ML20128C492

Review of NRC Budget Execution Process

ML20128C492
Person / Time
Issue date:	01/07/1993
From:	NRC OFFICE OF THE INSPECTOR GENERAL (OIG)
To:
References
OIG-92A-07, OIG-92A-7, NUDOCS 9302040040
Download: ML20128C492 (23)

Text

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I OFFICE OF THE INSPECTOR GENERAL US NUCLEAR REGULATORY COMMISSION REVIEW OF NRC'S BUDGET EXECUTION PROCESS l

OlG/92A-07 January 7,1993 I

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UNITED STATES NUCLEAR REGULATORY COMMISSION a

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WASHINGTON, D.C. 20h06 E

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January 7,1993 I

OFFICE OF THE INGPECTOR GENERAt.

I MEMORANDUM FOR: James M. Taylor Executive Director for Operations 6J FROM:

Thomas archi Assistant inspector General for Audits I

SUBJECT:

REVIEW OF NRCS BUDGET EXECUTION PROCESS g

I Attached is the Office ofInspector General's audit report on the ' Review of NRCs Buddet Execution Process".

l On December 21,1992, the Deputy Executive Director for Nuclear Materials Safety, Safeguards and Operations Support provided his response to a draft of our report. The Deputy Execu:ive Director did not express any comments on our draft report since it l

contained no recommendations for corrective action.

l

Attachment:

As stated l

cc:

11. Thompson, EDO J. Sniczek, EDO S. Chilk, SECY

.I W. Parler, OGC D. Rathbun, CA T. Murley, NRR I

E. Jordan, AEOD E. Beckjord, RES R. Bernero, NMSS I

P. Norry, ADM R. Scroggins, OC I

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I T. Martin, RI g

S. I!bneter, Ril A. II. Davis, RIII l

R. Martin, RIV J. Martin, RV J.131aha, lido l

J. Funches, ICC I

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I Review of NRC's Budget Execution Process TAllla OF CONTENTS I

I I NT R O D U C TI O N.......................................

1 D AC KG il O U N D...................................

1 I

FINDINGS............................................

2 I

HUDGET EXECUTION METilODOLOGY,......

3 ADMINISTilATIVE CONTilOL OF FUNDS.............

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CO N CLU S I O N S........................................

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AG ENC Y CO M M ENTS..................................

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APPENDICES I

Objectives, Scope and Methodology 11 Glossary III Allottee and Office Within each Mission Area l

IV Budget Formulation and Execution Processes V

Agency Comments on Draft Report I

VI U.S. NitC Functional Organization Chart

,l Vil Major Contributors to this Iteport

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I lleview of Nitti 11udget Execution Proccu INTRODUCTION g

The Office of the Inspector General has completed a review of the U.S.

I Nuclear Regulatory Commission (NRC's) budget execution process. We conducted this review in part to assess concerns raised by the Office of hianagement and Budget (Oh111) regarding NRC's budget execution process.

I The objectives of our audit were to (1) evaluate NRC's system to maintain administrative control of its funds, and (2) assess wnether NRC's budget l

execution process is consistent with its formulation process.

The review was limited to determining whether the agency complied with applicable laws, regulations, and internal policies and procedures relating to the budget execution process. This included assessing NRC's compliance with the Chief Financial Officers (CFO) Act of 1990 and Oh1B Circular A 34, I

Instructions on Budget Execution. We performed no testing on selected transactions beyond the point of verifying initial entry into the accounting l

system. The period covered by our review was Fiscal Year (FY) 1991.

Because NRC was updating its Five Year Plan (FYP) and revising the budget formulation process, we felt it was inappropriate to make an in depth review I

at this time, and we are making no recommendations in this report, llowever, following implementation of the changes,we plan to do an audit of the overall I

budget formulation process. For additional details on our objectives, scope, and methodology, see Appendix 1.

I IIACKGROUND I

NRC formulates and executes its budget based on seven mission areas. When NRC receives its annual appropriation from Congress and quarterly apportionments from Oh1B, the agency's budget office allots each apportionment by organization to 15 allottees. Each allottee is allocated program support, administrative support, or travel funds in accordance with I

their f' ancial plans, Personnel (ompensation and benefits funds are allotted m

to and controlled by the Executive Director for Operations (EDO).

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olo/V2A47 Page 1 I

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I Itniew of NitC's lludgt 11xecution l'rocess For a glossary of budget terminology, more information on how funds are g

allocated to mission areas, and a discussion of NRC's budget formulation and execution processes, see Appendices 11,111, and IV, respectively.

I The CFO Act of 1990 requires the development and maintenance of an integrated accounting and financial management system that provides for the g

integration of accounting and budgetinginformation. The Act further directs g

the agency's CFO to monitor the financial execution of the budget in relation to actual expenditures and to prepare and submit to the head of the agency g

timely performance reports. The Act also requires the development of performance measures as part of the agency's annual financial report to OMB.

These performance measures are designed to inform the taxpayers of how l

Federal programs are working and to enable Government managers to more efficiently monitor the resources assigned to them, OMB Circular A 34 contains instructions relating to apportionments, reapportionments, financial plans, deferrals, proposed and enacted rescissions, g

systems for administrative control of funds, administrative division of funds, allotments, reports on budget execution, and reports on violations of the Antideficiency Act.

The apportionment process is intended to prevent l

deficiency of funds in an account or supplemental appropriations and to achieve the most effective and economical use of amounts made available, l

FINDINGS Based on our limited work, we believe that NRC has generally complied with I

the budget execution requirements of OMB Circular A 34 and the CFO Act.

W We did note, however, two areas of the budget execution process that could l

be strengthened.

These areas pertain to NRC's budget execution methodology and the agenev's efforts to improve the administrative control over funds. Because NRC is in the midst of strengthening these areas, we are g

not making any recommendetions. Ilowever, we plan to make an in-depth 3

assessment of the budget formulation process after the changes are fully implemented.

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, Resiew of NRC's Budget Execution Process llUDGET EXECUTION METilODOLGY A primary goal of the CFO Act is to improve the Federal government's financial management practices, including the budget execution process. The NRC has historically executed its budget in a programmatic manner (i.e., by major programs).

Although this methodology generally complies with I

applicable laws, regulations, policies, and procedures, it does not provide optimal accountability for budget resources. NRC conducts its business, and performs its regulatory mission, in more of a functional manner (i.e., via inspections and regulatory development). Therefore, the implementation of a more functionally oriented budget execution process would establish a l

stronger relationship between budget performance and overall agency performance, and would provide enhanced accountability for, and management of, budget resources. OMB has also encouraged the agency to I

adopt a more functionally-oriented approach to budget formulation and execution.

I To improve the agency's financial management to better meet the intent of the CFO Act and to respond to OMB's suggestions, the NRC is making I

changes to its budget execution methodology that will result in a more functionally oriented reporting process. For example, administrative support costs (such as training and computer services) are no longer allocated to all I-mission areas but are reported within those areas where the costs are ultimately expended. Also, management ariticipates that the agency's current l

payroll system will be replaced in the near future by a system that will possess, among other things, a labor cost distribution capability. This will i

provide the agency with an enhanced ability to match labor costs with functional reporting areas.

I We believe NRC's plans in this area are a step in the right direction that will establish a better linkage between budget execution and overall agency performance. With the advent of the CFO Act and the requirement to l

develop program and financial performance measures, budget performance must be related to overall agency performance in order to produce meaningful information for the agency's annual report.

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I Review of NRC's Budge Execution l'tocess s

ADMINISTRATIVE CONTROL OF FUNDS Based on our limited testing, we found that NRC has gen: rally maintained adequate administrative controls over its appropriated funds. This wa based l

on our review of 5 of 15 allottees, accounting for over 68 percent (excluding personnel ecmpensation and benefits) of the agency's budget for FY 1991.

g We selected and tested 50 transactions relating to travel, purchases, E

reprogramming, and other related financial activities to determine if each transaction was appropriately tracked for budget execution purposes. This included determining: appropriateness of supporting documentation, including approval authority; whether budget information was transmitted to DBA; whether budget data was entered into the agency's accounting system; and l

whether allottees reviewed accounting and budget reports to ensure the accuracy of reported data.

For reprogramming transactions, we also g

determined whether appropriate financial plan char.ges were implemented.

5 Although a few minor errors were found, our tests disclosed no significant exceptions in the process used by allottees to track the transactions tested.

However, the agency has recognized the need to strengthen overall administrative control of funcis.

I Specifically, we noted that DBA was in the process of updating / revising the funds control procedures used by the agency's allotteer. to ensure compliance E

with prescribed funds control procedures. DBA currently plans to issue the 5

revised procedures in early calendar year 1993. After its issuance, DBA intends to conduct periodic reviews of allottee's compliance with the provisions of the manual.

The development and issuance of the administrative funds control manual, and the corresponding compliance reviews, are inte ;ded as a means 'o enhance the funds control practices within l

the agency. We support DBA's efforts in this regard and believe that the compliance review process should begin at the earliest practicable date after E

issuance of the funds control manual.

E CONCLUSIONS We believe NRC management should continue to develop a more functionally-oriented budget execution process that provides management a I

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g Review of NRC's Iludget Execution Proccu I

better presentation of the relationship between budget formulation and execution, and agency performance. With the advent of the CFO Act and the requirement to develop program and financial performance measures, budget l

performance must be related to overall agency performance in order to produce meaningful information for the agency's annual report.

We also believe agency financial management will be further strengthened with the development and issuance of procedures to ensure better controls g

over administrative funds.

AGENCY COMMENTS l

On December 21,1992, the Deputy Executive Director for Nuclear Materials Safety, Safeguards and Operations Support provided a response to our draft report, which is included as Appendix V.

The Deputy Executive Director did not express any comments on our draft g

report since it contained no recommendations for corrective action.

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I Appendix i I

Review of NRC's Budget Execution Process OlljECTIVES, SCOPE, AND METIIODOLOGY l

We conducted our review at NRC lleadquarters and Regions 11 and til from March to July 1992. One purpose of our audit was to review NRC's system for the administrative control of funds to ensure compliance with applicable I

laws, regulations, policies, and procedures, Another purpose of our audit was to determine if NRC's budget execution process is consistent wah its I

formulation to ensure accountability for appropriated funds. Our review included:

l A review of pertinent NRC Manual Chapters, Federal regulations, and NRC operating procedures.

A test of transactions for 5 of the 15 allottees, which represented over 68 percent (excluding personnel compensation and benefits) of the agency's budget for FY 1991, to determine if:

each transaction was appropriately tracked for budget l

execution purposes.

budget information was transmitted to Division of I

Budget and Analysis.

each transaction was accurately entered into the agency's Integrated Financial Management Information System (IFMIS).

allottees reviewed IFMIS reports to ensure accuracy of reported data.

An examination of selected reprogramming transactions to ensure l

that proper approval was obtained.

Discussions with NRC personnel who are associated with the I

budget execution process.

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l Review of NRC's Budget Exocution Process 5

Our auuit was performed 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.

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Appendix ll Review of NRC's Budgot Docution Process GLOSSARY l.

Administrative Any distribution of an appropriation or fund.

Division of Funds Overabligation or overexpenditure of the following administrative divisions of funds are I

always violations of the Antideficiency Act:

apportionments, allotments, and suballotments.

I Allotment The authority to incur obligations within a specified

amount, pursuant to OMB l'

apportionment action or other statutory authority making funds available for obligation. Within the NRC, allotments are issued by the Director of the I

Division of Budget and Analysis (DBA) to those individuals who have been designated to receive g

such allotments.

Apportionment A distribution made by OMB of amounts l

available for obligation in an appropriation or fund account into amounts available for specified g

time periods, activities, projects, objects, or 5

combinations thereof.

ll Appropriation The statutory authority that allows Federal -

agencies to incur obligations and to make payments out of the Treasury for specified I

purposes.

Financial Plan Issued to allottees by the Director of DBA for I

the primary purpose of ensuring that funds are allocated in a manner consistent with the agency's

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Five Year Plan (FYP) and with any restrictions contained in applicable authorization or appropriation laws.

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Review of NRC's Budget Execution Process a

Fund Limitation Refers to the maximum amount made available in an allotment to finance specific types of obligations, g-Obligation Amounts of orders placed, contracts awarded, services received, and similar transactions during a given period that require payments during the same or a future period. No amount should be g

reported as an obligation unless supported by 5

documentary evidence of transactions authorized by law.

Outlay The distribution of cash, issuance of a check, maturing of interest coupons, or issuance of l

bonds or notes.

Program Activity The normal level of financial control specified in the financial plans issued by DBA. For program support funding, designates the program within the NRC FYP.

For administrative support funding, designates an activity within the NRC FYP. For reimbursable work, used to indicate whether funds have been provided for work for another federal agency or for a non federal g:

entity.

E-Program Element Varies with the type of funds.

For program ll support funding, identifies the program element within the NRC FYP. For administrative support g

funding, identifies the object classification code 3

which designates the nature of the services or articles procured.

A standard listing of such codes is contained in OMB Circular A-11.

Reapportionment A revision approved by OMB of a previous l

apportionment for an appropriation or fund 3CCount.

olG/92A-07 Page 2 of 3 I

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I Appendix 11 Review of NRC's Budget Execution Process Warrant The official document issued pursuant to law by the Secretary of the Treasury that establishes the l

amount of moneys authorized to be withdrawn from the central accounts maintained by the Treasury.

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I Appendix 111 Review of NRC's Budget Exocution Process ALIDTTEE AND OFFICE WilllIN EACII MISSION AREA IHOGRetS MJIYI'117.S OFFICES Reactor Safety arti Safeguards Reguhtkx1 NRR NRR Region I Region I l

Region 11 Region Il Region III Region III Region IV Region IV I

Region V Region V Nudcar Safety Researdi RES RES Nudear Material arriI2wInti NMSS NMSS l

Warte Safety and Safegumds Regulation Region 1 Region 1 Region II Region 11 Region III Region 111 I

Region IV Region IV Region V Region V High-Inel Nudear Waste Regulation NMSSHLW NMSS RES-IILW RES l

COMM ACNW COMM LSSA Special mrl Indeperrbnt Resiews, AEOD AEOD Inwstigations, mrl Enfor ment COMM ACRS/ACNW I

COMM ASLBP EDO OI EDO OE Nudcar Safety Management and Support COMM COMM EDO EDO I

ADM CDNS COMM OGC l

COMM GPA EDO OC ADM ADM IRM IRM COMM SECY l

oiarnAm age i or 2 I

Append!x ill Review of NRC's Budgot Execution Process I

IHOGIMMS AlJDrlVFS O m CFE I

Ntdear Safety Management and Suppcxt (cont.)

OP OP EDO OSDBU/CR hgeocr Geneml 1G OlG I

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Appondlx IV I~

RcA4sev of NRC's Budget Execution Process BUDGET FORMULATION AND EXECUTION PROCESSES I

Budget Formulation Process

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I Appendix IV Review of NRC's Budget Execution Process I

Budget Execution Process g

for FY 1991 I'

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L'nol4 gated Approprintma Fy 1990 lbods 1240 10'90 Apportionment Apportionment Apportionment g,,g,.,

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Resolutaan 1230 2/91 3/91 10/90 I

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Review of NRC's Budget Execution Process l

AGENCY COMMENTS ON DRAFF REPORT I

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'g UNITED STATES NUCLEAR REGULATORY COMMISSION c

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wAsumtot o c. rossa December 21, 1992 I

MEMORANDUM FOR:

Thomas J. Barchi Assistant inspector General for Audits FROM:

Hugh L. Thompson, Jr., Deputy Executive Director for Nuclear Materials Safety, Safeguards and Operations Support

SUBJECT:

OPAFT REPORT ON REVIEW Of NRC'S BUDGET EXECUTION PROCESS I

In response to your December 3, 1992, memorandum. I have had appropriate staff review the subject draft. I am pleased to note that your report finds that the NRC has generally complied with the budget execution requirements of OMB Circular A-34 and the Cf0 Act. I am also gratified that you recognize and agree with the efforts currently underway within the agency to improve the administrative control of funds during budget execution.

in view of those findings, and since the report does not contain any recommendations for corrective action, I have no comments on the draft report.

I y le%

Hugh. Thompson, J.,

Executive Olr ctor for Nuc ear erials Safety, S eguards and Opera s Support J-I I

OtG/92A41 Pay 1 d 1 I

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I Appendix VI i

Review of NRC's Budget Exocution Process i

U.S. NRC FUNCTIONAL ORGANIZATION CIIART I

EXECUTIVE DIRECTOR FOR OPERATIONS I

A44tBT ANY POR OMRADONS I

I DEPUTY EJIECUTIVE DanicTom pOR DEpVTY t1ECUTIVE DsNCTOR FOR omet 07 NUCLtAM MATEM Ata 8ME1Y, NUCLEAR REAC 7OR REQUULT10N.

POUCY PLANNING SAF(GUARDS & OPERATIONS SUP90RT R4GON AL OPERATIONS 4 MatARCH OfFtCE Of 0FYtCE Of OmC4 0F OmCE Of CFfICE Of OfflCf OF OfnCE OF ST Af t PROGRAMS ENFORCEMENT 4NVIAfl0ATIO48 ADMIN 68 TRAf10N MRSONkIl MN4OUDATION THE CONTROLLfD I

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Off1CE OF NucLAAR OmCt OF Ota ADVANT ACED BU4setSS MAf tRAALS SMITY INFO 81MADON MSCOMCES UTILflATION AND CML MGHTS I

ANOSMtuuARDS M AN AfMMEN T rra..........a..........

AN ALYSIS AND EVALUAfl0N I

OF OPERATIONAL DATA

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d NUCLEAR RiouLATORY l

NUCLEAR MACTOR MistARCH MOULAllON

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AREA AUDITED d

OlGfr2A41 Page 1 of I

I Appendix Vil I

Review of NRC's Budgot Execution Process MAJOR CONTRIBUTORS TO TIIIS REPORT I

William L Glenn, Jr., Team Leader, Financial Management Team Gary Janosko, Senior Auditor Ed Gillen, Auditor I

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