ML20195K249
| ML20195K249 | |
| Person / Time | |
|---|---|
| Issue date: | 01/20/1988 |
| From: | Zech L NRC COMMISSION (OCM) |
| To: | Bush G, Jason Wright HOUSE OF REP., SPEAKER OF THE HOUSE, PRESIDENT OF U.S. & EXECUTIVE OFFICES, SENATE, PRESIDENT OF THE SENATE |
| References | |
| NUDOCS 8802040107 | |
| Download: ML20195K249 (18) | |
Text
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pa cro e g o, UNITED ST ATES NUCLEAR REGULATORY COMMISSION i 3 + cE ,s WASHINGTON, D. C. 20555
- / Ag,c o, . 4
% %s+...J CHAIRMAN January 20, 1988 The President The White House Washington, DC 20500
Dear Mr. President:
An evaluation of the system of internal accounting and administrative control of the U. S. Nuclear Regulatory Comission in effect during FY 1987 was performed in accordance with Guidelines for the Evaluation and Improvement of the Reporting on Internal Control Systems in the Federal Government, issued Fy' the Director of the Office of Management and Budget, in consultation with the Comptroller General, as required by the Federal Managers' Financial Integrity Act of 1982.
The evaluation included an analysis of whether the system of internal accounting and administrative control of the Nuclear Regulatory Comission was in compliance with the standards prescribed by the Comptroller General. The objectives of the system are to provide reasonable assurance that:
- Obligations and costs are in compliance with applicable law;
- Funds, property, and other assets are safegudrded against waste, loss, unauthorized use, or misappropriation;
- Revenues and expenditures applicable to agency operations are properly recorded and accounted for to permit the preparation of accounts and reliable financial and statistical reports and to maintain accountability over the assets; and l 1
- Programs are efficiently and effectively carried out in accordance with '
applicable law and management policy.
The concept of reasonable assurance recognizes that the cost of internal control should not exceed the benefits expected to be derived therefrom, and that the benefits consist of reductions in the risks of failing to achieve the l stated objectives. Estimates and judaments are recuired to assess the expected benefits and related costs of control procedures. Furthermore, errors or irregularities may occur and not be detected because of inherent limitations in any system of internal accounting and administrative control, including those limitations resulting from resource constraints, Congressional restrictions, and other factors. Finally, projection of any evaluation of the system to future periods is subject to the risk that procedures taay be inadequate because of changes in conditions or that the degree of compliance with the procedures may deteriorate. Nonetheless, I have tcken the necessary measures to assure that the evaluation identified in the first paraaraph has beer, conducted in a thorough and conscientious manner.
8802040107 880120 PDR COMMS NRCC CORRE8PONDENCE PDR
. . ,D UNITED STATES o # o
!" # "g NUCLE AR REGULATORY COMMISSION WASHINGTON, D. C. 20555 g, ac 9, a 4
3 . . . . . ,o CHAIRMAN January 20, 1983 The Honorable George H. W. Bush President of the Senate Washington, D. C. 20510
Dear Mr. President:
An evaluation of the system of internal accounting and administrative control of the U. S. Nuclear Regulatory Comission in effect during FY 1987 was performed in accordance with Guidelines for the Evalua ion and Imorovement of the Reporting on Internal Control Systens in the Federal Government, issued by the Director of the Office of Manaqement and Budget, in consultation with the Comptroller General, as required by the Federal Managers' Financial Integrity Act of 1982.
The evaluation included an analysis of whether the system of internal accounting and administrative control of the Nuclear Regulatory Commission was in compliance with the standards prescribed by the Comptroller General. The objectives of the system are to provide reasonable assurance that:
- Obligations and costs are in compliance with applicable law;
- Funds, property, and other assets are safeguarded against waste, loss, unauthorized use, or misappropriation;
- Revenues and expenditures applicable to agency operations are properly recorded and accounted for to permit the preparation of accounts and reliable financial and statistical reports and to maintain accountability over the assets; ano
- Programs are efficiently and effectively carried out in accordance with applicable law and management policy.
The concept of reasonable assurance recognizes that the cost of internal control should not exceed the benefits expected to be derived therefrom, and that the benefits consist of reductions in the risks of failing to achieve the stated objectives. Estimates and judaments are required to assess the expected benefits and related costs of control procedures. Furthermore, errors or irregularities may occur and not be detected because of inherent limitations in any system of internal accounting and administrative control, including those limitations resulting fron resource constraints, Congressional restrictions, and other factors. Finally, projection of any evaluation of the system to future periods is subject to the risk that procedures may be inadequate because of changes in conditions or that the degree of compliance with the procedures may deteriorate. Nonetheless I have taken the necessary measures to assure that the evaluation identified in the first paragraph has been conducted in a thorough and conscientious manner.
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[putoug'o UNITED STATES
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, g NUCLEAR REGULATORY COMMISSION W ASHING TON, D. C. 20555 g ;; g
- 9 CHA AN The Honorable Jim Wright Speaker of the United States House of Representatives Washington, D. C. 20515
Dear Mr. Speaker:
An evaluation of the system of internal accounting and administrative control of the U. S. Nuclear Regulatory Commission in effect during FY 1987 was performed in accordance with Guidelines for the Evaluation and Improvement of the deporting on Internal Control Systems in the Federal Government _, issued by the Director of the Office of Management and Budget, in consultation with the Comptroller General, es required by the Federal Managers' Financial Integrity Act of 1982.
The evaluation included an analysis of whether the system of internal accounting end administrative control of the Nuclear Regulatory Comission was in compliance with the standards prescribed by the Comptroller General. The objectives of the system are to provide reasonable assurance that:
- Obligations and costs are in compliance with applicable law;
- Funds, property, and other assets are safeguarded against waste, loss, unauthorized use, or misappropriation;
- Revenues and expenditures applicable to agency operations are properly recorded and accounted for to permit the preparation of accounts and reliable financial and statistical reports and to maintain accountability over the assets; and
- Programs are efficiently and effectively carried out in accordance with applicable law and management policy.
The concept of reasonable assurance recognizes that the cost of internal control should not exceed the benefits expected to be derived therefrom, and that the benefits consist of reductions in the risks of failing to achieve the stated objectives. Estimates and judgments are required to assess the expected benefits and related costs of control procedures. Furthermore, errors or irregularitfes may occur and x t be detected because of inherent limitations in any system of internal accounting and administrative control, including those limitations resulting from resource constraints, Congressional restrictions, and other factors. Finally, projection of any evaluation of the system to future periods is subject to the risk that procedures may be inadequate because of changes in conditions or that the degree of compliance with the procedures may deteriorate. Nonetheless, I have taken the necessary measures to assure that the evaluation identified in the first paragraph has been conducted in a thorough and conscientious manner.
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. The results of the evaluation described above, assurances given by appropriate Nuclear Regulatory Comission officials, plans for correcting weaknesses found, and other information provided indicate that the system of internal accounting and administrative control of the Nuclear Regulatory Commission in effect during FY 1987, with one exception, complies with the requirement to provide reasonable assurance that the above-mentioned objectives were achieved within the limits described in the preceding paragraph. The evaluation process disclosed one material weakness in the management of license fees.
Enclosure A contains a statistical sumary of NRC accomplishments under the Federal Managers' Financial Integrity Act of 1982, Sections 2 and 4.
Enclosure B describes the internal control process and how it was conducted.
Enclosure C describes succinctly the material weakness in license fee manage-ment and outlines a plan for corrective action. Enclosure D describes the accounting systems subject to the reporting requirements of Section 4 of the Federal Managers' Financial Integrity Act and reports the results of their review. Enclosure E contains the five-year Management Control Plan for conducting internal control reviews, as required by OMB Circular A-123.
Respectfully.
(Aj b.
Lando W. Zec , Jr.
Enclosures:
As stated cc/ enclosures:
The Honorable James C. Miller, III Director, Office of Management and Budget I
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Enclosure A
. Statistical Sumary of Performance Section 2 of Federal Managers' Financial Integrity Act Overall compliance X Yes No Material weaknesses Number of Material Weaknesses Reported Corrected Pending Prior years 0 0 0 1985 Report 0 0 0 1986 Report 0 0 0 1987 Report 1 0 1 Total 1 0 1 Pending Material Weaknesses One.
Section 4 of Federal Managers' Financial Integrity Act Overall conformance X Yes No Number of Section 4 Systems in Operation (Accounting and Non-accounting financial systems)
Type of System Prior Years 1987 Acronym Primary accounting system 6 2 IFMIS, CAB 1/
Subsidiary systems: 6 5 Budget formulation 1 1 RMBAS Payroll / personnel 2/ 2 1 Payroll Purchasing / property and supply 1 1 PASS Receivables / collections 1 1 B&C Payables/ payments - -
CAB Travel 1/ - -
IFMIS Cost accounting 1/ - -
CAB Other - Budget esecution 1 1 CBS Program systems 5 3_
Manpower accounting 2 1 RITS Technical assistance costs 2 1 TAPSS Fee determination 1 1 LFMS Total 17 10 1/ IFMIS contains travel and plant equipcent data as a single system. CAB covers the central accounts, general ledger, and cost accounting subsystems.
2/ Personnel system not related to payroll has been dropped as a Section 4 system.
2 Number of Material Nonconformances Period Reported Reported Corrected Pending Prior years 0 0 0 1985 Report 0 0 0 1986 Report 0 0 0 1987 Report 0 0 0
- Total 0 0 0 Pending Nonconformance Category Number Year First Reported General Ledger control 0 N/A Interfaces 0 N/A Data accuracy, timeliness, comparability, usefulness 0 N/A Property 0 N/A Cash management 0 N/A Receivables 0 N/A Program costs 0 N/A Payroll 0 N/A Systems documentation 0 N/A Audit trails, security 0 N/A Other 0 N/A Total 0 N/A I
I Enclosure B i
Description of Internal Control Process The internal control process at NRC begins with NRC Manual Chapter 0801, "Internal Controls" which describes the manner in which NRC is to implement the requirements of the Federal Managers' Financial Integrity Act. An Internal Control Connittee (ICC), composed of high-level managers from the ma,ior components of the agency, sets the policy for evaluating internal controls and reviews major actions. The Chainnan of the ICC, who is also NRC's Assistant Controller, aided by a senior staff member, organizes and monitors all risk assessments and internal control reviews, and prepares the report to the President and the Congress. This staff works with each of the agency's program organizations through a system of coordinators. The ICC works closely with the NRC's Office of Inspector and Auditor for the smooth exchange of advice and information.
Management attention toward the effective use and review of internal controls is encouraged by the fact that all Senior Executive Service personnel in the agency have (and have had for many years) a mandatory performance standard requiring effective resource utilization.
The main activities of 1987 were two: to complete the major review of the license fee management process and begin implementino selected recommendations, and to prepare the Management Control Plan (MCP). The ICC has remained closely in touch with both efforts, and, as a result, both projects have gone well. There were eight control reviews and 21 alternate internal control reviews conducted in FY 1987.
To develop the MCP, a new component inventory was devised, based on the NRC's new five-year plan structure. The inventory has 89 programs, all of which underwent risk assessments using questionnaires to establish risk ratings. Nineteen of these will not be subjected to internal control reviews for various reasons (explained in the notes to the MCP).
As reported last year, a system has been created for capturing internal control items. This has been integrated into the agencywide system of tracking work, known as the Work Item Tracking System. This means that internal control items are routinely monitored and updated.
The following describes the review activities and accomplishments in the following areas mentioned specifically by the 1987 OMB guidance:
- 1. ADP Security Status: During 1987, the NRC has continued to implement its Computer Security Program according to the requirements stated in Appendix I of OMB Circular No.
A-130, "Management of Federal Information Resources." The policies established in OMB A-130 were institutionalized by the NRC through the issuance of NRC Chapter 2301, "Security Systems," and Appendix Part I, "Security of Automated Information Systers." These management directives deal with Applications t
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Security, Installation Security, Personnel Security, and Security Awareness and Training. By 1987, the NRC, by contract with the National Bureau of Standards and using the LAVA system (developed by Los Alamos National Labs), had completed Risk Analysis activities for all NRC Computer Centers, appointed Security Officers for each Center, and was in the process of developing or had in place Contingency Plans for the Centers. All Sensitive Applications had been identified Security Officers appointed and Security Reviews either completed or in progress. A security educative module was developed and is included in all introductory personal computing courses. Access control wes improved by the installation of a Defender II call back unit on the NRC systems processing Payroll and Financial Information. Computer comunications security was improved by the installation of additional DES encryption units on the NRC Leased Lines Systems. The Physical Security of Personal Computer Systems was improved by the use of lock down devices and key locks for the power switches.
The NRC continues to be an active participant on the Subcomittee on Automated Information Systems Security (SAISS) of the National Telecomunications and Information Systems Security Comittee (NTISSC).
- 2. Compliance with the Prompt Payment Act Status: NRC has reasonable assurance that its reports accurately reflect compliance with the Prompt Payment Act. In FY 1987, the agency paid 84 invoices subsequent to the 15-day grace period following the due date, resulting in interest of $3,187.25. This number of invoices represents
.3 percent of the total paid in FY 1987. The majority of invoices are paid after 30 days, but within the 15-day grace period.
- 3. Control of erroneous payments under benefit, grant, and loan programs Status: The agency does not have a "formalized" system to measure erroneous payments. When employees are overpaid, they are either billed or future salary payments are offset. In the case of grants, of which there are very few, we are unaware of "erroneous" payments until such time as the contract is formally closed cut and the Division of Contracts informs the grantee and the Division of Accounting and Finance that money is due the agency. At that time, a rt:ceivable is established. The NRC concludes that this procedure is adequate and that any errors are insignificant because of the small volume of activity.
- 4. Compliance with audit followup standards (A-50)
Status: A review was conducted of NRC's audit followup system to determine NRC compliance with OMB Circular A-50. The review disclosed no significant weaknesses. There were seven unresolved "audit" recommendations more than six months old. Six of these recommendations do not require action until the audit organization performs a followup review. The seventh involves a contract audit report. The Contracting Officer's decision has not been issued and the recomendation should be resolved shortly.
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- 5. Compliance with Internal Revenue Service requirements for reporting non-wage payments (IRS Form 1099)
Status: Each year the Division of Accounting and Finance requests the assistance of the Division of Contracts in providing a list of recipients for whom purchase orders or contracts were executed during the current calendar year and are subject to the IRS reporting requirements. From the procurement documents identified on the list, actual calendar year payment information is compiled and entered into Form 1099. Although regional recipients (if any) are not provided, it is felt that their omission has not been significant and that this oversight will be remedied for the 1987 reporting period.
- 6. Adecuacy of debt collection systems Status: Debts of NRC licensees in the form of license fees constitute virtually all of the debts owed by the agency. This area was addressed in the 1987 internal control review on the ifcense fee management process.
- 7. Effectiveness of systems to protect confidential information Status: NRC has in place both the procedures and the practices to provide protection for the various forms of sensitive unclassified information. The procedures are incorporated in the NRC Manual (Part 0500, "Health and Safety,"
Part 2100, "Security," and Part 2300, "Technical Security") and 10 CFR (Parts 0, 2, 9, and 73). To ensure that NRC has a clear understanding of what constitutes sensitive unclassified information within the NRC, the Office of <
the General Counsel in October 1986 prepared a olan defining such inferriation and the sanctions available in the event an individual discloses it improperly.
NRC has in place reviews to ensure the procedures are followed. The Division of Security conducts surveys of the performance of NRC organizational elements in implementing the protection of such information. The Information Security Oversight Office, as well as the Office of Inspector and Auditor, also conducts audits of specific aspects of the NRC information protection program and Division of Security's activities.
j Enclosure C Material Weaknesses License Fee Management Process: NRC charges fees to its licensees for plant-specific licensing and regulatory activities. In general, the billings for these fees are based on actual labor costs.
Prior to 1987, there had been a documented history of billing errors due primarily to erroneous labar information being entered into the system.
Additionally, the billing verification and correction process required protracted periods of time to complete, and data integrity was not always good. The result was late bills of questionable validity.
The primary causes of this condition and the corrective actions are as follows:
- 1. Problem: Inaccurate, delayed and inconsistent reporting of labor hours. ,
Solution: Standardize the reporting systems for labor hours and contractual costs throughout the agency; increase management ,
attention and commitment at all levels to assure accurate and timely reporting.
Completion Date: End of FY 1988.
- 2. Problem: When the License Fee Management Branch (the billing organization) queries program organizations about the accuracy of data reported, the responses are generally slow and incomplete.
l Solution: Increase management attention and commitment at all levels i to assure accurate and timely reporting. f Completion Date: End of FY 1988.
- 3. Problem: The billing process is manual.
i Solution: Develop an automated billing process after the i
standardized billing system has been completed.
I Schedule: The requirements analysis will be a part of the overall requirements analysis in 1., above. A schedule for developing an automated billing process will be determined after the requirements
- ! analysis is complete.
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Enclosure D Review of Financial Manacement Systems Reviews described below were conducted in 1987 of financial management systems, as required by the Section 4 of the Financial Integrity Act and OMB Circular A-127, "Financial Management Systems." With three exceptiens, these reviews were "detailed." The objective of these reviews was to determine whether these systems confonn to the principles and standards contained in Section 112 of the Accounting and Auditing Act of 1950. NRC Bulletin 1103-19. "Financial Management System,"
prescribes the NRC policies and procedures for implementing A-127.
A. Accounting Systems
- 1. Payroll System Nature of Review: The detailed review incorporated a questionnaire and covered a selected sample of supporting documents and reports, ADP work orders for an automated payroll system, the internal control weaknesses identified in an audit report, and transaction testing.
Review Results: There were no material areas of nonconformance.
Corrective Actions: To be incorporated into agencywide work item tracking system.
2a. Administrative Accounting System: Central Accounts Nature of Review: A ouestionnaire for the detailed review was completed and reviewed by management. The responses to the questionnaire were assessed by random tests of transactions, observations, interviews and general surveys of operating procedures.
Review Results: Despite the existence of several systems weaknesses and areas of concern, there is sufficient evidence to indicate that reasonable l assurance can be given of the adequacy of internal controls. l l
Corrective Actions: To be incorporated into agencywide work item tracking l system.
1 2b. Administrative Accounting System: IFMIS - Travel l Nature of Review: A questionnaire for the detailed review was completed and reviewed by management. The responses to the questionnaire were assessed by random tests of transactions, observations, interviews and general surveys of operating procedures.
Review Results: There is sufficient evidence to indicate that reasonable assurance can be given as to the adequacy of internal controls. However, there is a need to improve the format, contents and timeliness of monthly IFMIS travel reports.
Corrective Actions: To be incorporated into the agencywide work item tracking system.
2c, Administrative Accounting System: IFMIS - Plant and Equipment Nature of Review: A questionnaire for the limited review was completed and reviewed by management. The responses were assessed against discus-sions with accounting staff and a limited review was made of the Integrated Financial Management Information System (IFMIS) P&E subsidiary records and the general ledger sumary P&E accounts. Only a limited review was required inasmuch as this component of IFMIS has been operational for only two years.
Review Results: There is sufficient evidence to indicate that reasonable assurance can be given as to the adequacy of internal controls. However, account balances have not been routinely reconciled with physical inven-tories, resulting in a detrimental effect on the integrity of the P&E accounting records.
Corrective Actions: To be incorporated into the agencywide work item tracking system.
2d. Administrative Accounting System: General Ledger Nature of Review: A financial management system conformance assessment questionnaire was completed by key management personnel and submitted to the reviewer for evaluation. A limited rather than detailed review was perfortned because the 1987 reorganization required a major restructuring of the Ledger.
Review Results: Although the review disclosed that accounting problems developed in FY 1987 (due primarily to the reorganization), there is sufficient evidence to indicate that reasonable assurance can be given as to the adequacy of the internal controls. The reorganization delayed the recording of accounting transactions in the General Ledger and the distribution of a number of periodic internal and external accounting reports during the second half of FY 1987.
Corrective Actions:
- 1. Record FY 1987 accounting transactions in general ledger and reconcile account balances with subsidiary records.
- 2. Issue periodic internal and external financial management reports based on approved time schedules.
- 3. Implement Standard General Ledger.
- 4. Automate general ledoer and subsidirty records and integrate the recording of accounting infortnatior, in these records. !
- 5. Prepare and issue formal written r'esk procedures and accounting system j flow charts, l I
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2e. Administrative Accounting: Billing Nature of Review: A detailed review as part of that for the License Fee Management System (see 3. below).
Review Results: Incorporated into the corrective actions of the License Fee Management System (see 3. below).
Corrective Actions: Incorporated into the corrective actions of the LicenseFeeManagementSystem(see3.below).
- 3. License Fee Management System Nature of Review: A contracted detailed internal control review included comprehensive evaluation of documentation, interviews, observation and transaction testing.
Review Results: The current operating procedures and administrative practices of the license fee system do not confonn to the principles and standards developed by the Comptroller General. The system does not pro-vide financial data that are timely, reliable, complete and consistent; does not operate in an efficient and economical manner; and does not meet the majority of the processing attributes specified in OMB Circular A-127.
As described in Enclosure C, this breakdown in internal controls constitutes a material weakness.
Corrective Actions: (SeeEnclosureC).
B. Financial Systems
- 1. Technical Assistance Program Support System Nature of Review: A detailed review as part of that for the License Fee Management System (see A.3, above).
Review Results: Incorporated in the results of the review of the License Fee Management System (see A.3. above).
Corrective Actions: Incorporated into the corrective actions of the License Fee Management System (see A.3. above). ,
- 2. Regulatory Information Tracking System Nature of Review: A detailed review as part of that for the License Fee Management System (see A.3. above).
Review Results: Incorporated in the results of the review of the License Fee Management System (see A.3. above).
Corrective Actions: Incorporated into the corrective actions of the LicenseFeeManagementSystem(seeA.3.above).
- 3. PropertyandSupplySystem(PASS)
Nature of Review: Elements of the detailed review included questionnaire response analysis, examination of documentation and of all system modifi-cations since 1986 limited review, and special testing of each PASS subsystem.
Review Results: The review gives reasonable assurance that PASS conforms to the OMB guidelines for evaluating financial management / accounting systems.
Corrective Actions: None.
- 4. Controller Budget System (CBS)
Nature of Review: The detailed review included testing of the CBS.
Review Results: The CBS conforms with the objectives delineated in OMB Circular A-127, based on its applicability to budget execution.
Corrective Actions: To be incorporated into the agencywide work item tracking system.
- 5. Resource Management / Budget Automated System (RMBAS)
Nature of Review: The NRC Automated Budget System (NABS) was replaced in FY 1986 with RMBAS. A limited review was conducted in 1987 because of its recent development and evolving status. Phases I and II are operational.
Phase III and changes to existing rrodules are in process for programming and testing.
Review Results: Once completely developed, the system will conform to the objectives in OMB Circular A-127, based on the system's application to budget formulation.
Corrective Actions: To be incorporated into the agencywide work item tracking system.
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e Enclosure E NRC 1987 MANAGEMENT CONTROL PLAN The attached NRC 1987 Management Control plan in large part follows the format suggested in the attachment to OKB Circular A-123. The inventory of programs has been revised from last year, and is based on the new NRC Five Year Plan structure.
In general, the order in which the reviews are to be performed follows that of the risk ratings; adjustments were made to smooth workload and to account for alternate internal control reviews. It should be noted that NRC programs do not represent particularly high risk based on an objective measure; of a possible 360 points, the program with the highest risk received only 206.
There are about fifteen reviews planned for each year, except for the last year, when nine are planned. There are fewer in the last year to allow for additions and adjustments in schedules.
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d December, 1987 Enclosure E NUCLEAR REGULATORY COMMISSION 1988 MANA0EMENT CONTROL PLAN PROGRAM RISK ICR NOTE LAST MANAGER OFFICE (NRC FIVE YEAR PLAN) YEAR REV (1)
IND SAFETY REVIEW H 88 LIBARKIN ACRS INCIDENT RESPONSE H 88 86/P SPESSARD AEOD CONTRACTS (COMMERCIAL / DOE) H 88 (2) 87/P HILLER ALL ADJUD REVIEW / LICENSE BD M 88 COTTER ASLBP GC: ADJUD/LEGIS/ GOVT H 88 85 FTZGERLD GC STATE / LOCAL / INDIAN AFFAIRS H 88 84 SCHWARTZ GPA I
HIGH LEVEL WASTE L CENSES H 88 85/P BROWNING NMSS LOW LEVEL WASTE LICENSES H 88 (2) KNAPP NMSS SPECIALIZED INSPECTIONS H 88 (2) 84 PARTLOW NRR RESIDENT INSPECTIONS H 88 PARTLOW NRR LICENSE / EXAMINE OPERATORS H 88 ROE NRR INTERNAL INVESTIGATIONS 88 (3) HULLEY OIA ZNTERNAL AUDIT 88 (3) GLENN OIA PERSONNEL 88 87 MCDERMOTT OF STD/ADV REACTORS RESEARCH H 88 MORRIS RES UNRESOLVED SAFETY ISSUES H 88 86/P MORRIS RES PLANT FERFORMANCE RSEARCH H 88 SHERON RES OPER'L DATA ANALYSIS M 89 NOVAK AEOD OPER'L DATA COLLECT /DISSEMIN M 89 NOVAK AEOD INFORMATION RESOURCES M 89 (2) 86/P AMENTA ARM SECURITY / RULES /PUBLIC'NS 89 87/P NORRY ARM ADJUD REVIEW / APPEAL BD 89 ROSENTHAL ASLAP HQ CONSOLIDATION 89 SPRINGER CCNST GC: HEARINGS M 89 OLMSTEAD GC GC: LICENSE ENFORCEMENT M 89 CHANDLER GC INTERNATIONAL PROGRAMS M 89 84/P SHEA/HAUB GPA TRANSPORT / SAFEGUARDS LICENSES M 89 (2) BURNETT NMSS REGIONAL INSPECTIONS M 89 (2) 85 HEBDON NRR REVIEW REACTOR APPLICATIONS M 89 86/P SHAO NRR TRAINING & DEVELOPMENT 89 (2) 86/P GOLDMAN OF SEVERE ACCIDENT POLICY H 89 SHERON RES HIGH LEVEL WASTE RESEARCH H 89 ARLOTTO RES NEW SOURCE TERM RESEARCH M 89 HOUSTON RES SMALL/DISADVANT BUSINESS M 89 85 COLEMAN SBDU/C SECRETARIAT H 89 HOYLE SECY DIAGNOSTIC EVALUATIONS 90 SPESSARD AEOD 1NCIDENT INVESTIGATIONS 90 (2) SPESSARD AEOD FACILITY /OPER'Ns SUPPORT 90 (2) 87/P MATTIA ARM LICENSE FEE BRANCH 90 (2) 87 JOHNSON ARM PREPARE / ISSUE BILLS 90 (2) 85/P JOHNSON ARM BUDGET & ANALYSIS 90 (2) RABIDEAU ARM SOLICITOR 90 85 BRIGGS GC PUBLIC AFFAIRS M 90 NEWLIN GPA NUCLEAR MATERIAL SAFETY M 90 85/P CUNN' HAM NMSS INSPECT CONSTRUCTION M 90 86/P PARTLOW NRR
> EVALUATE LICENSING ACTIONS 90 (2) 85/P SHAO NRR ENFORCEMENT PROGRAM M 90 (2) LIEBERMAN OE DEVELOP / IMPROVE REGULATINS M 90 MORRIS RES SOURCE TERM RESEARCH M 90 HOUSTON RES CONTAINMENT SAFETY RESEARCH M 90 HOUSTON RES
o PROGRAM RISK ICR NOTE LAST MANAGER OFFICE (NRC FIVE YEAR PLAN) YEAR REV (1)
PERFORMANCE INDICATORS 91 (2) NOVAK AEOD PAYROLL 91 86 JOHNSON ARM GC: RULES / FUEL FACILITIES 91 TREBY GC CONGRESSIONAL AFFAIRS M 91 FAY / KENT GPA REVIEW PROGRAM / MAT'LS SAFETY 91 BERNERO NMSS ACCIDENT HGT EVALUATIONS M 91 CONGEL NRR EMERG. PLNNG LIC & ASSESS H 91 84 CONGEL NRR EXTERNAL INVESTIGATIONS 91 87 HAYES OI EXTERNAL INVESTIG REFERRALS 91 87 HAYES OI AGING OF COMPONENTS RESEARCH H 91 ARLOTTO RES ACCIDENT MANAGEMENT RESEARCH M 91 SHERON RES ACCIDENT RISK RESEARCH M 91 HOUSTON RES FEDERAL WOMENS' PROGRAM 91 85 MARSHALL SBDU/C TECHNICAL TRAINING CTR 92 SPESSARD AEOD IFMIS (TRAVEL /P&E) 92 (2) 87/P JOHNSON ARM GC: ADMIN 92 RAGAN GC HUMAN PERFORMANCE EVALUATION 92 ROE NRR LICENSE PERFORMNCE EVALUAT'N 92 ROE NRR FUELS /MTLS/S' GUARDS /STDS DEV M 92 MORRIS RES HUMAN PERFORMANCE RESEARCH H 92 SHERON RES REACTR VESSL/PIPNG INTEGRITY M 92 ARLOTTO RES CIVIL RIGHTS 92 85 TUCKER SBDU/C CENTRAL ACCOUNTS (4) 85/P JOHNSON ARM GENERAL LEDGER (4) JOHNSON ARM REGULATORY IMPROVEMENTS (5) HEBDON NRR PROJECT MANAGEMENT (5) MIRAGLIA NRR STANDARDIZED /0THER REACTORS (5) SHAO NRR SAFEGUARDS LIC/ INSPECTION (5) 84 PARTLOW NRR PERFORMANCE EVAL / SURVEIL (5) ROSSI NRR EQUIPMENT QUALIFICATION (5) ARLOTTO RES SEISMIC / FIRE PROTECTION (5) ARLOTTO RES GRANTS PROGRAM (5) BURDA RES SYSTEM RELIABILITY (5) SHERON RES RADIOLOGICAL PROTECT / HEALTH (5) MORRIS RES LOW LEVEL WASTE RESEARCH (5) ARLOTTO RES SMALL BUS RESEARCH (5) BURDA RES TVA: REACTOR OPNS INSPECTIONS H (6) 87 AXELRAD SP TVA: INVEST EXT ALLEGS H (6) 87 AXELRAD SP TVA: LICENSE MAINTENANCE M (6) 87 AXELRAD SP 1
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NOTES (1) The dates are the latest at which formal, independent reviews were made on programs during 1984-1987. These reviews were OIA, GAO or "internal control" reviews and can qualify as "alternative reviews" under the definition of A-123. The dates of these reviews helped determine the "ICR YEAR". A "P" next to the date indicates that the review covers "part" of the program.
To the extent that partial reviews are internal-control related, they can be used to substitute for the comparable portion of the scheduled internal control review.
(2) These programs will be the subject of comprehensive OIA reviews in 19u8. These dates helped determine the "ICR YEAR".
(3) There is no ICR plan for OIA programs; these are subject to GAO review.
(4) Detailed reviews are being made in 1987 in compliance with OMB Circular A-127. These activities will be absorbed into the Integrated Financial Management System within the next two years, negating the need for further review as separate systems.
(5) These are the lowest ranking programs in terms of risk. Given the workload for performing evaluations of the higher priority programs over the five-year period, there is not likely to be an opportunity to perform evaluations on the low-risk programs as well.
(6) These programs belong to the Office of Special Projects.
Although they rank as highly risky, it is expected that the office will have been abolished by the time an ICR could te conducted. In addition, OIA has conducted several reviews in 1987 of NRC activities relating to TVA. In the future, it is expected that the activities will be reviewed in conjunction with like activities of other offices.