report entitled Significant Weaknesses Hamper NRC's Computer Security Program. The NRC developed a plan to address the weaknesses and expects to have them resolved by the end of 1994.

The second deficiency reported in 1992 stemmed from an internal NRC review of Department of Energy (DOE) agreements. This review identified weaknesses in project management practices due to the lack of an agency-wide standard for contract management. As a result, Management Directive 11.7, entitled NRC Procedures for Placement and Monitoring of Work with the Department of Energy, was developed to establish procedures for negotiating, i

managing, and administering agreements with DOE labs. The draft was submitted to DOE for comment on December 30,1993, and NRC expects to finalize it in April 1994.

5

The third area concerns interagency responsibilities over the reimbursement to DOE for work performed at the DOE labs on NRC's behalf under a Memorandum of Understanding between NRC and DOE. The NRC is responsible for maintaining a system of internal controls to ensure that the agency is compliant with accounting and program-specific regulations. For the controls that NRC can strengthen internally, such as the review and approval of DOE payment vouchers which were reported in the 1992 FMFIA report as a material control weakness, the NRC has taken corrective action. However, because of a lack of audit coverage at the national labs by the Department of Energy's OIG, the DOE was unable to provide the NRC with assurance that the monies spent by DOE and its Management and Operating Contractors on NRC's behalf meet applicable laws and regulations. Tne DOE OIG developed an audit strategy to address this problem.

The final area concerns the timely billing of fees by the NRC. The NRC's fees for the full-cost recovery for all routine and non-routine inspections are assessed on a per inspection basis, but are billed to licensees on a quarterly basis. Consequently, the NRC is not compliant with Treasury Financial Manual Chapter 8000, Section 8025.10, Timeliness of Billings and Collections, which states that agencies responsible for the preparation of invoices to individuals and organizations outside the U.S. Government will adhere to the following:

Ensure that an invoice, for either an actual or estimated amount, is prepared and mailed within five business days after the day that the goods have been shipped or released, services have been rendered, or payment is otherwise due. Agencies may prepare and mail an invoice later than the five day time f ame if they can demonstrate that it is cost effective to do so.

The NRC plans to seek relief from the 5-day billing requirement by requesting a waiver. The current completion date for seeking a waiver is September 1994.

The four deficiencies described meet the definition of a material internal control weakness as stated in OMB Circular A-123. In accordance with the FMFIA requirements, OIG recommended that these areas be reported as material internal control weaknesses in the Chairman's 1993 report to the President and Congress. The agency agreed with the OIG's recommendation.

The Executive Director for Operations has instructec'. the cognizant offices to develop action plans that will guide the oflices in correcting these material weaknesses. OMB's guidance states that the material weaknesses will remain material weaknesses until corrected.

The NRC completed corrective actions for two previously reported material weaknesses,

" Payment to Department of Energy (DOE) Labs

• and " General Ledger," which were reported in the 1992 review of the implementation of FMFIA. The OIG will assess the adequacy of these corrective actions during the audit of the agency's FY 1993 financial statements.

I l

l 6

l

i INSPECTIONREPORT

~

)

I ASSESSMENT OF NRC'S PROCESS FOR PROTECTING i

ALLEGERS FROM HARASSMENT AND INTIMIDATION The harassment and intimidation (H&I) against nuclear industry employees who raise safety concerns at commercial power reactors and materials licensees has been the focus of OIG investigative and audit initiatives. This issue was also addressed at hearings on July 15, 1993, before the Senate Subcommittee on Clean Air and Nuclear Regulation, Committee on Environment and Public Works, where the NRC Chairman and the Inspector General testified about the agency's handling of H&I allegations. This report was prepared to respond to requests by Subcommittee staff for additional information on H&I issues.

Section 211 of the Energy Reorganization Act of 1974 divides the responsibility for handling H&I allegations between the NRC and the Department of Labor (DOL). The NRC has the duty to ensure that its licensees and their employees do not participate in H&I against persons who raise safety concerns. The DOL determines if an individual was subject to l

retaliation and, as a result, suffered adverse employment actions. If appropriate, the DOL then orders compensation for H&I victims.

The OIG's assessment found that from a regulatory perspective, the NRC is proactive to technical aspects of allegations, but primarily reactive to H&I implications. The OIG found that the NRC routinely addresses the technical safety aspects of allegations in a timely manner, but it defers to DOL to resolve H&I complaints. In addition, the NRC does not know the extent to which discrimination has occurred or may be occurring at licensee facilities. For example, the NRC does not:

have a program to assess the H&I environment at licensee facilities, except when serious problems occur know how many or what level of complaints from a licensee's employees should cause NRC to increase its scrutiny of the licensee's operations have a headquarters focal point to assess whether the effect ofindividual or cumulative H&I complaints indicates a need for either licensees or NRC to take corrective action.

The OIG's assessment offered observations and factors for the NRC to consider in identifying where its processes for handling H&I issues could be improved. The NRC has taken some steps to improve its processes, for example establishing in August 1993 the Review Team for Reassessment of the NRC's Program for Protecting Allegers Against Retaliation. The Review Team concluded in its final report, dated January 7,1994, that the NRC has not taken suflicient steps within its authority to create and promote an environment within the regulated community in which employees feel free to raise concerns without fearing retaliation." Overall, the report was a thoughtful and comprehensive body of work, which corroborated most of the observations in the OlG's assessment.

23 c

p 1

L SPECIAL FEATURE REGULATORY REVIEW-EFFECTING CHANGE PROACTIVELY The Inspector General Act requires that:

It shall be the duty and responsibility of each Inspector General, with respect to the establishment within which his Office is established:

...(2) to review existing and proposed legislation and regulations relating to programs and operations ofsuch establishment and to make recommendations

... concerning the impact ofsuch legislation or regulations on the economy and efficiency in the administration ofprograms and operations administered or financed by such establishment or the prevention and detection offraud and abuse in such programs and operations-(3) to recommend policies for, and to conduct, supervise, or coordinate other activities carried out or financed by such establishment for the purpose of promoting economy and efficiency in the administration of, orpreventing and detecting fraud and abuse, in its programs and operations..

The NRC OIG has an established system to review and comment on existing and proposed legislation, regulations, and directives that affect agency programs and operations. In compliance with the statutory requirements, the OIG's regulatory review program provides regulatory commentary to the NRC to promote economy and efficiency in the administration ofits programs and operations. The OIG commentary is also intended to help the agency prevent or detect fraud and abuse.

In 1993, an enhanced regulatory review effort was initiated, in consonance with the OIG's l

emphasis on a proactive advisory role. The OIG regulatory review process was formulated to work with management to design better programs, assist in innovation and improvement of existing rules and regulations, as well as to aid in the prevention or detection of fraud, waste, l

and abuse.

This enhanced regulatory review effort represents an expansion of the traditional OIG role.

The OIG program now focuses on examining the regulations, rules, and procedures that are the building blocks of the agency's operational structure. The OIG's commentary products are gauged to provide timely, useful, documented analysis of substantive matters relevant to program managers.

25

This new expanded effort will increase the OIG's ability to more actively consult with line management during regulatory development. Rules, regulations, and directives that establish procedures and operating guidelines are reviewed and comments are provided to agency management as early in the process as possible. Dialogue between the OIG and the agency fosters revisions that eliminate, early on, issues that might hinder mission fulfillment or create program vulnerabilities. A collateral benefit from OIG comments at this early stage is that suggestions are adapted in a cooperative, collegial framework, rather than a more confrontational mode typical of critiques ofimplemented directives.

Another positive result of the OIG's comprehensive system of review is that the agency's entire regulatory scheme can be analyzed by a single, objective, and independent surveyor.

Inconsistencies not readily apparent within the agency's individual offices may be more visible in the context of the OIG perspective. An additional benefit derived from the OIG's enhanced regulatory review is the opportunity to avoid redundant or unnecessary directives within the agency.

The OIG's comments reflect an assessment based on contact with each of the agency's technical and administrative specialty areas, providing the OIG with insight into the operational demands impacting agency programs.

The OlG's enhanced regulatory commentary efforts have assisted in formulating regulations, while fostering a sense of a shared commitment to a i

strong and open relationship. This dedication to improving programs and operations has enhanced the quality of our mutual product-the Nation's health and safety.

q I

i i

26

1 L

l I

H I

REGULATORY' REVIEW

\\

j The OIG has placed additional emphasis on early review and comments on agency rules, regulations, and procedures, as discussed in the feature article of this report. Under the enhanced review process, the OIG initiated dialogue with the agency to assist in the development of practices that will discourage fraud, waste, and abuse within the structure of the NRC.

t During the past 6 months, the OIG reviewed the OMB draft of the Federal Financial Management Act of 1993, as well as approximately 30 proposed regulations,' 150 Commission papers, several proposed management directives, and policy initiatives originating from the NRC oflices. The OIG reviewed these documents with the goal of offering constructive commentary that will positively affect the OIG's mission of preventing fraud, waste, and abuse. The OIG's comments on noteworthy issues are summarized below.

MEDICAL MISADMINISTRATION The OIG previously reported that the sufficiency of the regulatory. definition of

" misadministration"in 10 CFR 35.2 had been questioned as a result of an incident where nuclear medical technologists at Ball Memorial Hospital in Muncie, Indiana, had systematically overdosed patients with radiopharmaceuticals over a period ofyears. As of the

. OIG's last report, the agency was awaiting the results ofits investigation into this matter.

In January 1994, the General Counsel prm'ided the OIG with a copy of his recommendation to the Executive Director of Operations that Part 35 be clarified to provide that intentional acts of misadministration be treated as reportable occurrences.

l SEXUAL HARASSMENT l

The OIG has acted in consonance with the agency's concerted efforts to effectively educate l:

employees and to firmly establish the agency policy against sexual harassment. In assisting the agency in publishing guidance on this topic, the OIG provided substantive comments,

. including the need for statutory support for promises of confidentiality'and OIG's role in these cases. The OIG also supplied data on procedural alternatives for processing complaints.

- The resulting brochure (Advance copy, Announcement No.105, dated December 10,1993),.

which has been issued to all NRC employees, reflects the OIG comments.

27

P ADMINISTRATION OF DOE CONTRACT WORK To better track expenditure of funds and performance of work by the DOE National Laboratories, the NRC established oversight actions it would take in Management Directive 11.7. Prior to implementing this directive, the agency initiated a trial period for the additional oversight required from program managers for work performed by the National l

Laboratories. An OIG review of the draft directive included meetings with procurement officials and an examination of program office comments. This effort should result in'more effective control and oversight of both the program deliverables and funding expenditures, with minimal burden on operational management.

l MEDICAL EVENT ASSESSMENT PROGRAM Management Directive 8.10 provides the structure for identifying and directing the employment of medical consultants in the event of a medical incident needing a high level of expertise for investigation or review. The OIG's comments on the draft directive noted the benefits ofidentifying the specific agency position responsible for monitoring the consultants' performance within this program. The OIG also provided information on statutory restrictions on liability coverage for consultants and recommended clarification of the limitations on the agency's ability to provide indemnification.

i i

i OTHER COMMENTARIES J

The OIG reviewed Management Directive 3.53, NRC Records Management Program, Part 2

-Records Afanagement, and suggested changes to the provisions for release of certain r

documents. The changes incorporated into the final document provide for greater protection against inadvertent release of sensitive documents.

In cooperation with the agency program ofIice, the OIG also reviewed procedures for accessing security information. Guidelines were established for access to and accounting for-document retrieval.

The OIG also reviewed an OMB Office of Procurement Policy draft policy on services contracts. The OIG comments reflected concern regarding the enforceability of contract policies unsupported by substantive clauses, and provided additional sources ofinformation on the performance ofinternal Government functions.

28

f Arrsuvicss AUDIT LISTINGS Internal Program Audit Reports i

Date Title Number 10/01/93 Follow-up on NRC Actions Taken OIGl93A-27 on Recommendations Contained in OIG's Report, Entitled " Review of NRC's Debt Collection Process" 10/26/93 Review of Fees for Licensees OIGl93A-24 12/14/93 Independent Review ofFinancial and OIGl93A-26 Administrative Controls for Work ~

Performed by Department of Energy Laboratories 12/14/93 NRC Effectively Manages its Contract OIGl93A-11 l

with Southwest Research Institute for Operating the Center for Nuclear Waste Regulatory Analyses 12/20/93 Review ofNRC's Implementation of the OIGl94A-06 FMFIA for 1993 12/28/93 Review ofNRC's Contracting for OIGl94A-03 Consulting Services 03/04/94 Review ofImprest Funds OIGl94A-18 03/18194 NRC's Information Systems OIGI93A-29 Need Management Attention 29

I INVENTORY OF CONTRACT AUDITS

. OIG Contractorf Questioned Funds Put to Issue Contract Number Costs Better Use Date (Dollars)

(Dollars)

I 10/01/93 PARAMETER 0

NRC-26-89-289 10/01/93 VIKINGS SYSTEM INTERNATIONAL 0

NRC-03-87-028 10/01/93 TECHNOLOGY APPLICATIONS, INC.

0 E

10/01/93 PULSAR DATA SYSTEMS, INC.

O RS-IRM-93-192 10/01/93 TECHNOLOGY APPLICATIONS,INC.

0 10/01/D3 PARAMETER, INC.

$24,818 NRC-26-89-289 10/01/93 ADVANCED SYSTEMS TECHNOLOGY 0

10/01/93 TECHNOLOGY APPLICATIONS,INC.

0 10/07/93 SOUTHWEST RESEARCH INSTITUTE O

NRC-02-88-005 11/02/93 BABCOCK & WILCOX COMPANY 0

NRC-04-83-168 11/02/93 TECOM, INC.

O RS-ADM-94141 11/02/93 ADVANCED SYSTEMS TECHNOLOGY,INC.

O i

11/02/93 TECHNOLOGY APPLICATIONS, INC.

O NRC-33-85-330 11/02/93 RAYTHEON ENGINEERS & CONSTRUCTORS.

'0 11/02/93 BATI'ELLE MEMORIAL INSTITUTE O

l' NRC-04-87-066; NRC-04-90-069 L

1 30

INSPECTIONREPORT ASSESSMENT OF NRC'S PROCESS FOR PROTECTING ALLEGERS FROM HARASSMENT AND INTIMIDATION The harassment and intimidation (H&I) against nuclear industry employees who raise safety concerns at commercial power reactors and materials licensees has been the focus of OIG investigative and audit initiatives. This issue was also addressed at hearings on July 15, 1993, before the Senate Subcommittee on Clean Air and Nuclear Regulation, Committee on i

Environment and Public Works, where the NRC Chairman and the Inspector General testified about the agency's handling of H&I allegations. This report was prepared to respond to requests by Subcommittee staff for additional information on H&I issues.

Section 211 of the Energy Reorganization Act of 1974 divides the responsibility for handling H&I allegations between the NRC and the Department of Labor (DOL). The NRC has the duty to ensure that its licensees and their employees do not participate in H&I against persons who raise safety concerns. The DOL determines if an individual.was subject to retaliation and, as a result, suffered adverse employment actions. If appropriate, the DOL then orders compensation for H&I victims.

The OIG's assessment found that from a regulatory perspective, the NRC is proactive to technical aspects of allegations, but primarily reactive to H&I implications. The OIG found that the NRC routinely addresses the technical safety aspects of allegations in a timely manner, but it defers to DOL to resolve H&I complaints. In addition, the NRC does not know the extent to which discrimination has occurred or may be occurring at licensee facilities. For example, the NRC does not:

have a program to assess the H&I environment at licensee facilities, except when serious problems occur know how many or what level of complaints from a licensee's employees should cause NRC to increase its scrutiny of the licensee's operations have a headquarters focal point to assess whether the effect ofindividual or a

cumulative H&I complaints indicates a need for either licensees or NRC to take corrective action.

The OIG's assessment offered observations and factors for the NRC to consider in identifying where its processes for handling H&I issues could be improved. The NRC has taken some steps to improve its processes, for example establishing in August 1993 the Review Team for Reassessment of the NRC's Program for Protecting Allegers Against Retaliation. The Review Team concluded in its final report, dated January 7,1994, "that the NRC has not taken sufficient steps within its authority to create and promote an environment within the regulated community in which employees feel free to raise concerns without fearing retaliation." Overall, the report was a thoughtful and comprehensive body of work, which corroborated most of the observations in the OIG's assessment.

i 23

l 4

SPECIAL FEATURE t

i REGULATORY REVIEW-EFFECTING CHANGE PROACTIVELY l

The Inspector General Act requires that:

i It shall be the duty and responsibility of each Inspector General, with respect to the establishment within which his Office is established:

...(2) to review existing and proposed legislation and regulations relating to programs and operations ofsuch establishment and to make recommendations

.. concerning the impact of such legislation or regulations on the economy and i

i efficiency in the administration ofprograms and operations administered or financed by such establishment or the prevention and detection offraud and abuse in such programs and operations; (3) to recommend policies for, and to conduct, supervise, or coordinate other activities carried out or financed by such establishment for the purpose of promoting economy and efficiency in the administration of, or preventing and I

detecting fraud and abuse, in its programs and operations...

The NRC OIG has an established system to review and comment on existing and proposed legislation, regulations, and directives that affect agency programs and operations. In compliance with the statutory requirements, the OIG's regulatory review program provides regulatory commentary to the NRC to promote economy and efficiency in the administration ofits programs and operations. The OIG commentary is also intended to help the agency prevent or detect fraud and abuse.

In 1993, an enhanced regulatory review effort was initiated, in consonance with the OIG's emphasis on a proactive advisory role. The OIG regulatory review process was formulated to work with management to design better programs, assist in innovation and improvement of existing rules and regulations, as well as to aid in the prevention or detection of fraud, waste, and abuse.

i This enhanced regulatory review effort represents an expansion of the traditional OIG role.

.l The OIG program now focuses on examining the regulations, rules, and procedures that are the building blocks of the agency's operational structure. The OIG's commentary products are l

gauged to provide timely, useful, documented analysis of substantive matters relevant to program managers.

I 25

This new expanded effort will increase the OIG's ability to more actively consult with line management during regulatory development. Rules, regulations, and directives that establish procedures and operating guidelines are reviewed and comments are provided to agency management as early in the process as possible. Dialogue between the OIG and the agency fosters revisions that eliminate, early on, issues that might hinder mission fulfillment or create program vulnerabilities. A collateral benefit from OIG comments at this early stage is that suggestions are adapted in a cooperative, collegial framework, rather than a more confrontational mode typical of critiques ofimplemented directives.

Another positive result of the OIG's comprehensive system of review is that the agency's entire regulatory scheme can be analyzed by a single, objective, and independent surveyor.

Inconsistencies not readily apparent within the agency's individual offices may be more visible in the context of the OIG perspective. An additional benefit derived from the OIG's enhanced regulatory review is the opportunity to avoid redundant or unnecessary directives within the agency.

The OIG's comments reflect an assessment based on contact with each of the agency's technical and administrative specialty areas, providing the OIG with insight into the operational demands impacting agency programs.

The OIG's enhanced regulatory commentary efforts have assisted in formulating regulations, while fostering a sense of a shared commitment to a strong and open relationship. This dedication to improving programs and operations has enhanced the quality of our mutual product---the Nation's health and safety.

26

REGULATORYREVIEW The OIG has placed ad9tional emphasis on early review and comments on agency rules, regulations, and procedures, as discussed in the feature article of this report. Under the i

enhanced' review process, the OIG initiated dialogue with the agency to assist in.the development of practices that will discourage fraud, waste, and abuse within the structure of the NRC.

i During the past 6 months, the OIG reviewed the OMB draft of the Federal Financial Management Act of 1993, as well as approximately 30 proposed regulations.150 Commission papers, several proposed management directives, and policy initiatives originating from the NRC offices. The OIG reviewed these documents with the goal of offering constructive commentary that will positively afTect the OIG's mission of preventing fraud, waste, and abuse. The OIG's comments on noteworthy issues are summarized below.

1 MEDICAL MISADMINISTRATION The OIG previously reported that the sufficiency of the regulatory definition of

" misadministration" in 10 CFR 35.2 had been questioned as a result of an incident where nuclear medical technologists at Ball Memorial Hospital in - Muncie, Indiana, :had systematically overdosed patients with radiopharmaceuticals over a period ofyears. As of the OIG's last report, the agency was awaiting the results ofits investigation into this matter.

In January 1994, the General Counsel provided the OIG with a copy of his recommendation to the Executive Director of Operations that Part 35 be clarified to provide that intentional acts of misadministration be treated as reportable occurrences, i

SEXUAL HARASSMENT The OIG has acted in consonance with the agency's concerted efforts to effectively educate emplo rees and to firmly establish the agency policy against sexual harassment. In assisting the agency in publishing guidance on this topic, the OIG provided substantive comments, including the need for statutory support for promises of confidentiality and OIG's role in these cases. The OIG also supplied data on procedural alternatives for processing complaints.

. The resulting brochure (Advance copy,' Announcement No.105, dated December 10,1993),

which has been issued to all NRC employees, reflects' the OIG comments.

f 27

l l

1 1

I i

ADMINISTRATION OF DOE CONTRACT WORK To better track expenditure of funds and performance of work by the DOE National Laboratories, the NRC established oversight actions it would take in Management Directive 11.7. Prior to implementing this directive, the agency initiated a trial period for the additional oversight required from program managers for work performed by the National Laboratories. An OIG review of the draft directive ir.cluded meetings with procurement officials and an examination of program office comments. This effort should result in more effective control and oversight of both the program deliverables and funding expenditures, with minimal burden on operational management.

MEDICAL EVENT ASSESSMENT PROGRAM Management Directive 8.10 provides the structure for identifying and directing the employment of medical consultants in the event of a medical incident needing a high level of expertise for investigation or review. The OIG's comments on the draft directive noted the benefits ofidentifying the specific agency position responsible for monitoring the consultants' performance within this program. The OIG also provided information on statutory restrictions on liability coverage for consultants and recommended clarification of the limitations on the agency's ability to provide indemnification.

OTHER COMMENTARIES The OIG reviewed Management Directive 3.53, NRC Records Menagement Program, Part 2

-Records Management, and suggested changes to the provisions for release of certain 7

documents. The changes incorporated into the final document provide tbr greater protection against inadvertent release of sensitivo documents.

In cooperation with the agency program of! ice, the OIG also reviewed procedures for accessing security information. Guidelines were established for access to and accoun !ng for i

document retrieval.

The OIG also reviewed an OMB Office of Procurement Policy draft policy on services contracts. The OIG comments reflected concern regarding the enforceability of contract policies unsupported by substantive clauses, and provided additional sources ofinformation on the performance ofinternal Government functions.

28

s Arrsuvicss AUDIT LISTINGS Internal Program Audit Reports Date Title Number i

10/01/93 Follow-up on NRC Actions Taken OIGl93A-27 on Recommendations Contained in OIG's Report, Entitled " Review of NRC's Debt Collection Process" l

I 10/26/93 Review of Fees for Licensees OIGl93A-24 12/14/93 Independent Review of Financial and OIGl93A-26 Administrative Controls for Work Performed by Department ofEnergy j

7 Laboratories 12/14/93 NRC Effectively Manages its Contract OlGl93A-11 with Southwest Research Institute for Operating the Center for Nuclear Waste Regulatory Analyses 12/20/93 Review ofNRC's Implementation of the OIGl94A-06 FMFIA for 1993 1

12/28/93' Review ofNRC's Contracting for OIGl94A-03

[

Consulting Services L-03/04/94 Review ofImprest Funds OIGI94A-18 03/18194 NRC's Information Systems 01Gl93A Need Management Attention 29

INVENTORY OF CONTRACT AUDITS DIG Contractori questioned Funds Put to Issue Contract Number Costs Better Use Date (Dollars) -

(Dollars) -

10/01/93 PARAMETER 0

NRC-26-89-289 10/01/93 VIKINGS SYSTEM INTERNATIONAL 0

NRC-03-87-028 10/01/93 TECHNOLOGY APPLICATIONS,INC.

0 10/01/93 PULSAR DATA SYSTEMS, INC.

O RS-IRM-93-192 10/01/93 TECHNOLOGY APPLICATIONS,INC.

0 10/01/93 PARAMETER, INC.

$24,818 NRC-26-89-289 -

i 10/01/93 ADVANCED SYSTEMS TECHNOLOGY 0

10/0I/93 TECHNOLOGY APPLICATIONS,INC.

O r

10/07/93 SOUTHWEST RESEARCH INSTITUTE O

NRC-02-88-005 t

11/02/93 BABCOCK & WILCOX COMPANY 0

NRC-04-83-168 11/02/93 TECOM, INC. _

0 RS-ADM-94-141 11/02/93-ADVANCED SYSTEMS TECHNOLOGY, INC.

0

]

11/02/93 TECHNOLOGY APPLICATIONS,INC.

0 NRC-33-85-330 11/02/93 RAYTHEON ENGINEERS & CONSTRUCTORS 0

11/02/93 BATTELLE MEMORIAL INSTITUTE' 0

'i NRC-04-87-066; NRC-04-90-069 i

30

INVENTORY OF CONTRACT AUDITS (Continued)

OIG Contractorf Questioned Funds Put to Issue Contract Number Costs Better Use Date (Dollars)

(Dollars) 11/02/93 SYSTEMS RESEARCII & APPLICATION, CORP.

0 NRC-33-87-224; NRC-05-86-154 11/02/93 COMPUTER DATA SYSTEMS, INC.

O NRC-10-83-332 11/02/93 OGDEN ENVIRONMENTAL & ENGINEERING SVCS.

0 11/02/93 SCIENCE & ENGINEERING ASSOCIATES,INC.

O NRC-04-87-086; NRC-33-86-261 11/02/93 SCIENCE APPLICATION INTERNATIONAL CORP.

O NRC-02-83-035 l

11/02/93 BATTELLE MEMORIAL INSTITUTE O

NRC-04-81-178 11/02/93 OGDEN ENVIRONMENTAL & ENGINEERING SVCS.

0 11/03/93 CREARE (SUB TO SAIC) 0 Subcontract 16-900001-51 11/03/93 ADVANCED SYSTEMS TECIINOLOGY, INC.

O NRC-04-87-080 11/03/93 EBASCO SERVICES, INC.

O NRC-02-85-010 11/18/93 TECIINOLOGY APPLIC.4,,TIONS, INC.

0 11/18/93 MERIDIAN MANAGEMENT. CORP.

O RS-ADM 94-141 11/18/93 SYSTEM AUTOMATION CORP.

O NRC-33-87-224 11/26/93-OGDEN ALLIED EASTERN STA'1ES 0

RS-ADM-94-141 11/26/93 MAYATECII CORP.

0 NRC-02-89-010 12/06/93 CONSOLIDATED ENGINEERING, INC.

O NRC-ADM-94-141 31 2

INVENTORY OF CONTRACT AUDITS (Continued)

OIG Contractort Questioned Funds Put to Issue Contract Number Costa Better Use Date (Dollars)

(Dollars) 12/08/93 GEOLOGICAL SURVEY OF ALABAMA 0

NRC-04-80-220 01/03/94 SIMULATION ENGINEERING TECHNOLOGY, INC.

O RS-AED-93-264 i

01/03/94 ZONAR CORP.

$3,912 RS-IRM-94-183 01/03/94 PENNSYLVANIA STATE UNIV. (1991) 0 NRC-04-83-021; NRC-04-85-113 4

01/03/94 PENNSYLVANIA STATE UNIV. (1990) 0 01/03/94 PENNSYLVANIA STATE UNIV. (1989) 0 NRC-04-85-113; NRC-04-83-021; NRC-04-85-111 01/03/94 PENNSYLVANIA STATE UNIV. (1992) 0 NRC-04-85-113; NRC-04-89-362; NRC-04-91-104; NRC-90-055 01/14/94 BATTELLE MEMORIAL INSTITUTE 0

NRC-04-82-015 01/24/94 SYSTEMS RESEARCH & APPLICATION CORP.

O NRC-05-86-154 (2) 01/24/94 SYSTEMS RESEARCH & APPLICATION CORP.

O NRC-05-86-154 02/04/94 S. COHEN & ASSOCIATES, INC.

0 4

NRC-04-90-071 1

02/14/94 ATOM SCIENCES 0

i NRC-04-83180 i

1 02/16/94 SONALYSTS, INC.

O NRC-03-89-031-0013

-02/16/94 SONALYSTS, INC.

0 NRC-03-89-0310009 i

32

INVENTORY OF CONTRACT AUDITS (Continued)

OIG Contractorf Questioned Funds Put to Issue Contract Number Costs Better Use Date (Dollars)

(Dollars) 02/16/94 SONALYSTS, INC.

O NRC-03-89-031-0047 02/16/94 SONALYSTS, INC.

O NRC-03-89-031-0043 02/16/94 SONALYSTS, INC.

O NRC-03-89-031-0051 02/16/94 THE MITRE CORP.

O NRC-04-90-368 02/16/94 SONALYSTS, INC.

O NRC-03-89-031-0011 02/18/94 BUFFALO MATERIALS RESEARCH, INC.

O NRC-04-88-072 (SUB) 02/28/94 STAR MOUNTAIN

$5,000 NRC-04-89-071

}

03/01/94 KRW, INC.

0 RS-CON-94-201 03/01/94 MATERIAL ENGINEERING ASSOCIATES 0

NRC-04-88-072 1

03/02/94 CALSPAN CORP.

O i

NRC-03-81-130 i

)

03/03/94 MOVING MASTERS, INC. (SUB)

$39,136 RS-ADM-94-144 03/03/94 MAXIMA CORP.

$42,390 NRC-33-85-324 03/08/94 WORDPRO, INC.

O NRC-39-88-214 TOTAL

$72,208

$43,048 33

I ABBREVIATIONS 4

AEOD Oflice of Analysis and Evaluation of Operational Data CFR Code of Federal Regulations DCAA Defense Contract Audit Agency DOE Department of Energy 1

DOJ Department of Justice DOL Department of Labor EDO Executive Director of Operations j

FFRDC Federally Funded Research and Development Center FMFIA Federal Managers' Financial Integrity Act FY Fiscal Year HHS Health and Human Services H&I Harrassment and Intimidation ICR Internal Control Review IG Inspector General i

i NMSS Office of Nuclear Material Safety and Safeguards

]

NRC

' Nuclear Regulatory Commission NRR Office of Nuclear Reactor Regulation OIG Office of the Inspector General OMB Office of Management and Budget PI'CRA Program Fraud Civil Remedies Act RES Office of Nuclear Regulatory Research -

SwRI Southwest Research Institute TSI Thermal Science, Incorporated 34

OrLOSSARY FINANCIAL AUDIT i

A financial audit assesses the effectiveness of internal control systems, transaction processing, financial systems, and contracts.

FUNDS PUT TO BETTER USE Funds identified in audit recommendations that could be used more efliciently by avoiding unnecessary expenses.

HOTLINE A toll-free telephone number (1-800-233-3497) available to anyone for reporting incidents of possible fraud, waste, and abuse to the NRC's Office of the Inspector General.

MANAGEMENT DECISION A final decision based on management's response to audit recommendations and findings.

MATERIAL WEAKNESS A specific instance of noncompliance with the FMFIA of sufficient importance to be reported i

to the President and the Congress. A weakness that would significantly impair the fulfillment of an agency component's mission; deprive the public of needed services; violate statutory or regulatory requirements; significantly weaken safeguards against waste, loss, unauthorized j

use, or misappropriation of funds, property, or other assets; or result in a conflict ofinterest.

l MEDICAL MISADMINISTRATION In the simplest terms, an overdose, underdose, or unintended dose of radiation to a patient, which exceeds the NRC's regulatory criteria.

PERFORMANCE AUDIT An OIG audit that focuses on the NRC's administrative and program operations and evaluates how managerial responsibilities are carried out.

QUESTIONED COST A cost questioned as a result of an alleged violation oflaw, regulation, contract, or agreement governing the expenditure of funds (costs unsupported by adequate documentation or funds for a particular purpose that are unnecessary or unreasonable).

35

How to Contact the Office of the Inspector General For additional copies of this report, phone:

(301) 415-5930 Or write to the address below:

U.S. Nuclear Regulatory Commission Office of the Inspector General Mail Stop TWFN 5 D 28 Washington, D.C. 20555

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