ML20210C196

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Audit Rept, Review of Expenses Associated with Furnishing Redecorating,Purchasing Furniture or Making Improvements to Commission Ofcs
ML20210C196
Person / Time
Issue date: 07/12/1999
From:
NRC OFFICE OF THE INSPECTOR GENERAL (OIG)
To:
Shared Package
ML20210C192 List:
References
OIG-99A-08, NUDOCS 9907230363
Download: ML20210C196 (18)
v • d • e


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OFFICE OF THE INSPECTOR GENERAL U.S. NUCLEAR REGULATORY COMMISSION REVIEW OF EXPENSES ASSOCIATED WITH FURNISHING, REDECORATING, PURCHASING FURNITURE OR MAKING IMPROVEMENTS TO COMMISSION OFFICES OlG/99A-08 July 12,1999 AUDIT REPORT />6REGy b*+ A e% h Y S' 4 2301)60 4 444 V A ' f,p p O

l Review of Expenses Associated With improvements to Commission Offices REPORT SYNOPSIS During December 1998, the Office of the Inspector General received an anonymous g concern suggesting that substantial funds may have been expended for fumishing, redecorating, pu, chasing furniture or making improvements to Commission offices I within the U.S. Nuclear Regulatory Commission (NRC). Further, the concem alleged that these funds may have been in excess of the $5,000 statutory limitation established by the Congress for Presidential appointees. As a result, wo initiated a review to determine whether NRC complies with applicable laws and regulations regarding expenses associated with furnishing, redecoratir.g, purchasing furniture or making improvements to Commission offices and to determine whether these expenses are recorded and tracked during the complete term of office for each Presidential appointea. Based on our evaluation, we found that: (1) NRC is in compliance with laws and regulations regarding limits on expenditutes of monies for Presidential appointees' I offices, (2) these expenses are reco.rded and tracked during the complete term of each Presidential appointee, and (3) NRC needs to improve its accountability and controls for funds spent on Presidential appointees' offices. Our report provides three recommendations to improve NRC's management controls and provide further accountability for documenting and justifying the basis for important decisions in this area. I I I I [ [ OlG/99A-08 Pagei ~ w I

Review of Expense Associated With improvements to Co: A Offices TABLE OF CONTENTS REPORT SYNOPSIS.. .i INTRODUCTION 1 BACKGROUND... .1 RESULTS OF AUDIT. .2 NRC IS IN COMPLIANCE WITH LAWS AND REGULATIONS REGARDING LIMITS ON EXPENDITURES FOR OFFICES OF PRESIDENilAL APPOINTEES 3 NRC NEEDS TO IMPROVE ITS TRACKING INFORMATION AND ACCOUNTABILITY CF EXPENDITURES FOR OFFICES OF PRESIDENTIAL APPOINTEES 4 CONCLUSIONS. .6 RECOMMENDATIONS. .6 OlG COMMENTS ON AGENCY RESPONSE. 6 APPENDICES I OBJECTIVES, SCOPE, AND METHODOLOGY ll OVERVIEW OF NRC STANDARDS, PROCEDURES, AND RESPONSIBILITIES Ill AGENCY RESPONSE TO DRAFT REPORT IV NRC ORGANIZATIONAL CHART V MAJOR CONTRIBUTORS TO THIS REPORT 1 VI GLOSSARY: OFFICE OF THE INSPECTOR GENERAL PRODUCTS I

Review of Expenses Associated With Improvements to Commission Offices INTRODUCTION During December 1998, the Office of the Inspector General (OlG) received an anonymous concern suggesting that substantial funds may have been expended for furnishing, redecorating, purchasing furniture or making improvements to Commission offices within the U.S. Nuclear Regulatory Commission (NRC). Further, the concern alleged that these funds may have been in excess of the $5,000 statutory limitation for such expenditures by Presidential appointees. During a similar OlG review in 1991m we observed that NRC had procedures for monitoring these funds. In the 1991 review, we reinforced the importance of maintaining these controls throughout the complete term of office for each Presidential appointee. Our overall objectives for this current review were to determine whether NRC complies with applicable laws and regulations and to determine whether associated expenses are recorded and tracked during the complete term of office for each NRC Commission member. Appendix I contains additionalinformation on our objectives, scope, and methodology. BACKGROUND During the past ten years, guidelines limiting the obligation and expenditure of monies used for offices of Presidential appointees have undergone significant changes. The General Services Administration (GSA) Bulletin Federal Property Management Regulation (FPMR) 215, dated August 19,1988, prohibited agencies and departments from spending or obligating more than $5,000 for renovating, remodeling, furnishing or redecorating offices for Presidential appointees. In addition, any expenditures over this amount needed express approval by the Committees on Appropriations of the House and Senate. Section 614 of Public Law 101-136, dated November 3,1989, provided that agencies and departments may not obligate or expend in excess of $5,000 to furnish or redecorate, or to purchase fumiture or make improvements for Presidential appointees' offices. This limitation applies during the appointee's complete term of office. This law changed the previous guidance in two ways. First, it made the $5,000 limitation applicable for the duration of each Presidential appointee's term Review of Expenses Associated with Fumishl g. Deccrating, and Renovating Chairman Selin's Office, September 18,1991, OlG 91 A-11. OIG/99A-08 Page1

I Review of Exper.ses Associated With improvements to Commission Offices 1 and second, it deleted the words " renovation" and "remodeling" from the $5,000 g spending ceiling. This new language is embodied in GSA Bulletin FPMR D-222, g dated February 16,1990, titled Public Buildings and Space. Finally, during 1992, Section 618 of Public Law 102-393 amended the previous language by defining " office" as the " entire suite of offices assigned to the individual, as well as any other space used primarily by the individual or the use of which is directly controlled by the individual." in order to incorporate relevant laws and regulations of control agencies such as GSA and to provide procedures and accountability for property, furniture, and ) supplies, NRC has developed internal guidance. This guidance includes Management Directives, internal procedures, and in addition, NRC has requested and received assistance from GSA in developing general criteria to determine which expenses are applicable to the $5,000 statutory limitation. Current NRC guidance provides that the $5,000 spending ceiling generally applies to items of a decorative nature or purchases that are motivated by personal g preference such as (1) change in furniture fabric, (2) removal or replacement of E existing serviceable built-in cabinets and bock shelves, and (3) replacement of existing serviceable furniture based on personal preference for style, color, or pattern, if existing furniture is still in good condition. Alternatively, the $5,000 ceiling { ) generally does not apply to items or improvements having lasting, functional benefits to future holders of the office such as (1) security orlighting upgrades, (2) legitimate entitlements for executive schedule office holders, (3) maintenance, routine repairs, and cyclical replac' ment due to normal wear and tear, and (4) substitution of e existing NRC warehouse stock for existing suite fumishings. RESULTS OF AUDIT Our review determined that NRC has complied with applicable laws and regulat!ons regarding funds expended on NRC Commission offices. However, we found that improved documentation and tracking for such funds is needed. B, I l OlG/99A-08 Page 2

l Review of Expenses Associated With improvements to Commission C#i_c_es NRC IS IN COMPLIANCE WITH LAWS AND REGULATIONS REGARDING LIMITS ON EXPENDITURES FOR OFFICES OF PRESIDENTIAL APPOINTEES Our review of NRC expenditures cccurring since May 2,1995,'2) associated with furnishing, redecorating, purchasing furniture or making improvements to Commission offices indicated that the agency is in compliance with laws and regulations regarding limits on expenditures for Presidential appointees.m We also found that these expenses are recorded and tracked during the complete term of office for each NRC Commission member. We found that no Commission members for the period under review exceeded the $5,000 statutory limitation for these types of sensitive payments. Commission expenditure files represent a management tool to maintain source focumentation and reflect decisions made for sensitive payments for Commission I mcmbers. OlG contacted an Office of Administration (ADM) representative and q reviewed the documentation within the Commission expenditure files (the " files"). Based on our analysis of the documentation in the files, we found: (1) Total Commission office expenditures (rounded) for the period under review were appros!mately 585,100. Of that total, about $13,700 or 16 percent, was subject to the 35,000 statutory limitation. (2) Except for minor rourdir>g differences, costs subject to the $5,000 statutory I limitation on ADM's existing summary sheets within the files are accurate. No Commission member in office Vnce May 2,1995, exceeded this limitation for office expenses associated with tumiching, redecorating, purchasing furniture, I or making improvements. I (3) Office expenditures have been tracked during the complete term of office for each NRC Commission member. (4) Files were readily available for OlG's examination. I 2 Date oath administered to Shirley A. Jackson, Commissioner. On July 1,1095, l Shirley A. Jackson assumed the Chairmanship. All other current NRC Commissioners assumed office after May 2,1995. 3 Refer to Appendix 11 for an overview of NRC standards, procedures, and responsibilities in this area. OtG/99A-06 Page 3 L F e

Ei Review of Expenses Associated With improvements to Commission Offices 1 (5) Access to and accountability for files was limited to authorized NRC employees only. (6) Appropriate NRC personnel, acting within the scope of their authority, reviewed these files. (7) NRC properly separated key duties and responsibisties for authorizing, j processing, recording, and reviewing these files. A N RC NEEDS TO lMPROVE lTs TRACKING INFORMATION AND ACCOUNTABILITY OF CXPENDITURES FOR OFFICES OF PRESIDENTIAL APPOINTEES ADM needs to improve its tracking of expenses and accountability for important decisions related to funds spent for Commission offices. During our review we found j ~ that improvements were needed for controls, procedures, and justification basis for important decisions related to this process. Also, NRC Management Directive (MD) 13.1, titled Property Management, needs updating to reflect current organizational responsibilities and authority for administering these expenditures. In the absence of improvements, sensitive payments subject to the $5,000 statutory limitation might not be adequately tracked and monitored and this could lead to undocumented decisions affecting the statutory limitation. NRC personnel acting within the scope of their authority should have adequate procedures and guidance associated with the obligation and expenditure of monies for Commission offices. As stated in this review, we performed an analysis of the source documentation found in NRC Commission members' files to determine whether NRC was in compliance with applicable laws and regulations. When we examined the source documentation within the files, we found that: (1) two of the filos did not contain expencliture summary sheets, (2) two summary sheets did not contain the name of the Commission member, (3) none of the files contained a correct starting point date indicating when an individual officially became a member of the Commission, and (4) none of the files contained total expenditures to date, broken down by expenditures subject to or not subject to the $5,000 developed from the source documentation. We believe that an important management control would be some notation on each invoice that clearly indicates whether the expense counts against the $5,000 statutory limitation, the date of the decision, and who was responsible for the decision. In almost all cases we reviewed, the invoices in the files did not contain either a signature (or the initials) of the ADM individual responsible for documenting the Commission expense, or a date to indicate when the determination was made. OlG/99A-08 Page 4

Review of Expenses Associated With improvements to Commission Offices To analyze documentation in Commission expenditure files, we developed an expenditures to date listing of expenses for each Commission member broken down into two categories - total dollar expenditures subject or not subject to the $5,000 statutory limitation. We shared this listing information with ADM as a possible sample format to use in improving their monitoring and tracking process. We recognize that, during July 1998, ADM set up a tracking system to monitor the status of purchases, deliveries, and services for the Commission; however, this system was not set up to track costs. We also found that agency procedures for the Commission office expenditure process need improvement. We noted that ADM does not have formal written procedures that would define the entire approval and recordkeeping process. In a recent discussion with an ADM official, we were encouraged that they are now in the process of developing such procedures. Also, MD 13.1 needs to be updated to reflect current organizational responsibilities and authority regarding expenditure of monies for offices of Presidential appointees. It is our understanding that ADM also plans to wise MD 13.1 accordingly. Expant eres Needina AdditionalJustification During our review we requested additional information for two items. Both items represented purchases that were not classified as personal preference items and, therefore, did not count against the $5,000 statutory limitation. We sought additional information because file documents did not contain sufficient information to fully justify the final decisions. The invoices in question were for $289.44 and $4,083.00 respectively. As a result, we met with an ADM official to obtain further explanation. ADM officiale provided supplementary explanation to justify their rationale for classifying the $289.44 expense as a non-personal preference item. We did not further pursue this expense. ADM officials also told us that part of the $4,083.00 expense was actually attributable to the One White Flint North Restack project and, therefore, those funds (in accordance with GSA guidance) were not charged { against the $5,000 statutory limitation. They stated that the balance of these funds were actually attributable to improvements in the " building structure" and not a Commission office. As a result, ADM officials also did not count the balance of funds ( associated with the $4,083.00 invoice against the $5,000 limitation. Because building structure improvements represent lasting, functional benefits to future office holders and are not considered a personal preference item, we closed this issue. [ However, these two items indicated the need for improved management controls to justify final decisions. [ olG/99A-08 Page$ L e

I Review of Expenses Associated With improvements to Commission Offices CONCLUSIONS Our evaluation of NRC expenditures occurring since May 2,1995, associated with furnishing, redecorating, purchasing furniture or making improvements to Commission offices indicated that the agency is in compliance with laws and regulations regarding limits on expenditures for Presidential appointees. As a result, no Commission members for the period under review exceeded the $5,000 statutory limitation for these sensitive payments. Our evaluation disclosed, however, that ADM needs to improve the tracking of expenses, accountability, and the justification for its basis of important decisions for Commission office expenses. We believe that the sensitive nature of these expenses requires additional management controls so that decisions can withstand public scrutiny. Without such controls, we are also concerned that expenses may E not be properly justified and could exceed the statutory limitation. 3 l RECOMMENDATIONS To improve the management controls for Commission office expenditures, we g recommend that the Director, ADM: 5 (1) Revise and update MD 13.1, titled Property Management, to reflect current organizational responsibilities and authority regarding expenditure of monies for offices of Presidential appointees. (2) Develop formal written procedures that clearly define the entire approval, justification, and recordkeeping process. (3) Develop a new tracking system to summarize source documentation within the Commission expenditure files to facilitate monitoring total expenses and amounts subject to the $5,000 statutory limitation. OlG COMMENTS ON AGENCY RESPONSE On July 6,1999, the Deputy Executive Directorfor Management Services responded to our draft report (see Appendix Ill), and agreed with our three recommendations, and presented the corrective actions they plan to implement to address our concerns. We believe these actions will address the intent of our recommendations. olG/99A-08 Page 6

Appendix 1 Review of Expenses Associated With Improvements to Commission Offices OBJECTIVES, SCOPE, AND METHODOLOGY Our overall objectives were to determine whether the U.S. Nuclear Regulatory Commission (NRC) complies with applicable laws and regulations regarding expenses associated with furnishing, redecorating, purchasing furniture or making improvements to Commission offices and to determine whether associated l expenses are recorded and tracked during the complete term of office of each Presidential appointee. To address our objectives, we reviewed NRC files and documentation maintained by the Office of Administration (ADM). Specifically, we reviewed ADM's Commission expenditure file documentation for expenditures occurring from May 2,1995, through January 12,1999. This source documentation, such as invoices, forms the basis for important decisions for the expenditure of monies for offices of Presidential appointees at NRC. Our efforts included an examination of all the documentation in the files for th!s period. We also interviewed the appropriate ADM officials responsible for this process. We reviewed the relevant management controls forobligation and expenditure of monies for offices of Presidential appointees at NRC and performed our audit work from December 1998 through February 1999 in accordance with generally accepted Government auditing standards. ( l l OlG/99A-08 Page1 of1

\\ l l Appendix 11 Review of Expenses Associated With improvements to Commission Offices OVERVIEW OF NRC STANDARDS, PROCEDURES, AND RESPONSIBILITIES [ U.S. Nuclear Regulatory Commission (NRC) Management Directive (MD) 13.1, dated July 31, 1996, titled Property Management, establishes and applies standards and procedures for the use of property such as Federal Property Management Regulations, and incorporates relevant regulations of control agencies such as the General Services Administration. The Director, Office of Administration (ADM), provides overall management of the NRC property and supply programs. Office Directors and Regional Administrators ensure that (1) organizational requirements reflected in requisitions for supplies, furniture, equipment, and related services are fully justified and support existing NRC mission-related activities, and { (2) requisitions are certified for fumiture, equipment, related services, and supplies not listed in the NRC stock list.m The Director, Division of Contracts and Property Management, ADM, provides controls and accountability for NRC property, furniture, and supplies, and furnishes NRC property and supply, and warehouse services. MD 13.1 also provides that central accountability for NRC property is maintained by the Division of Facilities and Security (DFS), ADM. Specifically, the Chief, DFS, serves as the Property Management Officer and keeps records to ensure the SS,000 limitation established by Public Law 101-136 to furnish or redecorate an NRC political appointee's office is not exceeded.<23 { Stocked furniture items are held at the NRC warehouse, a central repository for bulk-supply stock and furniture, and are issued after receipt of an NRC Form 30, " Request for Administrative Services."' { 2 Section 614 of Public Law 101-136, (1989) and Section 618 of Public Law 102-393 (1992) have changed this provision to include the purchase of furniture or making improvements to Presidential appointees' entire suite of offices. olG/99A-08 Page 1 of 1 I L I

l App:ndix ill Rrvirw of Expinses Associttid With improv:m:nts to Commission Offices e arco h. t UNITED STATES y g NUCLEAR REGULATORY COMMISSION WASHINGTON, D.C. 20555 4 001 0

  • ,,,+9 July 6, 1999 MEMORANDUM TO: Thomas J. Barchi Assistant inspector General for Audits FROM:

Patricia G. Norry g Deputy Executive Direc oh'o7TEanagemen Se ices

SUBJECT:

REVIEW OF EXPENSES ASSOCIATED WITH FURNISHING, REDECORATING, PURCHASING FURNITURE OR MAKING IMPROVEMENTS TO COMMISSION OFFICES This responds to the June 2,1999, memorandum transmitting the subject audit report. I am pleased to note your conclusion that the NRC is in compliance with laws and regulations governing expenditures associated with furnishing, redecorating or making improvements to Commission offices. With respect to your specific recommendations, I submit the following: Recommendation 1 I Revise and update Management Directive (M.D.) 13.1, " Property Management," to reflect current organizational responsibilities and authority regarding expenditure of monies for offices of Presidential appointees.

Response

Agree. M.D.13.1," Property Management,"is currently being updated. As part of this update, we will revise the section pertaining to responsibilities and authority for monitoring the I expenditure of monies for Presidential appointee offices to reflect current Office of Administration organizational responsibilities. Completion: September 30,1999. Recommendation 2 Develop formal written procedures that clearly define the entire approval. justification, and recordkeeping process.

Response

Agree. This has been completed. ADM has issued standard operating procedures (copy attached) describing, in detail, the administrative process for documenting all expenditures for Commission dffices from the time of the initial request to receipt of final purchasing documents F L olGI99A-08 Page 1 of 7 F' L-

Appendix lil R: view of Expensis A? oci* tid With improv ments to Commission Offices 2 Recommendation 3 Develop a new tracking system to summarize source Jocumentr(ion w thin the Commission g expenditure file to facilitate monitoring total expenses subject '.c the. $5,000 statutory limitation. 5

Response

Agree. This has been completed. ADM has implemented a tracking n, for all Commission expenditures. Each Commissioner's file contains a spreauhu! which shows a separate running total for expenditures that apply and those that do not apply agains: the $5,000 limitation.

Attachment:

As stated I cc: Chairman Dieus Commissioner Diaz Commissioner McGaffigan Commissioner Merrifield SECY s I I OlG/99A48 Page 2 of 7

l Appendix lil R vi:w of Expensis Associrt;d With improv;ments to Commission Offices Attachment OFFICE OF ADMINISTRATION Procedures for Monitoring the $5,000 Limitation on Expenditures for Presidential Appointees' Offices (P.L. 101-136) l Initial Briefina for New Commissioners 1. Shortly after a new Commissioner enters on duty, the Deputy Executive Director for Management Services will brief the Commissioner on the provisions of I P.L.101-136. The new Commissioner will be provided a copy of the information contained in Attachment A which includes examples of what is and is not applicable to the $5,000 limitation. The Office of Administration (ADM), Director I or his designee will arrange a similar briefing for the Commissioner's staff. ll Commission Reauests I 1. When a member of the ADM staff receives a request for goods and services from a Commissioner's office that involves the expenditure of funds, including proposed Bankcard purchases, that staff member must forward the request to the cognizant Division Director for review. The staff member will copy the Allotment Financial Manager (AFM) and the ADM Program Analyst responsible for monitoring the Commission requests. The Program Analyst will enter the receipt date, description of the purchase and other pertinent information into the Commission Tracking System and will track the status of the request until completion and will provide periodic reports to the Director, ADM as required. The Program Analyst will determine if the request is significant enough to notify the Office Director immediately or await disposition by the cognizant Division Director (See Part 3 below). Significant requests generally will be for the purchase of furniture or equipment or for building alterations. Requests for stocked supplies or routine maintenance or repairs (e.g., cleaning, microwave repairs, repair of worn out or damaged furniture or equipment) do not need the approval of the Division or Office Director, but must be forwarded from the staff member receiving the request to the Program Analyst for entry into the Commission Tracking System. b 2. All Commission requests involving expenditure of funds require a statement regarding the intended use/need of the requirement which provides the basis for p. assessing whether the cost of the request should be applied against the $5,000 L limitation. Generally, this statement will be provided by the Commissioner's office. However, it can also be generated by ADM staff or management based on a meeting or conversation with the Commissioner to discuss the request or [ requirement. The ADM staff member receiving the statement of need will provide a copy to the cognizant Division Director and the AFM. The AFM will provide a copy of the statement to the ADM Funds Certifying Official (FCO) responsible for [ maintaining the Commission expenditure files. F olG/99A-08 Page 3 of 7 r a

Appendix 111 R;vi w of Expensis Assochted With improv ments to Commission Offic;s 3. The cognizant Division Director will discuss the request with the AFM for advice on whether the request should be applied against the $5,000 limitation. The Division Director will advise the Office Director of the planned disposition of the request prior to taking any action. The Office Director will make the final determination regarding applicability of the items against the $5,000 limitation. If the decision is that the request is applicable, the Commissioner's office will be notified by the Office Director prior to incurring any cost for the requirement. With the exception of maintenance repairs, supplies from stock and other iterns of routine nature which are self explanatory, the rationale for all purchases made for a Commission office, whether applied to the limitation or not, must be documented. The request must have a statement attached explaining the rationale for the decision and be signed and dated by the Office Director and forwarded to the FCO for placement in the Commissioner's file. lll Recordina Excenditures in the Commissioner's File 1. The FCO will provide a copy of the purchasing document showing the actual total cost of the requirement to the AFM for review. The AFM will then return the document to the FCO for incorporation into the Commissioner's file. This procedure also applies to any purchase (s) made via the Bankcard. ADM Bankcard holders shall provide the FCO with all pertinent documents pertaining to a Bankcard purchase for a Commissioner's office. The final purchasing j document must be combined with all other source documents in the Commissioner's file pertaining to the request (e.g., statement of need, rationale for application to the limitation) by the FCO. 2. All expenditures, except those noted above, in Section 11, item 1 must be listed by the FCO on a spreadsheet and contain the information shown in Attachment B. This listing will be placed on the left hand side of the Commissione.r's file. ) Attachments: As stated I ! = I i i lIl OlG/99A d8 Page 4 of 7 I.

Appendix Ill R: view of Exptnses Associated With improvements to Commission Offices Attachment A MAJOR PRC/ISIONS OF P.L. 101-136, SECTION 614 AS IMPLEMENTED BY FPMR D-222 Alm 232 $5,000 limitation to furnish, redecorate or make e improvements to the office of a political appointee o " office" is defined as the entire suite of offices assigned to the individual or under the individual's direct control (e.g. immediate office staff) $5,000 limitation applies to the entire term of the o appointee Limitation d_Q.es not acolv to: II 1) items or improvements having lasting, functional benefit to future holders of the office (e.g., security or lighting upgrades) 2) legitimate entitlement for executive schedule office - holders (e.g., coordinated seating arrangement, conference room) 3) maintenance, routine repairs and cyclical replacement due to wear.and tear (e.g., Restack) e Limitation acolies to: items of a decorative nature or motivated by personal preference (e.g., change in furniture I fabric). Judgement is the basis for applying these criteria. I IC has warned against any further " creative accounting" e OGC and GSA Policy advise no recent changes or interpretations to applicable laws and regulations E E e I L._ olG/99A 08 p, g, 3 og 7 I

l Appendix ill = R; view of Expensis A' roc.rt-d With improvements to Commis+ ion Officas EXAMPLES Items that would be counted against the $5,000 limitatior: e - Removal or replacement of existing serviceable built-in cabinets and book shelves. - Replacement of existing serviceable furniture based on personal preference for style, color, or pattern, if existing furniture is still in good condition. Includes g sofas, love seats, chairs, desks, bookcases, cabinets, g credenzas, end tables, coffee tables, etc. For example, replacing existing systems furniture with free standing traditional furniture (unless the free-standing furniture is "on-hand" in NRC warehouse). - Replacement of agency-furnished drapes, clocks, blinds, la carpets, wall coverings and other' furnishings that are in good condition. - Reupholstering of existing furniture when exis".ing upholstery is in good repair and matches decor. - Provision of special equipment (security) or furniture (special display stands not in NRC stock) for displaying incumbent's personal effects and possessions (e.g.,

artwork, collections of items for display).

Items that wculd not be counted agair.st the $5,000 limitation: - Changed door locks or necessary upgrades in security provisions for the suite. For example, security systems upgrades made available generally for the occupants of l = Commission suites or building occupants in general, but not special security provisions to protect the private property of the office incumbent. - Replacement of worn or damaged furniture or furnishings that are part of the standard furnishings for a Commission suite. For example, replacement of broken furniture, furniture with torn or soiled and uncleanable upholstery, damaged drapes, carpets, blinds, clocks, shelves and other furnishings which cannot easily be repaired. - Replacement of lost or missing items, including agency-supplied artwork and decorations, previously purchased for ) the suite. l - Special equipment or furniture, including desk chairs, to g accommodate a physical disability of an occupant under the g reasonable accommodation provisions of the Vocational Rehabilitation Acc. I OtG/99A-08 p,g, g og 7 I

Appendix Ill Review of Expenses Associated With Improvements to Commission Offices - Substitution of existing warehouse stock for existing suite furnishings. For example, change of desk style, including replacement of systems furniture desk with free-standing desk from warehouse stock, if an acceptable substitute is available from stock. - Additional furniture or furnishings required to accommodate business needs of occupant. For example, additional matching tables or cabinets on which to place printers, faxes, monitors, and other electronic devices. Other examples include additional furniture for additional staff. olG/99A-08 Page 7 of 7

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Appendix V Review of Expenses Associated With improvements to Commission Offices MAJOR CONTRIBUTORS TO THIS REPORT Anthony C. Lipuma Team Leader Michael J. Steinberg Auditor 'l OtG/99A-08 Page 1 of 1

Appendix VI Review of Expenses Associated With improvements to Commission Offices GLOSSARY: OFFICE OF THE INSPECTOR GENERAL PRODUCTS INVESTIGATIVE 1. INVESTIGATIVE REPORT-WHITE COVER An Investigative Report documents pertinent facts of a case and describes available evidence relevant to allegations against individuals, including aspects of an allegation not substantiated. Investigative reports do not recommend disciplinary action against individual employees. Investigative reports are sensitive documents and contain information subject to the Privacy Act restrictions. Reports are given to officials and managers who have a need to know in orde,r to properly determine whether administrative action is warranted. The agency is expected to advise the OlG within 90 days of receiving the investigative report as to what disciplinary or other action has been taken in response to investigative report findings. 2. EVENTINQUIRY-GREEN COVER The Event inquiry is an investigative product that documents the examination of events or agency actions that do not focus specifically on individual misconduct. These reports identify institutional weaknesses that led to or allowed a problem to occur. The agency is requested to advise the OlG of managerial initiatives taken in response to issues identified in these reports but tracking its recommendations is not required. 3. MANA GEMENT IMPLICA TIONS REPORT (MIR) - MEMORANDUM MIRs provide a " ROOT CAUSE" analysis sufficient for managers to facilitate correction of problems and to avoid similar issues in the future. Agency tracking of recommendations is not required. AUDIT 4. AUDITREPORT-BLUE COVER An Audit Report is the documentation of the review, recommendations, and findings resulting from an objective assessment of a program, function, or activity. Audits follow a defined procedure that allows for agency review and comment on draft audit reports. The audit results are also reported in the OlG's " Semiannual Report" to the Congress. Tracking of audit report recommendations and agency response is required. S. SPECIAL EVALUATION REPORT-BURGUNDY COVER A Special Evaluation Report documents the results of short-term, limited assessments. It provides an initial, quick response to a question or issue, and data to determine whether an in-depth independent audit should be planned. Agency tracking of recommendations is not required. REGULATORY 6. REGULATORY COMMENTARY-BROWN COVER Regulatory Commentary is the review of existing and proposed legislation, regulations, and policies so as to assist the agency in preventing and detecting fraud, waste, and abuse in programs and ( operations. Commentaries cite the IG Act as authority for the review, state the specific law, regulation or policy examined, pertinent background information considered and identifies OlG concerns, observations, and objections. Significant observations regarding action or inaction by the agency are reported in the OlG Semiannual Report to Congress. Each report indicates whether a response is required. olG/99A-08 Page 1 of 1

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