ML18060A057

Status of Recommendation: Audit of the U.S. Nuclear Regulatory Commission'S Reactor Business Lines' Compliance with Agency Non-Financial Internal Control Guidance (OIG-15-A-16)

ML18060A057
Person / Time
Issue date:	03/26/2018
From:	Mccree V, Maureen Wylie NRC/EDO, NRC/OCFO
To:	Baker B NRC/OIG/AIGA
Bowlin E
References
OEDO-17-00024, OIG-15-A-16
Download: ML18060A057 (3)

Text

UNITED STATES NUCLEAR REGULATORY COMMISSION WASHINGTON, D.C. 20555-0001 March 26, 2018 MEMORANDUM TO: Dr. Brett M. Baker Assistant Inspector General for Audits Office of the Inspector General FROM: Maureen E. Wylie /RA/

Chief Financial Officer Victor M. McCree /RA/

Executive Director for Operations

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)

Please see below a status update pertaining to the subject audit report of June 25, 2015, and the Office of the Inspector General correspondence of March 16, 2017.

Recommendation 1 Implement the U.S. Nuclear Regulatory Commission (NRC) Management Directive and Handbook 4.4, Internal Control, non-financial internal control requirements.

Status 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 the updated requirements in the Office of Management and Budget (OMB) Circular A-123, Management's 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

B. Baker Milestones:

• Issue Interim Guidance for Programmatic Internal Control - Completed (Agencywide Document Access and Management System (ADAMS) ML16155A251)

• Update the Business Line Internal Control Plans - Completed (New Template, ADAMS ML16155A232)

• 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; ADAMS ML17312B109) cc: S. Zane, OIG P. Rades, OIG J. Storch, OIG R. Lewis, OEDO J. Jolicoeur, OEDO

ML18060A057 OFFICE OCFO/DPB/ICPT OCFO/DPB/ICPT OCFO/DPB OCFO/DPB NAME EBowlin DHolley RAllwein SMCoffin DATE 03/01/18 03/01/18 03/01/18 03/05/18 OFFICE DCFO EDO CFO NAME BFicks VMMcCree MEWylie DATE 03/ /18 03/26/18 03/06/18