ML20128F430

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Review of NRC Implementation of Federal Managers Financial Integrity Act for 1992, Audit Rept
ML20128F430
Person / Time
Issue date: 12/23/1992
From:
NRC OFFICE OF THE INSPECTOR GENERAL (OIG)
To:
References
OIG-92A-22, NUDOCS 9302110388
Download: ML20128F430 (24)
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l OFFICE OF THE INSPECTOR GENERAL US NUCLEAR REGULATORY COMMISSION RE\\1EW OF NRC'S IMPLEMENTATION OF TIIE FEDERAL MANAGERS' FINANCIAL INTEGRITY ACT FOR 1992 OIG/92A 22 December 23,1992 AUDIT REPORT gRREG9 A>o j 9,,

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UNITED STATES f

i NUCLEAR REGULATORY COMMISSION

-j WASHINGTON. D.C. 20555

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OFFICE OF THE INSPECTOR GENERAL December 23,1992 MEMORANDUM FOR: The Chairman Commissioner Rogers Commissioner Curtiss Commissioner Remick Commissioner de Planque hanNbtC.N W FROM:

David C. Williams Inspector General

SUBJECT:

REVIEW - OF NRC'S IMPLEMENTATION OF Tile FEDERAL MANAGERS' FINANCIAL INTEGRITY ACT FOR FISCAL YEAR 1992 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 i

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 evaluation of internal-1 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 1

Comptroller General.

Both OMB Circular A-123, Revised, " Internal Control Systems," and Circular A-127,

" Financial Management Systems," provide that an agency's Inspector General or senior audit--

official may advise the head of the agency on whether the agency's internal control and i

accounting systems evaluation process was conducted in accordance with OMB guidelines.

Accordingly, the Office of the Inspector General (OIG) has performed a review of the.

process used by the NRC to evaluate its internal control and accounting systems. This 1

review provides the OIG with a basis for advising the Chairman whether the agency.has conducted the internal control evaluation process in a reasonable and prudent manner. The results of our review are contained in the attached report.

1

i 4

Conclusion NRC should strengthen the process by which the FMFIA is implemented by establishing a quality assurance program that would be administered by the agency's Internal Control Conunittee (ICC). Audits performed during the past year have disclosed significant internal control deficiencies within the agency's operations. OMB has recently raised concerns regarding the relative lack of material weaknesses reported by NRC. These deficiencies indicate that the agency's FMFIA process should be enhanced so that all internal control weaknesses can be appropriately identified and corrected.

This report identifies internal control deficiencies in the areas of computer security, payments to DOE labs, management of DOE projects, and the NRC's general ledger which we believe are material weaknesses as defined by OMB Circular A-123. In accordance with the FMFIA rewirements, these materialinternal control weaknesses should be included in the 1992 report i-the President and Congress.

Our report contains four recommendations. To ensure agency compliance with the provisions of the FMFIA, we recommended that the ICC develop a quality assurance program that will ensure (1) FMFIA activities are planned and conducted continuously throughout the year; 2) Internal Control Review (ICR) reports are consistent in presentation and format; and 3) ICRs tre documented with sufficient evidence that link actual work performed during the ICR process with the report. We also recommended that the Office -

of the Controller include quality assurance program provisions in NRC Manual Directive 4.4, " Internal Controls" (currently Manual Chapter 0801).

cc: See Distribution List

cc:

James M. Taylor, EDO Ilugh L Thompson, EDO James H. Sniczek, EDO Samuel J. Chilk, SECY William C. Parler, OGC Dennis K. Rathbun, CA Ronald M. Scroggins, OC Joseph J. Fouchard, OPA Thomas E. Murley, NRR Edward L Jordan, AEOD Eric S. Beckjord, RES Robert M. Bernero, NMSS Thomas T. Martin, RI Stewart D. Ebneter, RII A. Bert Davis, RIII James L Milhoan, RIV John B. Martin, RV James L Blaha, EDO Jesse L Funches,ICC I

Review of NRC's Implementation of the Federal Managers' Financial integrity Act for 1992 TAllLE OF CONTENTS INTR O D U CTI O N.......................................

1 B ACKG ROU N D...................................

2 FI N D I N G S.......................................

2 A QUALITY ASSURANCE PROGRAM WOULD S'l RENC'.TIEN THE FMFIA PROCESS...........

3 Better Planning of FMFIA Activities Needed.........

3 ICR Report Format Varies Widely Among NRC O ffi ce s................................

3 ICR'S Were Not Adequately Supported.............

4 SEVERAL MATERIAL WEAKNESSES SHOULD BE INCLUDED IN NRC'S 1992 FMFIA REPORT......

5 l

CON CLU S I O N.........................................

7 R ECO M M EN D ATION S..................................

7 A G E NC Y CO M M E NTS..................................

8 APPENDICES I

Objectives, Scope, and Methodology 11 Glossary 111 Agency Comments on FMFIA Draft Report IV U.S. NRC Functional Organization Chart V

Major Contributors To This Report l

Review of NRC's implementation of the Federal Mana0erv Financial Integrity Act for 1992 INTRODUCTION The Feletal hianaprs' Financial Integrity Act (HiFIA) v a enacted on September 8,1982, in response to continuing disclosures of waste, loss, unauthorized use and misappropriation of funds or assets associated with weak internal controls and accounting systems. Congress felt such abuses hampered the effectiveness and accountability of the Federal Govermnent and eroded the public's confidence. The PhiFIA requires Federal managers to establish e,ntinuous process for evaluating, improving, and reporting on the internal controls and accounting systems for which they are responsible.

Office of hianagement and Budget (Ohib) Circular A 123, Revised," Internal Control Systems," and Circular A-12: " Financial hianagement Systems,"

provide that an agency's inspector General or senior audit official may advise the head of the agency on whether the agency's internal controls and financial management systems evaluation processes were conducted in accordance with OhiB guidelines. Accordingly, the Nuclear Regulatory Commission's (NRC)

Office of the Inspector General (OlG) annually performs a limited review of the process used by the NRC to evaluate its it;ternal controls and financial management systems This review provides the OlO with a basis for advising the Chairman whether the agency has conducted the internal controls and financial management systems evaluation processes in a reasonable and prudent manner.

The term " internal controls," as envisioned by the Fh1FIA, is synonymous with

" management controls" and encompasses program and administrativa areas, as well as the accounting and financial management areas. OMB defined internal controls in Circular A 123 as the plan of organization and all of the methods and measures adopted within the agency to safeguard its resources; assure the accuracy and reliability of its information; assure adherence to applicable laws, regulations and policies; and promote operational economy and efficiency. Internal controls are inherent in the management function and i

are integral to all systems used by management to achieve the objectives of programs or functions.

See Appendix I for the objectives, scope and methodology of our review.

olofh22 Page 1 of 3

l Review of NRC's implomontation of the Federal Managers' financial Integtny Act for 1992 IIACKGl(OUND The FhiFIA specifies that by December 31,1983, and by each succeeding December 31, the head of each executive agency subject to the Act shall submit a report to the Frcsident had Congress stating whether the evaluation of internal controls was conducted in accordance with the Ininnal Controj Guidelines bsued by Oh111 and whether the agency's system of internal accounting and administrative controls complies with the standards established by the Cornptroller General.

The Executive Director for Operations (EDO), who has also been designated the agency's Chief Financial Officer (CFO),is respoisible for establishing and maintaining a system of internal controls within NRC. In addition, the Chief Financial Officers Act requires an independent assessment of the agency's systems of internal controls be performed. The results of this independent assessment, L.c first of which will be performed for Fiscal Year (FY) 1992, must be cootdinated with the results of the FMFIA assessment.

To ensure the agency is implementing the FMFIA as required, NitC establishco n Internal Col. trol Committee (ICC)in May 1982 in response to OMil Ce. alar A 123. The ICC is chaired by the Deputy Controller and is composed of representatives from various NitC offices.

The ICC is responsible for recommending guidelines and procedures to the EDO/CFO for the agency's compliance with the FMFIA and OMil Circular A 123. The Committee is also responsible for preparing the agency's annual report from the Chairman to th: Fresident and Congress in response to the FMFIA.

FINDINGS Fast OlG reviews of NRC's FMFIA compliance have not raised substantial concerns regarding the agency's process for FMFIA implementation. Our reviews have shown that the agency has generally complied with the basic regt.irements of the FMFIA.

Ilowever, recent 010 audits disclosed s:gnificant internal control deficiencies within the ageney's operations. This situation, as well as recent concerns raised by OMB regarding the relative lack of material weaknesses reported by NitC, indicates that additional strengthening of the NitC's FMFIA process is necessary. When questioning why a particular agency internal control review (ICit) had not disclosed an Olo/V2A 22 Par,c 2 of 8

Review of NRC's imptomontation of the Federal Manacc rs' Financial Integrity Act for 1992 o

issue that later was raised by an 01G audit report, one ICC member asked

Why didn't we find itT.

As described earlier, the ICC is an integral part of the agency's FMFIA process.

We believe that the effectiveness of the ICC can be greatly enhanced, and the agency's FMFIA process strengthened, by implementing a quality assurance program.

A QUAIJIT ASSUltANCE PI(OGitAM WOUI1) STitENGTilEN Tile FMFIA PROCESS Presently, the ICC has not developed a quality assurance program to ensure that the agency has complied with all FMFIA requirements. As discussed below, we believe a lack of a quality assurance program has resulted in inadequate planning of FMFIA activities, wide variances in ICR report format, and inadequate supporting documentation for ICRs.

Better Pimming of FMFIA Activities Needed Most of NRC's FMFIA activities are planned for completion during the last few months of the calendar year. For example,ICRs, limited / detailed reviews of financial systems, and reasonable assurance letters are generally completed and submitted to the ICC in October and November. As mentioned earlier, the agency's annual FMFIA report is required to be issued to the Fresident and Congress by December 31. We believe that this scheduling methodology does not provide sufficient time for the ICC to assess these reviews and assurance letters for compliance with FMFIA requirements. We believe that the FMFI A process should be a year long activity and as such, work and work products should be scheduled, completed, and recewed by the ICC continuously throughout the year.

ICR Report Fommt Varies lYidely Among N1LC Offices ICR reports for FY 1992 were inconsistent in presentation and format. Of the ten ICR reports submitted to the ICC, four were general in scope, providing only a statement of reasonable assurance, with a discussion of the corresponding risk assessment or a description of the assessable unit's operations. The other six ICR reports were more detailed in scope, providing olop2A-22 Page 3 of 8 i

i w

Review of NRC's Imptomontation of the Fodoral Managers' Financial integrity Act for 1992 infortnation regarding event ycles, general control environment, (ontrol obl1ctives, and control techniques. But even these latter reports generally i.dkd to adequately address the testing ofinternal controls. A con..istent ICR format would allow for a more efficient review and identification of problem areas by the ICC. For a glossary of FMFIA terminology, see Appendix 11.

According to OMil Guidelines, ICR reports should address the following: In what way is the general control environment inadequate to provide the necessary atmosphere for the appropriate functioning of specific controls?;

In what areas are necessary control techniques nonexistent or inadequate?; In what way are necessary control techniques not functioning as intended 7; In what areas are control techniques excessive, thereby fostering a lack of economy or creating inefficiencies 7; and in what ways are executive, legislative, or other management requirements excessive, thereby creating inefficiencies?

OMB guidelines further state that reports should also contain recommendations for how such situations could be corrected or improved. In evaluating possible alternatives, consideration should be given to the costs and expected benefits of changes in order that control objectives can be achieved in a cost-effective manner.

ICR'S 11'ere Not Adequately Supported We found that none of the ten ICRs completed for FY 1992 were supported by adequate documentation. The existing documentation (i.e., workpapers),

which generally consisted of only supplementary data on risk assessments and overviews of assessable unit operations, did not provide support for the work performed or the results disclosed. We believe that workpapers are the link between the actual work performed during the ICR process and the ICR report. As such, they should contain adequate evidence to support the event cycles, internal control objectives, internal control techniques, testing, judgements, conclusions, recommendations and corrective action plans.

Olof/2A-22 Page 4 c4 8

Review of NRC't,irnplomontauon of the Fodoral Managers' Financialintogrity Act for 1992 SEVEl(AL MATEl(IAL WF.AKNESSES EllOULD llE INCLUDED IN NI(C'S 1992 FMFIA REPORT in our opinion, the following internal control deficiencies "significantly weaken agency safeguards against waste, loss, unauthorized use or misappropriation of funds, property, or other assets", as defined in OMll Circular A-123 and, therefore, constitute material weaknesses. Such material weaknesses are required by the FMFIA to be identified in the agency's annual report to the President and Congress.

As described below, these deficiencies were identified through a variety of sources, including 01G reports, limited / detailed reviews performed by the Office of the Controller (OC), and ICRs.

The NRC's Office of Information Resources

1. Computer Security Management (IRM) contracted with the Los Alamos National Laboratory to perform a computer security review for the agency. In November 1991, Los Alamos reported its findings and recommendations to IRM. As reported in OlG draft report 92A 10,"Significant Weaknesses Hamper NRC's Computer Security Program", dated October 13,1992, half (15 of 30) of the Los Alamos recomn~ndations have yet to be implemented. As a result, the agency's computer security program fails to comply with the minimum security requirements of OMH Circular A-130," Management of Federal Information Resources".
2. Payments to Department of Energy (DOE)Iabs -In OlG report 92A 08,

" Improvements Needed in NRC's Process For Approving Payments To The Department of Energy", we disclosed that the agency has made payments of approximately $500 million to DOE Labs since 1986 without reviewing or approving the associated invoices. Such reviews and approvals are required by statute, the General Accounting Office, Department of the Treasury, and agency guidance.

3. _Maparement of DOE Projects - An internal NRC review of DOE agreements identified project management practices that require improvement to adequately protect the agency's business interests. The results of the review disclosed that the agency's project files did not reflect adequate analysis of proposed contractor costs or effective project monitoring. It was also found that the agency needs to institute better control over these projects to ensure that required goods and services are obtained at reasonable prices.

olof>2A 22 Page 5 of 8

t Review of NRO's Imptomontation of the Fodotal Managers' Financialintegrity Act for 1992 Deficiencies identified during this internal review were attributed to the lack of an agency wide standard for contract management. The management of DOE projects was identified as a significant result of reviews of management controls in the agency's 1991 FhiFIA report.

After consideration of OhiB comments relative to the identification of these deficiencies as a material weakness, the NitC's Executive Director for Operations notified OhiB via memorandum dated hiny 29,1992, that the agency will identify the management of DOE projects as a material weakness

~

in its 1992 FhiFIA report.

4.Deneral ledger. hiany 010 audit reports and limited / detailed reviews-performed by the agency have disclosed significant internal control deficiencies within the agency's financial systems. These deficiencies include:

failure to reconcile the general ledger with subsidiary ledgers;.

- failure to obtain approval from the originating branch beforci making -

adjustments to the general ledger; and incompatibility of financial systems, cio/nA-n r., t. or s

4 Review of NRC's implementation of the Federal Managers' Financial Integrity Act for 1992 CONCLUSION To ensure compliance with the provisions of the FMFIA. NRC should strengthen the process by which the FMFIA is implemented by establishing a quality assurance program that would be administered by the ICC. Audits performed during the past year have disclosed significant internal control deficiencies within the agency's operations. OMil has recently raised concerns regarding the relative lack of material weaknesses reported by NRC. These deficiencies indicate that the agency's FMFIA process should be enhanced so that all internal control weaknesses can be appropriately identified and corrected.

This report identifies internal control deficiencies in the areas of computer security, payments to DOE labs, management of DOE projects, and the NRC's general ledger which we believe are material weaknesses as defined by Oh'" Circular A 123. In accordance with the FMFIA requirements, these matenal internal control weaknesses should be included in the 1992 report to the President and Congress.

RECOMMENDATIONS To ensure that the agency has complied with all FMFIA requirements, we recommend that the ICC develop a quality assurance program that will ensure:

1.

FMFIA activities are planned and conducted continuously throughout the year.

2.

ICR reports are consistent in presentation and format.

3.

ICits are documented with sufficient evidence that link the actt:al work performed during the ICR process with the report.

We also recommend that OC include quality assurance program provisions in NRC Management Directive 4,4, " Internal Controls" (currently Manual Chapter 0801).

Olo/92A-22 Page 7 of 8

Review of NRC's Imptomentation of the Federal Managore.' Financial Integrity Act for 1992 AGENCY COMMENTS On December 22,1992, the Deputy Executive Director for Nuclear Materials Safety, Safeguards and Operations Support provided a response to out draft report. The comments are included as Appendix 111.

The Deputy Executive Director agreed with the recommendations set forth in the report and provided the actions to be taken to correct the weaknesses.

OlG/92A-22 Page 8 of R

e APPENDIX l Review of NRC's implementation of the Ftdoral Managers' Financlat integrity Act for 1992 OlljECTIVES, SCOPE, AND METIIODOLOGY The objective of our audit was to determine whether the NRC has complied with the requirements of the FMFIA. The Act 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. We conducted our review at NRC licadquarters from October to November 1992 and included an assessment of:

The documentation supporting the agency's internal control o

evaluation process including the management control plans and risk assessments.

o The internal control reviews and financial management system reviews conducted by NRC for FY 1992.

The system used to track the status of corrective ar'lons o

resulting from the internal control and financial system reviews, o

The training programs conducted for those individuals responsible for performing the internal control and financial management system reviews.

Our review was conducted in accordance with generally accepted Government auditing standards and included such tests of the data and records and other auditing procedures as we considered necessary.

olofnA-22 Page 1 of 1

l APPENDIX 11 Review of NRC's implomontation of the Foderal Mana0ers' Financial into0rity Act for 1992 GLOSSARY ASSESSA131 E UNIT A

major program, administrative activity, organization, or functional subdivision of an agency.

EVENT CYCLES Processes used to initiate and perform related activities, create the necessary documentation, and gather and report related data. It is a series of steps taken to get something done and provides the focal points for the conduct of internal control reviews.

GENERAL CONTROL The environment in which activities are ENVIRONMENT conducted that may have a major impact on the effectiveness of internal controls within an agency. Several factors determine the general control environment including management atthude, organizational structure, personnel, delegation and communication of authority and responsibility, policies and procedures, budgeting and reporting practices, organizational checks and balances and automated data processing considerations.

INTERNAL CONTROL Guidelines issued by the Office of Management GUIDELINES and Budget (OMB) in December 1982, entitled

" Guidelines for the Evaluation and improvement of and Reporting on Internal Control Sptems in the Federal Government."

INTERNAL CONTROL A specific end to be achieved by control OBJECTIVE techniques used in an assessable unit.

010/92A-22 Py 1 of 2

1

/sPPENDIX 11 Review of NRC's implementation of the Foderal Managers' Financial Integrity Act for 1992 INTERNAL CONTROL A detailed exarnination of a system of internal REVIEW controls using the methodology specified in the Internal Control Guidelines.

INTERNAL CONTROL The standards developed by the General STANDARDS Accounting Office, and published in " Standards for Internal Controls in the Federal Government," October 31,1984.

INTERNAL CONTROL The organization structure, operating procedures, SYS FEM and administrative practices adopted by all levels of management to provide reasonable assurance that programs and administrative activities are effectively carried out in accordance with the objectives of the Federal hianagers' Financial Integrity Act (FhiFIA) and OhiB Circular A 123.

INTERNAL CONTROL The management processes and documents TECllNIQUES necessary to accomplish an internal control objective.

REASONABLE ASSURANCE A judgement by an agency head based upon all available information that the systems of internal control are operating as intended by the FhiFIA.

1 RISK ASSESShiENT A documented review by management of a component's susceptibility to

waste, loss, unauthorized use, or misappropriation.

TESThO Procedures to determine whether internal control systems are working in accordance with management internal control objectives.

Olo/72A-22 Page 2 of 2 l

APPENDIX 111 Revlow of NRC's implementation of the Federal Managers' Financial integrity Act for 1tr)2 e*'ps nog'e, UNIT (0 ST Afil NUCLE AR REGULATORY COMMIS$10N

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4,'e e' Decenter 22,1992 l

MD40RANDUM PORT David C. Williams Inspector General PPCH:

Hugh L, Thompson, Jr.

Deputy r_xecutive Director for Nuclear Materials safety, Safeguards and operations Support SUBJEC7 DRAFT REPORT ON REVIEW or NRC's IMPLEMDITATION OF THE TEDERAL MANAGERS' FINANCIAL INTECRITY ACT POR 1992 This responds to the Decer.ber 7,1992, memorandum transmitting the subject audit report.

With respect to your specific recosaendations, I submit the following Recoratnin11on.1 Develop a quality assurance program to ensure that FMFIA activities are planned and conducted continuously throughout the year.

Response

Agree.

FMTIA getivities are plartned and conducted continuously throughout the year and this vill be formalised by the controller in the revision of Manual Chapter 0801 (See Recoraendation 4).

In the Spring, the committee identifie, 15 to is management control reviews to be conducted in that fiscal year and provides training to the persons designated to conduct the reviews.

In 1992, training was provided on May 26 and the,due date for the completion of the reviews was October 1.

The 1992 seelannual status reports on open Lanagement control corrective actions were obtained from the of fices in January and August. To the extent possible, special projects are conducted in non-peak periods throughout the year.

For example, the process for validation of corrective actions was developed during the summer of 1992.

The reasonable assurance deterlainations are obtained from senior nanagers after October 1, since their determinations cover the fiscal year ending September 30, 010/914 22 p, 3 g 3 1

l i.

I APPENDlX lli Review of NRC's Imptomontation of the Federal Managers' financial integrity Act for 1992 David C. Williams In view of the 03C's finding in their TY 1992 annual audit that the offices did not have sufficient documentation of their 1992 reviews, the Connittee vill escalate the due date for completion of the sanagement control reviews. This will allow time for the offices to perform any additional work needed to satisfy the intent of the sanagement control reviews when the OIC or the Coa.nittes determines that insufficient work vas performed. The Committee vill determine the escalated due date af ter consultation with the OIG.

Completion date March 31, 1993.

PEI_0LEindA110ll_2 Develop a quality assurance program to ensure that ICR reports are consistent in presentation and format.

FADkollas Agree.

The specific guidance for preparation of reports that is currently provided to the offices by the Internal control Committee (ICC) incorporates the reporting requirements in OKB's

  • Guidelines for the Evaluation and Improvement of and Reporting on Internal control Systems in the Tederal Government." The reports submitted to the ICC in FY 1992 vere generally consistent with the guidance provided by CMB, except aany offices provided more information to the Connittee than was requested.

The ICC guidance, along with designated respor.sibility for assuring compliance with the guidance. vill be f ormalized by the controller in the revision of Manual Chapter 0801.

(See Fecommendation 4).

EfSMMc4Lt19A_1 Develop a quality assmrance program that will ensure that 1CRs are documented with n af ficient evidenes that link the actual work perforned during the ICR process with the report.

Descons3 Agree.

Each year training is provided to the employees who are assigned to conduct that year's management control reviews.

In addition to this one-day training, the 2CC provides supplemental guidance on how to *:onduct and document the reviews.

This supplemental guidance is based on OMB guidance for conducting and documenting management control reviews and includes formats and instructions developed by CKB for documenting the work that was performed during the revievs.

The use of these inctructions and forzats should provide adequate evidence to support the event cycles, internal control objectives, internal control techniques, and testing, and also provide a basis to support the judgments and conclusions reached in the review.

010/92A-22 Page 2 of 3

APPENDIX 111 Revlow of NRC's implementation of the Foderal Managers' Financlaf Integrity Act for 1992 David C. Williams The ICC vill review the workpapers supporting the 1992 nanagement control reviews to determine whether the offices are using the instructions and forzats provided and determine whether additional guidance needs t6 be developed for preparation of supporting documentation.

The ICC guidance, along with designated responsibility for assuring compliance with the guidance, will be formalized by the controller in the revision of Manual Chapter 0801 (See Recom.nendation 4).

Completion date:

July 1, 1993.

FecoratDd1110n i oc should include quality assurance program provisions in NRC Management Directive 4.4, ' Internal controls * (currently Manual Chapter 0801).

Pesponig Quality assurance progran provisions will be incorporated Agree.

in the revision of Manual Chapter 0801 that include the annual FMFIA activities and the guidance for reporting and documenting management control reviews that currently is provided to the offices.

Pesponsibility for assuring compliance with the guidance vill be designated in the nev sanagement directive.

Completion date:

August 31, 1993.

fl??

Huct

. Thosyso r.

D%A *y ExecMi rector for Nuclear Ma'.erials ta y, Safeguards and Operations Supnort I

Page 3 of 3

APPENDIX IV Review of NRC's imp!ementation of the Fodoral Managers' Financial Integrity Act for 1992 U.S. NRC FUNCTIONAL ORGANIZATION CilART THE CHAIRMAN THE COMMISSIONERS ADVISORY COMMitI(1 ON ADV680RV COM8WTf t ON huCLEAR W A4f 8 MtnCIGR SMtOVARDS OFFMI0F CONQRt bl0N AL MF Alh8

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EXECUTIVE DLRECTOR FOR OPERATIONS AREA AUDITED LL1 L1Z Y

OlG/92A-22 Page 1 of 2

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APPENDIX V Review of NRC's implementation of the Federal Managers' Financial Integrity Act for 1992 MAJOlt CONTitillUTOllS TO Tills llEPollT E

William L Glenn, Jr.

Team Leader, Financial Management Audit Team Gary S. Janosko Senior Auditor Edward Gillen Auditor onc/nA-22 r.rs i or i

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