ML18060A194
| ML18060A194 | |
| 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-16-00721, OIG-16-A-20 | |
| Download: ML18060A194 (3) | |
Text
B. Baker 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 RECOMMENDATIONS: AUDIT OF THE U.S. NUCLEAR REGULATORY COMMISSION'S IMPLEMENTATION OF FEDERAL MANAGERS' FINANCIAL INTEGRITY ACT FOR FISCAL YEAR 2015 (OIG-16-A-20)
Please see below a status update pertaining to the subject audit report of September 19, 2016, and the Office of the Inspector General (OIG) correspondence of April 12, 2017.
Recommendation 2
Update and align agency guidance and processes related to internal control over program operations, quarterly performance review, and strategic planning.
Status Agree. The agency has revised Management Directive (MD) 4.4, Enterprise Risk Management and Internal Control, to align with the updated requirements in the OMB Circular A-123 , Management's Responsibility for Enterprise Risk Management and Internal Control , issued in July 2016. The revised MD 4.4 establishes an Enterprise Risk Management (ERM) governance and communication structure that aligns agency guidance and processes related to internal
control over program operations, Quarterly Performance Review (QPR), and strategic planning.
NRC developed and fully implemented an ERM Framework which included transforming the QPR process to an ERM analysis and discussion led by the Programmatic Senior Assessment Team (PSAT).
CONTACT: David Holley, OCFO 301-415-7325 Houman Rasouli, OEDO
301-415-7536 Milestones:
- Establish the PSAT - Completed (Memo and Charter, Agencywide Document Access and Management System (ADAMS) ML16067A159)
- Document the ERM Framework - Completed (ADAMS ML16328A168)
- Update MD 4.4 and Handbook - Completed (Issued by NRC , December 14, 2017; ADAMS ML17312B109)
Recommendation 3 Develop and implement enhanced record retention requirements for documentation related to internal control and corrective action plans to conform to the guidance in MD 4.4,Section III.
Status Agree. The agency has revised MD 4.4, effective December 14, 2017, to align with the updated requirements in the OMB Circular A-123. Prior to the revision, staff updated the Internal Control Plans (ICPs) for all business lines to better align with the requirements in the prior version of MD 4.4,Section III. The ICP template provides a summary of the agency's approach to programmatic internal control and corrective action plans. Business line managers review the
ICP and elevate enterprise-wide risks for consideration by the PSAT.
The agency has enhanced the record retention for documentation related to ICPs. The ICP includes a section for closed actions; as control activities are completed throughout the fiscal
year, the completed activities are moved to the closed section. Staff update the ICPs on a semi-annual basis. End-of-fiscal-year ICPs are stored on OCFO's shared drive. The Internal Control and Planning Team has created an Internal Control SharePoint site as the agency's "one-stop-shop" for links to internal control requirements, guidance, documentation, and communications.
Milestones:
- Update the Business Line Internal Control Plans - Completed (New Template, ADAMS ML16155A232)
- Issue Interim Guidance for Programmatic Internal Control - Completed (Agencywide Document Access and Management System (ADAMS) ML16155A251)
- Establish an Internal Control SharePoint site as a "one-stop-shop" - Completed
- Update MD 4.4 and Handbook - Completed (Issued by NRC , December 14, 2017; ADAMS ML17312B109) cc: S. Zane, OIG E. Rivera, OIG
J. Storch, OIG
R. Lewis, OEDO J. Jolicoeur, OEDO
ML18060A194 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