ML20207H852

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Forwards Independent Auditors Rept on Us NRC FY98 Financial Statements
ML20207H852
Person / Time
Issue date: 03/01/1999
From: Bell H
NRC OFFICE OF THE INSPECTOR GENERAL (OIG)
To: Shirley Ann Jackson, The Chairman
NRC COMMISSION (OCM)
Shared Package
ML20207H858 List:
References
NUDOCS 9903160120
Download: ML20207H852 (2)
v • d • e


Text

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/  % UNITED STATES 8 <> NUCLEAR REGULATORY COMMISSION

$ , $ WASHINGTON, D.C. 20555-000 i T@i4l

          • March 1,1999 OFFICE OF THE INSPECTOR GENERAL MEMORANDUM TO: Chairman Jackson FROM: Hubert T. Bell [ d Inspector General l

SUBJECT:

RESULTS OF THE AUDIT OF U.S. NUCLEAR REGULATORY l COMMISSION'S FISCAL YEAR 1998 FINANCIAL STATEMENTS Attached is the independent auditors' report on the U.S. Nuclear Regulatory Commission's (NRC) Fiscal Year 1998 financial statements. The Chief Financial Officers Act requires the Office of the inspector General (OlG) to annually audit NRC's Principal Financial Statements.

The report contains (1) the principal statements and the auditors' opinion on those statements, (2) the auditors' opinion on management's assertion about the effectiveness of internal controls, and (3) a report on NRC's compliance with laws and regulations. Written comments were obtained from the Chief Financial Officer (CFO) and are included as an appendix to the independent auditors' report.

Audit Recults The independent auditors issued an unqualified opinion on the Balance Sheet, the Statements of Changes in Net Position, Net Cost, Budgetary Resources, and Financing.

In the opinion on management's assertion about the effectiveness of internal controls, the cuditors concluded that management's assertion is not fairly stated. The auditors reached this conclusion because management did not identify the lack of managerial cost accounting as a material weakness.'

The auditors identified four new reportable conditions and closed one prior-year reportable condition. The new conditions concern (1) the lack of mrnagerial cost accounting, (2) the lack j of fully aligned strategic, budget, and performance plans for financial reporting, (3) inadequate I funds control for NRC's Comprehensive Information Syst0m Support Contract (CISSCO), and (4) improper revenue recognition for reimbursable agreemene. The reportable condition closed concemed inadequate segregation of duties.

2 OlG's annual assessment of NRC's implementation of the Federal Managers Financial integrity Act will also report the 16ck of manegerial cost accounting as a material weakness.

9903160120 990301 PDR ORG NRCIO PDR

Chairman Jackson l The report on NRC's compliance with laws and regulations disclosed three noncomp'!ances with laws and regulations. The first is that NRC's 10 CFR Part 170 license fee rates are not based on full cost. The second is that managerial cost accounting was not implemented, as required, and the third is that accounting information was not properly classified to support reporting of govemmental and public information. Issues two and three are considered substantial noncompliances with the Federal Financial Management Improvement Act of 1996 (FFMIA).

Further, the prior year's reportable condition relating to business continuity plans for the general l ledger system and fee systems remains in substantial noncompliance with FFMIA. Tests of compliance with selected provisions of other laws and regulations disclosed no other instances of noncompliance.

Performance Reporting Office of Management and Budget Bulletin No. 98-08, Audit Requirements forFederal Financial Statements, requires us to "obtain an understanding of the components of intemal control l relating to the existence and completeness of assertions relevant to the performance measures included in the Overview of the Reporting Entity." The Bulletin states that the objective of this work is to report deficiencies in the design of internal control, rather than plan the financial statement audit. With this requirement and objective in mind, OlG examined the control process for several performance measures. Our examination concluded that there were no deficiencies to report.

l Comments of the Chief Financial Officer l The CFO disagreed with the auditors' conclusion that management's assertion about intemal l controls is not fairly stated. The CFO explained that the agency's management representation letter identified managerial cost accounting as a "significant weakness." However, as stated above, the auditors identified this issue as a " material weakness."

The CFO also disagreed with the auditors' conclusion that the fiscal year 1998 license fee rates were not developed in accordance with applicable laws and regulations. However, in his recponse to the attendant recommendation, the CFO advised that his office "will initiate a study to analyze those activities currently characterized as ' generic activities' for license fee development purposes." The CFO agreed with the remaining recommendations and indicated that corrective action is underway.

We appreciate NRC staffs cooperation and continued interest in improving financial management within NRC.

Attachment:

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