ML19087A212
| ML19087A212 | |
| Person / Time | |
|---|---|
| Issue date: | 03/28/2019 |
| From: | Baker B NRC/OIG/AIGA, OIG Watch |
| To: | Margaret Doane, Maureen Wylie NRC/EDO, NRC/OCFO |
| References | |
| OIG-15-A-12 | |
| Download: ML19087A212 (6) | |
Text
UNITED STATES NUCLEAR REGULATORY COMMISSION WASHINGTON, D.C. 20555-0001 OFFICE OF THE INSPECTOR GENERAL March 28, 2019 MEMORANDUM TO: Maureen E. Wylie Chief Financial Officer Margaret M. Doane Executive Director for Operations FROM: Dr. Brett M. Baker /RA/ Assistant Inspector General for Audits
SUBJECT:
STATUS OF RECOMMENDATIONS: AUDIT OF THE U.S. CONTROLS OVER FEE REVENUE (OIG 15-A-12)
REFERENCE:
CHIEF FINANCIAL OFFICER MEMORANDUM DATED MARCH 5, 2019 Attached is the Office of the is and status of recommendations as discussed March 5, 2019. Based on this response, recommendations 1 and 4 remain resolved. Recommendations 2, 3, and 5 through 7 were previously closed. Please provide an updated status of the resolved recommendations by July 15, 2019. OIG issued this report in final on March 19, 2015, and by memorandum dated May 6, 2015, the agency acknowledged agreement with OIG on these recommendations. Office of Management and Budget Circular No. A-123 (M-16-17), action, in a timely manner, on audit recommendations on which agreement with the OIG tion numbers 1 and 4 have been in resolved status for more than 3 years. If you have questions or concerns, please call me at (301) 415-5915, or Eric Rivera, Team Leader, at (301) 415-7032.
Attachment:
As stated cc: R. Lewis, OEDO D. Jackson, OEDO J. Jolicoeur, OEDO S. Miotla, OEDO S. Mroz, OEDO S. Hudson, OCFO EDO_ACS Distribution Resource RidsOcfoMailCenter Resource Audit Report INTERNAL CONTROLS OVER FEE REVENUE OIG-15-A-12 Status of Recommendations 1 Recommendation 1: Establish policies and procedures to centralize the control of TAC setup. Agency Response Dated March 5, 2019: Agree. The Office of the Chief Financial Officer (OCFO) implemented the Cost Activity Code System (CACS) as the central authoritative source for creating and managing CAC codes, effective October 1, 2017. During Fiscal Year (FY) 2018, the OCFO merged the policy for creating and managing Enterprise Project IDs (EPIDs) into the existing CAC guidance to create a single policy and guidance document for creating and managing labor reporting codes. The OCFO issued the final Labor Reporting Policy and Guidance in October 2018. The OCFO continues to work with the Office of Administration (ADM) on updating the agency policy and procedures in Management Directive (MD) 10.43, Time and Labor Reporting. Offices provided their comments on a draft on August 22, 2018. OCFO will finalize MD 10.43 in accordance with the timeline and requirements set forth by ADM. Milestones: 1. Centralize in the OCFO the control of setup for CACs that are non-billable, non-docket Complete. 2. Provide guidance and conduct CAC system user training about: the procedures for CAC setup, the data exchange in relation to the program office workload management systems, and the OCFO approval/governance role Complete 3. Establish policies and procedures to centralize the control of CAC setup for billable, docket-related, and/or project-related CACs Complete. 4. Update Management Directive 10.43, Time and Labor Reporting Extended to 06/30/2019. The OCFO lead is Erikka LeGrand.
Audit Report INTERNAL CONTROLS OVER FEE REVENUE OIG-15-A-12 Status of Recommendations 2 Recommendation 1 (cont.): OIG Analysis: The actions proposed by the agency meet the intent of the recommendation. This recommendation will be closed after OIG reviews and verifies that the new policies and procedures and revised Management Directive March 5, 2019, memorandum adequately establishes policies and procedures to centralize the control of TAC setup. Status: Resolved.
Audit Report INTERNAL CONTROLS OVER FEE REVENUE OIG-15-A-12 Status of Recommendations 3 Recommendation 4: Design and implement a plan to improve the TAC validation process. Agency Response Dated March 5, 2019: Agree. The actions to complete the new standard fee billing validation process began during FY 2018 after implementation of the new CAC/EPID coding structure and the CACS system. The OCFO formed an intra-agency workgroup to design and implement a standard fee billing validation process. The workgroup developed a draft design process that improves accountability and control by adding management oversight and awareness concerning the use of the EPID for capturing fee billable labor hours. System changes to the CACS and the Reactor Program System were completed in December 2018 to add the EPID Contact and EPID Contact Supervisor fields to the EPID record in order to aid in the review and oversight of the data. A pilot of the new process started in February 2019 and is due to be completed by mid-March 2019 with a final review and process changes to occur following the pilot. Training on the new process will occur during May/June of 2019 with a target completion date of June 30, 2019. Milestones: 1. Design a plan to standardize and improve the staff hours validation process Complete. 2. Design and complete a more effective validation report Extended to 06/30/2019. The OCFO lead is Jawanza Gibbs-Nicholson. 3. Provide guidance and training for the standard validation process Extended to 06/30/2019. The OCFO lead is Jawanza Gibbs-Nicholson.
Audit Report INTERNAL CONTROLS OVER FEE REVENUE OIG-15-A-12 Status of Recommendations 4 Recommendation 4 (cont.): 4. Implement the improved CAC validation process Extended to 06/30/2019. The OCFO lead is Jawanza Gibbs-Nicholson. OIG Analysis: The actions proposed by the agency meet the intent of the recommendation. This recommendation will be closed when OIG reviews the completed independent CAC validation process and determines that NRC has designed and implemented a plan to improve the CAC validation process. Status: Resolved.