OIG-22-A-03, Status of Recommendation: Results of the Audit of the Nuclear Regulatory Commissions Financial Statements for Fiscal Year
| ML22263A263 | |
| Person / Time | |
|---|---|
| Issue date: | 09/20/2022 |
| From: | Virkar H NRC/OIG/AIGA |
| To: | Dan Dorman, Clay Johnson NRC/EDO, NRC/OCFO |
| Cooper T | |
| References | |
| OIG-22-A-03 OIG-22-A-03 | |
| Download: ML22263A263 (2) | |
Text
NRC Headquarters l 11555 Rockville Pike l Rockville, Maryland 20852 l 301.415.5930 www.nrcoig.oversight.gov MEMORANDUM DATE:
September 20, 2022 TO:
Daniel H. Dorman Executive Director for Operations Cherish K. Johnson Chief Financial Officer FROM:
Hruta Virkar /RA/
Assistant Inspector General for Audits
SUBJECT:
STATUS OF RECOMMENDATION: RESULTS OF THE AUDIT OF THE NUCLEAR REGULATORY COMMISSIONS FINANCIAL STATEMENTS FOR FISCAL YEAR 2021 (OIG-22-A-03)
REFERENCE:
CHIEF FINANCIAL OFFICER, OFFICE OF THE CHIEF FINANCIAL OFFICER, MEMORANDUM DATED SEPTEMBER 2, 2022 Attached is the Office of the Inspector Generals (OIG) analysis and status of recommendation as discussed in the agencys response dated September 2, 2022. Based on this response, all recommendations are now closed.
If you have any questions or concerns, please call me at (301) 415-5915 or Terri Cooper, Team Leader, at (301) 415-5965.
Attachment:
As stated cc:
M. Bailey, OEDO E. Stahl, OEDO J. Jolicoeur, OEDO RidsEdoMailCenter Resource OIG Liaison Resource EDO_ACS Distribution
Audit Report RESULTS OF THE AUDIT OF THE NUCLEAR REGULATORY COMMISSIONS FINANCIAL STATEMENTS FOR FISCAL YEAR 2021 OIG-22-A-03 Status of Recommendation 2
Recommendation 9:
NRC management should enhance its fluctuation analysis control by requiring the explanations documented are supported by underlying business events, therefore connecting changes in the agencys accounting records to its business environment and operations.
Agency Response Dated September 2, 2022:
OCFO has worked with the appropriate NRC offices to better determine the causes of account fluctuations. The updated fluctuation language includes more detail on the causes of the fluctuations and was included in the quarter 3 FY 2022 financial statements that were submitted to OMB.
OIG Analysis:
The OIG reviewed the Quarter 3 FY 2022 financial statements and verified the enhanced fluctuation language documented to explain account fluctuations. This recommendation is now closed.
Status:
Closed.