OIG-15-A-16, Status of Recommendations: Audit of the U.S. Nuclear Regulatory Commissions Reactor Business Lines Compliance with Agency Non-Financial Internal Control Guidance, Dated April 17, 2018
| ML18107A139 | |
| Person / Time | |
|---|---|
| Issue date: | 04/17/2018 |
| From: | Baker B NRC/OIG/AIGA |
| To: | Mccree V, Maureen Wylie NRC/EDO, NRC/OCFO |
| References | |
| OIG-15-A-16 | |
| Download: ML18107A139 (3) | |
Text
UNITED STATES NUCLEAR REGULATORY COMMISSION WASHINGTON, D.C. 20555-0001 OFFICE OF THE INSPECTOR GENERAL April 17, 2018 MEMORANDUM TO:
Victor M. McCree Executive Director for Operations Maureen E. Wylie Chief Financial Officer FROM:
Dr. Brett M. Baker /RA/
Assistant Inspector General for Audits Office of the Inspector General
SUBJECT:
STATUS OF RECOMMENDATION: AUDIT OF THE U.S.
NUCLEAR REGULATORY COMMISSIONS REACTOR BUSINESS LINES COMPLIANCE WITH AGENCY NON-FINANCIAL INTERNAL CONTROL GUIDANCE (OIG-15-A-16)
REFERENCE:
CHIEF FINANCIAL OFFICER AND EXECUTIVE DIRECTOR FOR OPERATIONS MEMORANDUM DATED MARCH 26, 2018 Attached is the Office of the Inspector Generals (OIG) analysis and status of recommendation 1 as discussed in the agencys response dated March 26, 2018.
Based on this response, recommendation 1 is now closed. Recommendations 2 and 3 were previously closed. Therefore, all recommendations from this audit are now closed.
If you have questions or concerns, please call me at (301) 415-5915 or Paul Rades, Team Leader, at (301) 415-6228.
Attachment:
As stated cc:
R. Lewis, OEDO H. Rasouli, OEDO J. Jolicoeur, OEDO J. Bowen, OEDO S. Hudson, OCFO EDO_ACS Distribution Resource RidsOcfoMail Center
Audit Report AUDIT OF NRCS REACTOR BUSINESS LINES COMPLIANCE WITH AGENCY NON-FINANCIAL INTERNAL CONTROL GUIDANCE OIG-15-A-16 Status of Recommendations Recommendation 1:
Implement the U.S. Nuclear Regulatory Commission (NRC)
Management Directive and Handbook 4.4, Internal Control, non-financial internal control requirements.
Agency Response Dated March 26, 2018: Agree. The agency has documented in the Business Line Internal Control Plans its non-financial internal control approach for planning, assessing risk, testing, and taking corrective actions. Additionally, the agency has revised Management Directive (MD) 4.4, Enterprise Risk Management and Internal Control, to align with updated requirements in the Office of Management and Budget (OMB) Circular A-123, Managements Responsibility for Enterprise Risk Management and Internal Control. The revised MD 4.4, establishes an Enterprise Risk Management governance and communication structure that supports a proactive approach to non-financial internal control, and is integrated into the agencys strategic planning and Quarterly Performance Review processes.
CONTACT: David Holley, OCFO (301) 415-7325 Houman Rasouli, OEDO (301) 415-7536 Milestones:
Issue Interim Guidance for Programmatic Internal Control - Completed Update the Business Line Internal Control Plans -
Completed OMB to issue the revised Circular A-123 - Completed (Issued by OMB, July 15, 2016)
Update MD 4.4 and Handbook - Completed (Issued by NRC, December 14, 2017)
Audit Report AUDIT OF NRCS REACTOR BUSINESS LINES COMPLIANCE WITH AGENCY NON-FINANCIAL INTERNAL CONTROL GUIDANCE OIG-15-A-16 Status of Recommendations Recommendation 1 (cont.):
OIG Analysis:
OIG has reviewed and verified the agencys actions to implement the revised MD 4.4, Enterprise Risk Management and Internal Control. OIG has determined the agencys actions meet the intent of this recommendation. Therefore, this recommendation is now closed.
Status:
Closed.