ML20203A995
| ML20203A995 | |
| Person / Time | |
|---|---|
| Issue date: | 02/13/1998 |
| From: | NRC OFFICE OF THE INSPECTOR GENERAL (OIG) |
| To: | |
| Shared Package | |
| ML20203A954 | List: |
| References | |
| OIG-97A-17, NUDOCS 9802240181 | |
| Download: ML20203A995 (33) | |
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OFFICE OF THE INSPECTOR GENERAL U.S. NUCLEAR l REGULATORY COMMidSION INDEPENDENT AUDITORS' REPORT AND PRINCIPAL STATEMENTS FOR THE YEARS ENDED SEPTEMBER 30,1997 AND 1996 OlG/97A-17 February 13,1998 AUDIT REPORT gaREGy A>
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l U.S. NUCLEAR REGULATORY COMMISSION 4
i INDEPENDENT AUDITORS' REPORT AND PRINCIPAL STATEMENTS FOR THE YEARS ENDED SEPTEMBER 30,1997 AND 1996 f
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CONTENTS I. INDEPENDENT AUDITORS' REPORT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,
II. PRINCIPAL STATEMENTS Statement of Financial Position . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 Statement of Operations and Changes in N e t Po si t i o n . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Stateinent of Cash Flows . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 Statement of Budgetary Resources and Actual Expenses . . . . . . . . . . . . . . . . . . . . . 15 Notes to Principal Statements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 III. APPENDIX Commente, of the Chief Financial Officer
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[ Chairman Shirley A. Jackson U.S. NUCLEAR REGULATORY COMMISSION Washington, DC INDEPENDENTAUDITORS' REPORT We audited the U.S. Nuclear Regulatory Commission's (NRC) principal statements at
{ September 30,1997 and for the year then ended, as required by the ChiefFinancial Officers (CFO) Act ofl990. We found that the principal statements present fairly in all material respects.
We believe that our audit provides a reasonable basis for our opinion. The principal statements
{ of the NRC at September 30,1996 and for the yea .en ended, were audited by other auditors whose report dated March 6,1997, expressed an unqualified opinion on those statements.
Management stated that the internal control structure in place at September 30,1997, was
[ effective in (1) safeguarding assets from material loss, (2) assuring material compliance with laws and regulations governing the use of budgetary authority and with other relevant laws and regulations, and (3) assuring that there were no material misstatements in the Principal b Statements. We noted two reportable conditions in the current year. One reportable condition relating to business continuity plans is classified as a substantial noncompliance with the Federal Financiul Management improvement Act (FFMlA), as wel1.
The following section outlines our conclusions and discusses the Overview of the Reporting 1 Entity and the scope of the audit.
REPORTONPRINCIPAL STA TEMENTS The Principal Statements, including the accompanying notes, present fairly in all material respects, in conformity with a comprehensive basis of accounting other than generally accepted
( accounting principles, as described in Note 1 to the principal statements, NRC's:
e assets, liabilities, and net position;
(' a revenue, fimancing sources and expenses; e cash flows; and m budgetary resources and actual expenses.
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REPORT ON MANA GEMENTASSER TIONABOUT THE EFFECTIVENESS OF TIIE INTERNAL CONTROL STRUCTURE We evaluated management's assertion that the NRC maintained an effective intemal control structure designed to:
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I R. Navarro & Associates, Inc a safeguard assets against loss from unauthorized acquisition, ase or disposition: #
e assure the execution of transacdons in accordance with laws governing the use of budget I authority and with laws and regulations that have a direct and material effect on the Prinapal Statements or that are listed in the Office ofAfanagement and Budget (OAfB) Bulletin 93-06, as amended, that could have a material effect on the Principal Statements; and a properly record, process, and summarize transactions to permit the preparation of.eliable financial statements and to maintain accountability for assets.
NRC management fairly stated that internal controls in place on September 30,1997, provided reasonable assurance that losses, noncompliance, or misstatements, material in relation to the Principal Statements, would be prevented and detected on a timely basis. Management made this assertion based upon criteria established by the Federal Afanagers ' FinancialIntegrity Act of I982 (FA1FIA) and OAfB Circular A-123, hfanagement Accountability and Control.
REPORTABLE CONDITIONS AND A UDIT FOLLOW-UP I We noted two matters involving the internal control structure and its operation that are considered reportable conditions under the standards established by the American Institute of l
Certified Public Accountants and OMB Bulletin 93-06, as amended. Although not material in g relation to the Principal Statements, these reportable conditions involve deficiencies in the intemal control structure that, in ourjudgment, could adversely affect the NRC's ability to ensure Ei that it meets the objectives ofintemal controls. Management considered these conditions in making their assertion on the effectiveness of the internal controls. E E
CURRENT YEAR The matters listed below involve the design or operation of the internal control structure and warrant disclosure as reportable conditions. None are classifiable as material weaknesses.
A. Business Continuity Plans l
Our assessment of the NRC's management control program included a review of the agency's I
business continuity practices for major financial management systems. The agency's major g business systems include (i) the core general ledger - Federal Financial System (FFS) serviced E
by the U.S. Treasury Financial Management Service (EMS); (2) accounts receivable - billing for license fees; and (3) the payroll system. These systems are critical to recording, sum.marizing and preparing financial information. We noted that these agency systems either did not have E
B established test plans, did not have a documented recovery plan, or did not have a plan that reflected the actual operations of the system.
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GAIB Circular A-130, hfanagement ofFederalinformation Resources, requires agencies to plan for reasonable continuity of support should normal operations be disrupted in an emergency and assigns responsibility to the Department of Commerce for developing guidance and standards for information processing systems.
Guidance provided by the Department of Commerce states [that agencies]"... ensure IT
{lnformation Technology] systems shall develop and maintain, in an up-to-date state, contingency and disaster recovery plans which will provide reasonable assurance that critical s
data processing can be continued, or resumed quickly, if normal operations are interrupted. The plan for large systems supporting essential... agency function:: shall be fully documented and operationallvs tested at least annually...."
The individual circumstances for the lack of recovery plans are described.
General Ledger - Federal Financial System Prior to fiscal year (FY) 1997. FFS did not have back-up recovery capabilities, as reported by Treasury-FMS in the annual FMFI A reports. During FY 1997, the FMS reported that additional disk storage capacity was installed at the designated FFS back-up site in Austin, Texas. However, due to a lack of available budget resources, the recovery plan will not be tested and validated until sometime in FY 1998. Consequently, the condition was reported in the FMS FY 1997 FMFI A report as: " Unable to demonstrate the ability to perform data recovery and bc.ck-up capabilities of the FFS application in the event of a disaster."
Recovery Plans for Fee Systems in September and December 1996, the Office ofInformation Resources Management certified the major fee systems based on reviews performed by a contractor. The work included:
(1) creating security plans; (2) developing and executing test plans; and (3) preparing certification documents.
The results of the reviews indicated that adequate security provisions were in place. However,
! the contractor indicated that NRC had not developed a contingency or business resumption plan for any of the major fee systems. As of the end of our field work no plans have been developed in response to the conditions reported.
Recovery Plans for Payroll System There is no current recovery plan for the payroll system. A previously existing recovery plan was not updated when the payroll Automatic Data Processing (ADP) operations were transferred from the agency's prior location about four years ago. Currently, the payroll functions are planned to move to a new payroll / personnel system in April 1998, therefore, actions planned for developing a recovery plan will focus on the new system.
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Recommendation The CFO should establish, for systems within the agency's control, initiatives for designing recovery plans for all fmancial management systems. In providing such guidance, the CFO should assess the priority of each system. Furthermore, the CFO should assure that policies are issued ensuring that the design or development of any new fmancial management systems, and l
the related security and maintenance programs of such systems include the development of a plan g which is documented and tested. We recognize that NRC, as a user of the FFS, does not have the 3
leverage to compel FMS .o comply with a sound disaster recovery program. Therefore, no recommendation is offered other than continued monitoring of this condition through the user g group.
E CFO's Comments
" Agency financial systems are currently undergoing major changes. The three systems mentioned in the audit report are all scheduled for replacement within the next one to two years.
The Federal Financial System (FFS) and the accounts receivable / license fee billing system will l be replaced by the new agency-wide resource management system STARFIRE. The Payroll System will be replaced by the Payroll / Personnel (PAY /PERS) System. The OCFO [ Office of Chief Financial Officer) and the OClO [ Office of ChiefInformation Officer) will determine the cost effectiveness of developing continuity / contingency plans for the systems that are to be retired or replaced. The OCFO and OCIO will thenjointly prepare a plan by June 1,1998 to E 3
develop the required continuity / contingency plans for continuing financial systems. These plans will be developed in accordance with OMB Circular A-130, Management of Federal Information g Resources, and NRC System Development and Life Cycle Management (SDLCM) E Methodology."
Auditors' Position OMB Circular A-130 clearly requires agencies to plan for reasonable continuity of support should normal operations be disrupted. Although NRC plans to replace or retire several financial information systems, the agency should not allow its business operations to continue to be at l
risk. We fully understand that NRC has a variety ofinitiatives in place and that a strategy for cost containment is essential to any agency decision. The remediation plan that the CFO and the l ChiefInformation Officer (CIO) will develop and deliver to the Office of the Inspector General E
(OlG) by June 1,1998, must focus on managing the NRC's existing business continuity risks E
and provide detailed steps and timetables that will be used as a framework to minimize such risks. Unless a system replacement or retirement is imminent (e.g. the current payroll system) all systems must have continuity / contingency plans. We further believe that the framework E
E developed under the remediation plan should provide a basis for developing continuity / contingency plans for any planned financial systems.
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[ B. Segregation of Duties - FFS NRC uses the FFS as its primary accounting system. The Division of Accounting and Finance (DAF), OCFO is responsible for maintaining FFS, including controlling access. FFS access is controlled by hierarchical access profiles that range from inquiry only access to the " system administrator" profile that permits unrestricted system access and updating security tables.
At September 30,1997, there were 92 active FFS users with varying access levels depending on
{ their functions. At that time, eight DAF employees held a " lead accountant" access profile which ranks just below the " system administrator" profile. The " lead accountant" profile allows holders to enter transactions and change any existing transaction or table except for the security tables.
At least three of these employees are also responsible for reconciling FFS output to source documents or to output from other systems including the payroll system.
Thus, the employees holding " lead accountant" profiles and preparing reconciliations are performing incompatible functions from an internal control perspective because they are in a position to both commit errors and irregularities and to conceal them in the course of discharging
( their normal duties.
The General Accounting Office's (GAO) Standardsfor Internal Controls in the Federal
[ Government state "... key duties and responsibilities in authorizing, processing, recording, and reviewing transactions should be separated among individuals."
Recommendation
{ The CFO should reduce the number of persons holding the ' lead accountant' access profile and/or implement additional compensating controls. The compensating controls could include requiring supervisory review and certification of reconciliations and their resulting journal
[ vouchers.
CFO's Comments "The OCFO will examine those persons holding the " lead accountant" access profile and p determine whether it is appropriate to make any changes to access profiles. In addition, the L OCFO will institute compensating controls consisting of review and certification of reconciliations and their resulting journal vouchers by the Financial Team Leader."
Auditors' Position The actions described by the CFO should strengthen the design of controls over segregation of duties.' The CFO should advise the OlG when the controls have been redesigned, in order that during a subsequent audit, controls can be tested to verify implementation of the corrective
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PRIOR YEAR CAPITALIZATION PROCEDURES FOR ADP SOFTWARE NEED IMPROVEMENT The FY 1996 audit disclosed a need for improvements to software capitalization procedures. I This finding represented a continuing OlG concern about NRC's financial reporting of property.
While OIG raised and the NRC has resolved similar issues over the past few years, it was believed that the issue indicated a continuing concern and must be identified as a reportable condition.
In the current year, NRC addressed the practice used for properly identifying and classifying software acquisitions in a memorandum dated August 19,1997. The procedures outlined in the g memorandum provide adequate resolution, therefore, this issue is closed. 5 PAYROLL SYSTEM MUST BE INTEGRATED WITH THE GENERAL LEDGER AND POSSESS LABOR DISTRIBUTION CAPABILITIES. "
In the FY 1995 audit, OlG reported that NRC's accounting system did not include all of the necessary general accounting controls to produce timely and accurate financial information l needed to prepare complete financial reports as required by OMB Bulletin 94-01, Form and Content ofAgency FinancialStatements. The principal weaknesses and issues that remained were:
u the compatibility and integration of the NRC general ledger and subsystems used by NRC for payroll did not provide labor cost distribution capabilities.
a heavy reliance on manual inputs due to the use ofincompatible subsystems.
During the current year, NRC developed a year-end methodology using cost center data to present program costs by budgetary program. Furthermore, the guidance provided by FFMIA no g
longer requires integration of financial systems. Both these actions, presentation of costs by program and the FFMIA, enable us to close this condition.
l REPORT ON COMPLEANCE WITH LA WS AND REGULA TIONS Our tests of compliance with selected provisions oflaws and regulations disclosed no instances I
of noncompliance, except the reportable condition relating to business continuity plans which is g considered a substantial noncompliance with FFMIA, that would be reportable under E Government Auditing Standards or OMB Bulletin 93-06, Audit Requirementsfor Federal FinancialStatements, as amended. However, the objective ofour audit was not to provide an opinion on overall compliance with laws and regulations. Accordingly, we do not express such an opinion.
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AfA TTER OF EhiPilASIS NRC's principal statements include reimbursable expenses of the U.S. Department of Energy (DOE) National Laboratories. For FY 1997 and 1996, NRC's Statement of Operations included approximately $79 and $89 million, respectively, of reimbursed expenses, which represent approximately 14% and 17%, respectively, of total expenses. Our audit included testing these expenses and fmancing sou.ces for compliance with laws and regulations within NRC. The work placed with DOE is under the auspices of a Memorandum of Understanding between NRC and DOE. The examination of DOE National Laboratories for compliance with laws and regulations is DOE's responsibility. This responsibility was further clarified by a memorandum of the GAO's Assistant General Counsel, dated March 6,1995, where he opined that "... DOE's inability to assure that its contractors' costs [ National Laboratories) are legal and proper...does not compel a conclusion that NRC has failed to comply with laws and regulations." DOE also has the cognizant responsibility to assure audit resolution and should provide the results ofits audits to NRC.
CONSISTENCY OF OTHER INFORhfA TION The overview of the NRC, program performance output measures, and other supplemental fmancial and management information sections contain a wide range of data, some of which is i
not directly related to the Principal Statements. We do not express an opinion on this infom1ation. We have, however, compared this information for consistency with the Principal Statements and discussed the measurement and presentation methods with NRC management.
Based on this limited effort, we found no material inconsistencies with the Principal Statements i or noncompliance with OMB guidance.
I OBJECTIVES, SCOPEAND AfETHODOLOGY NRC management is responsible for (1) preparing the Principal Statements in conformity with the basis of accounting described in Note 1 to the principal statements, (2) establishing, maintaining, and assessing the intemal control structure to provide reasonable assurance that the broad control objectives of FMFIA are met, and (3) complying with applicable laws and regulations including the requirements referred to in FFMIA.
We are responsible for expressing an opinion on whether (1) the Principal Statements are frce of material misstatement and presented fairly, in all material respects, in conformity with the bw of accounting described in Note I to the principal statements, and (2) for obtaining reasonable assurance whether management's assertion about the effectiveness of the internal control 7
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structure is fairly stated, in all material respects, based upon criteria established by FMFIA and g OMB Circular A-123, Management Accountability and Control. As of the date of our report, 5 NRC management had completed its evaluation of financial controls.
We are also responsible for testing compliance with selected provisions oflaws and regulations and for performing limited procedures with respect to certain other information in this annual financial statement. In order to fulfill these responsibilities, we:
a examined, on a test basis, evidence supporting the amounts and disclosures made in the Principal Statements; e assessed the accounting principles used and significant estimates made by management; a evaluated the overall presentation of the principal statements; e obtained an understanding of the internal control structure related to safeguarding of assets, compliance with laws and regulations including execution of transactions in accordance with budget authority and financial reporting,in the principal statements; a assessed control risk and tested relevant internal controls over safeguarding of assets, compliance, and financial reporting and evaluated management's assertion about the effectiveness ofinternal control; a tested compliance with selected provisions of the following laws and regulations: Anti-Deficiency Act (Title 31 U.S.C.), National Defense Appropriation Act (PL 101-510),
l Omnibus Budgetary Reconciliation Act of 1990 (PL 101-508), Debt Collection Act of 1982 g
(PL 97-365), Prompt Pay Act (PL 97-177), Civil Service Retirement Act of 1930, Civil 3
Service Reform Act (PL 97-454), Federal Managers' Financial Integrity Act (PL 97-255),
CFO's Act (PL 101-576), Budget and Accounting Act, Federal Financial Management g Improvement Act(PL 104-208); and, E a reviewed compliance and reported in accordance with FFMIA whether the agency's financial management systems substantially comply with the Federal financial management system requirements, applicable accounting standards and the U.S. Standard General Ledger at the transaction level.
We did not evaluate all internal controls relevant to operating objectives as broadly as defined in FMFI A, such as those controls for preparing statistical reports and those for ensuring efficient and effective operations. We limited our internal control tests to those necessary to achieve the objectives described in our opinion on management's assertion about the effectiveness ofinternal controls. Because ofinherent limitations in any internal control structure, losses, 8
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noncompliance, or misstatements may nevertheless occur and not be detected. Also, projection of any evaluation of the intemal control structure over financial reporting to future periods is subject to the risk that the internal control structure may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate.
We performec' our work in accordance with generally accepted auditing standards, Government Auditing Standards and OMB Bulletiv 93-06, Audit Requirementsfor Federal Financial Statements, as amended.
l3 A GENCY COMMENTS
,-- On February ( 998, the CFO responded to the Inspector General on our draft report and 1 z_
addressed the two recommendations noted in the report. The CFO did not provide specific remedial actions for the substantial non-compliance relating to business continuity. However, the CFO has indicated that a [remediation] plan will be prepared by June 1,1998, in conjunction with the CIO. Based on our review of the CFO's comments, we are satisfied that the actions
} described meet the intent of our recommendations and FFMIA guidelines. The CFO's comments are appended to this report in their entirety.
Under separate cover, comments will be provided to NRC management outlining opportunities for strengthening intemal control and operating efficiency. We appreciate NRC staff's cooperation and continued interest in improving financial management within the agency.
This report is intended solely for the use of management of the U.S. Nuclear Regulatory Commission and the Office ofInspector General. This restriction is not intended to limit the distribution of this report, which upon acceptance by the Office ofInspector General is a matter of public record.
M.e- o 6 h M '
January 23,1998
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PrincipalStaternents STATEMENT OF FINANCI AL POSITION September 30,1997 and 1996 I
ASSETS 1291 J331 Entity Assets:
Intragovernmentalassets:
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Fund balances with Treasury (Note 2) $176,556,311 $21^,748,055 Accounts receivable (Note 3) 3,019,507 5,822,652 Advances and prepayments (Note 4) 2,948,348 4,948,524 g
Governmental assets:
Accounts receivable, net (Note 3) 28,854,870 24,079,551 Advances and prepayments (Note 4) 512,767 472.592 Property and equipment, net (Note S) 35.798.569 38.189.091 I
Total entity assets $247.690.372 $284.260.465 Non-Entity Assets:
Governmentalassets:
Accounts receivable, net (Note 3) 55.061 312.470 Total non-entity assets 55.061 312.470 I
Total assets $247.745.433 $284.572.935 I
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The accompanying notes to the principal statements are an mtegral part of these statements. 10 I
PrincipalStatements
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STATEMENT OF FINANCI AL POSITION (Continued)
September 30,1997 and 1996 LIABILITIES 1922 122ft Liabilities Covered Hy Hudgetary Resources:
Intragovernmentalliabilities:
Accounts payable and advances (Note 6) $ 12,775,896 $ 11,805,497 Other intragovernmental liabilities (Note 8) 30,754,696 26,519,644
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Governmentalliabilities:
(
Accounts payable (Note 6) 21,155,283 21,229,287 Other governmentalliabilities (Note 8) 5,525,519 7,143,659
( Accrued payroll and benefits (Note 7) 12.450.388 11.527.847 Totalliabilities covered by budgetary resources $ 82.661.782 $ 78.225.034 Liabilities Not Covered Hy Hudgetary Resources:
[ Governmentalliabilities:
Other governmentalliabilities (Note 9) 3f6.635.843 32.710.987
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Totalliabilities not covered by budgetary resources
{ 36.63%.843 32.710.987 Totalliabilities $119.247.625 $ 110.036.021
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NET POSITION
( Halances (Note 11):
Unexpended appropriations 129,285,082 168,157,910 invested capital 35,798,569 38,189,091 E
Future funding requirements (36.635.843) .R2.,710.987)
Total net position $128.447.808 $173.636.014 Total liabilities and net position S247.745.433
{ S284.572.935
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The accompanying notes to the principal statements are an in.egral pan of these statements. 11 i
PrincipalStatements STATEMENT OF OPERATIONS AND CilANGES IN NET POSITION for the years ended September 30,1997 and 1996 REl'ENUESAND FINANCINGSOURCES 1992 Restated 122[t l
Appropriated capital used (Note 12)
Other revenues and financing sources (Note 14)
$ 62,086,597 477,704,094
$ $2,837,295 452,184,128 l
Excess (shortape) of current year receipts of fees over billings (4,707,194) 14,633,020 g imputed financing (Note 13) 19,976,493 20,478,243 g 1.ess: Receipts tnmsferred to the Treasury or other agencies (6.055.409) (2.925&M)
Total revenues and financing sources $549.004.581 $537.206.841 EXPENSES Operating Expenses Pe.sonnel services and benefits $291,993,719 $283,521,310 Travel and transportation 15,451,061 16,174,764 Rent, communication, and utilities 26,276,698 25,240,443 Printing and reproduction 1,605,504 1,579,151 Contractual services 194,959,500 189,329,595 Supplies and materials 13,829,863 12,868,778 Grants, subsidies, and contributions 1,653,680 1,486,946 Insurance claims and indemnitie.= and other 40.903 101.991 Total operating expenses 545.810.928 530.302.978 Depreciation and amortization (Note 5) 6,462,011 8,540,608 Interest 3,370 4,683 Other expanses (Note 17) 653.130 17.101 Total expenses $552.929.439 $538.865.370 Excess or(shortage) of revenues and financing sources over total expenses (Note 18) S (3.924.858) S (1.658.529) l Net position, beginning balance S173,636,014 $209,483,290 Excess (shortage) of revenues and financing sources over expenses (3,924,858) (1,658,529)
Plus non-operating changes (Note 19)
E (41.263.348) (34.188.747) 3 Net position, ending balance S128.447.808 S173.636.014 The accompanying notes to the principal statements are an integral part of these statements. 12
L PrincipalStatements L
STATEMENT OF CASil FLOWS for the years ended September 30,1997 and 1996 CASil PROl'IDED (USED) B l' OPERA TING A CTIl'ITIES 1921 1916
[ Cash Provided:
Fees for licensing, inspection, and
[ other services (140te 12) $ 458,626,753 $ 454,049,125 L
Other operating ca >h provided 8.068.118 8.450.745 Total cash provided $ 467.594.871 $ 462.444.870
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- Cash Used
[ Personnel services and benefits (267,638,742) (259,816,269)
L Travel and transponation (15,766,363) (16,275,698)
Rent, communications, and utilities (25,184,924) (26.342,185)
[ Printing and reproduction (1,670,930) (1,554,538)
) Other contractual services (188,142,460) (193,678,520)
Supplies and materials (14,406,394) (11,162,708)
( Insurance claims and indemnities Grants, subsidies, and contributions (44,RS) (98,271)
(1,489,740) (1,527,452)
Other operating cash used (1.000.841) (6.867.038)
Total cash used $(516.244.510) $(517.322.670)
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Net cash used by operating activities
- $ (48.649.648) $ (54.822.P00)
CASil USED Bl'INI'ESTING A CTIl'ITIES Purchr.se of property a id equipment (6.365.343) (11.680.060)
Net cash used by investing activities 5 (6.365.343) $ (11.680.060)
CASil PRol'IDED B Y FINANCING A CTil'ITIES Appropriations 18,173,247 18,536,875 Add: Transfers of cash from others 2.650.000
{ 111.672 Net appropriations $ 20.823.247 $ 18.648.547 Ne' cash provided by financing activities $ 20.823.247 $ 18.648.547
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The accompanying nues to the principal statements are an integral pan of these statements, 13 4
c PrincipalStatements f
STATEMENT OF CASit FLOWS (Continued) f for the years ended September 30,1997 and 1996 I
J M M Net cash provided (used) by operating, investing, and finsneing activitles
$ (34,191.744) $ (47,854,331) l 258.602.386
_210.748.055 Fund balances with Treasury, beginning
$176.556.311 $210.748.055 Fund balances with Treasury, ending Reconcillation ofShortage of Revenues and Financing Sources Over Total Erpenses:
Excess (shonage) of revenue and financing $ (3,924,858) $ (1,658,529) sources over total expenses I Adjustments to Reconcile Shortage Of Revenues and Financing Sources Over Total Expenses to Net l Cash Provided by Operating Activities:
(62,086,597) (52,837,295) g Appropriated capital used 2,740,306 (2,823,343) g (2,258,975)
Decrease (increase) in accounts receivable 1,960,001 Decrease (increase)in other assets 896,395 (887,331) g Increase (decrease) in accounts payable (6,682,254) m (911,952) 8,540,608 increase (decrease) in other liabilities 6,462,011 Depreciation and amortization 3,924,858 1,658,529 g Other unfunded expenses 2.240.188 _
2.125.781 Other adjustments (53.164.280)
_ (44.724.790)
Total adjustments S (48.644.648) $ (S4.822.804)
Nel Cash Used by Operating Activities I I
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1he accompanying notes to the principal statements 14 are an integral part of these statements, I
Principa! Statements STATEMENT OF BUDGETARY RESOURCES AND ACTUAL EXPENSES for the years ended September 30,1997 and 1996 Restated Budeet Actual Actual Oblications 1997 1996 Programs (Note 15) Resources Direct Reimbursements Expenses Expenses Regulatory Program $227,669,016 $223,768.332 $ 894.825 $238,846.031 Regulatory EITectiveness Program i 19,11 I,948 111.459.273 3,835.296 132.520.693 Management and Support Program 164,003,050 156,423.699 1.941.596 167,707.506 Regulation of DOE Program 3,500,000 2.584.705 163,175 1,661.955 Inspector General Program 6.877.839 5,245.692 -
5.263.367 Depreciation and amortization expenses not allocated to programs 6,462.011 !
Other expenses not allocated to programs l 467.876 $538.865370 Unissued allowances-funds not assigned to programs 14.525.133 - - -
Totals $535.686.986 $499.4 R I .701 $6.834.892 $552.029.439 $53 R.865.370 Budget Recemciliation:
Total expenses $552.929,439 $538,865370 Add: Capital acquisitions 6.365343 11.680.069 Other expended budget authority (1,698.068) (2.105,885)
Less: Expenses not covered by available budgetary resources:
Depreciation and amortization (6.462.011) (8.540.608)
Unftmded annual leave expense (546.501) (795.701)
Unfunded workers' compensation expense (3378357) (862.828)
Employer's pension benefit paid by others (19.976.493) (20.478.243)
Accrued expenditures 527.233.352 517.762.174 I ess reimbersements (8.3 I I.063) (9.842.179)
Accrued expenditures, direct $518 922.289 $507.919.995 The accompanying notes to the principal statements are an integral part of these statements. 15
Principal Statements NOTES TO PRINCIPAL STATEMENTS September 30,1997 und 1996 l NOTE 1.
SUMMARY
OF SIGNIFICANT ACCOUNTING POLICIES A. Bash of Presentation These principal statements were prepared to report the Gnancial position and results of operations of the U.S. Nuclear Regulatory Commission (NRC) as required by the Chief Financial Of0cers Act of 1990. The principal statements were prepared from the books and reco*ds of NRC in accordance with the form and content for entity Onancial statements speciDed by the of0cc of Management and Iludget (OMil)in OMil Ilulletins 94-01 and 97 01 and NRC accounting policies summarized in this note. These statements are, therefore, different from the Gnancial reports, also prepared by the NRC pursuant to OMil directives, which are used to monitor and control NRC's use of budgetary resources.
B. Reporting Entity / Program Name The NRC is an independent regulatory agency of the Federal Government that was created by the U.S. Congress to regulate the Nation's civilian use of byproduct, source, and special nuclear materials to ensure adequate protection of the public health and safety, to promote the common defense and security, and to protect the environment.1:s purposes are defined by the Energy Reorganization Act of 1974, as amended, along with the Atomic Energy Act of 1954, as amended, which provide the foundation for regulating the Nation's civilian uses of nuclear materials.
NRC has two appropriations:
31X0200 - Salaries and Expenses 31X0300 Of0ce ofInspector General The 31X0200 appropriation includes approximately $11 million for FY 1997 and for FY 1996 of funds derived from the Nuclear Waste Fund in accordance with the provisions of Public Law 104 206. Public Law 104134 rescinded $0.7 million from the FY 1996 NRC Salaries and Expenses Appropriation.
In addition, $2.65 million and 50.5 million of the appropriation received by the U.S. Agency for International Development for FY 1997 and 1996, respectively, was transferred for the Nuclear I
Safety Assistance Program in Russia, Armenia, Kazakhstan and the Ukraine which is under the control of NRC. The accompanying Snancial statements of NRC include the accounts of all funds under NRC control.
C. Budgets and Budgetary Accounting For the past 23 years, Congress has enacted no-year appropriations which are available for obligation by NRC until expended. The Omnibus Iludget Reconciliation Act (OllRA) of 1990 requires NRC to recover approximately 100 percent ofits new budget authority, less the amount derived from the Nuclear Waste Fund, by assessing fees. For FY 1997, Congress appropriated funds for the commercial vitrification of high-level radioactive waste at the Hanford, Washington, 16
PrincipalStatements STATEMENT OF FINANCI AL POSITION (Continued)
September 30,1997 and 1996 LIAlllLITIES 9 L992 121(i Liabilities Covered Ily lludgetary ltesources:
Intragovernmentalliabilities:
Accounts payable and advances (Note 6) $ 12,775,896 $ 11,805,497 Other intragovernmental liabilities (Note 8)
{ 30,754,696 26,519,644 Governmentalliabilities:
Accounts payable (Note 6) 21,155,283 21,229,287 Other governmentalliabilities (Note 8) 5,525,519 7,143,659
[ Accrued payroll and benefits (Note 7) 12.450.MS ._1L527.847 Totalliabilities covered by budgetary resources $ 82.661.782 $ 78.225.934 Liabilities Not Covered Ily lludgetary Resources:
Governmentalliabilities:
Other governmentalliabilities (Note 9)
{ 36.635.843 32.710.987 Total liabilities not covered by budgetary
{ resources 36.635.843 32.710.987 Total liabilities $ 119.297.625 $110.936.921
[ NET POSITION
[ 11alances (Note 11):
Unexpended appropriations
[ invested capital 129,285,082 35,798,569 168.157,910 38,189,091 Future funding requirements (36.635.843) (32.710.987)
Total net position $128.447.808 $173.636.014
{ Totalliabilities and net position S247.745.433 S284.572.935
[
The accompanying notes to the principal statements are an integral part of these statements. II
PrincipalStaternents STATEMENT OF OPEllATIONS AND CilANGES IN NET POSITION for the years ended September 30,1997 and 1996 REVENUESAND FINANCINGSOURCE5 1921 Restated 122[t l
Appropriated capital used (Note 12)
Other revenues and financing sources (Note 14)
$ 62,086,597 477,704,094
$ 52,837,295 452,184,128 l
Excess (shortage) of current year receipts of fees over billings (4,707,194) 14,633,020 g imputed financing (Note 13) 19,976,493 20,478,243 E Less: Receipts transferred to the Treasury or other agencies (6.055.409) (2.925.845)
Total revenues and financing sources $.549.004.581 5537.206.841 EXPENSES Operating Expenses Personnel services and benefits $291,993,719 $283,521,310 Travel and transportation 15,451,061 16,174,764 Rent, communication, and utilities 26,276,698 25,240,443 Printing and reproduction Contractual services 1,605,504 194,959,500 1,579,151 189,329,595 l
Supplies and materials 13,829,863 12,868,778 Grants, subsidies, and contributions 1,653,680 1,486,946 Insurance claims and indemnities and other 40.903 101.991 Total operating expenses 545.810.928 530.302.978 Depreciation and amortization (Note 5) 6,462,011 8,540,608 Interest 3,370 4,683 Other expenses (Note 17) 653.130 17.101 Total expenses $552.929.439 5538.865.370 Execss or (shortage) of revenues and financing sources over total expenses (Note 18) S (3.924.858) S (1.658.529) l Net position, beginning balance S173,636,014 $209,483,290 Excess (shortage) of revenues and financing sources over expenses (3,924,858) (1,658,529) g Plus non-operating changes (Note 19) (41.263.348) (34.188.747) E Net position, ending balance $128.447.808 S173.636.014 i
The accompanying notes to the principal statements are an integral part of these statements. 12
L l'rincipalStatements L
STATEMENT OF CASil FLOWS
\
for the years ended September 30,1997 and 1996 L
CASil PROl'IDED (USED) B l' OPERA TING A CTIl'ITIES 1922 L92.(t b Cash Provided:
Fees for licensing, inspection, and
[ other services (Note 12) $ 458,626,753 $ 454,049,125 L
Other operating cash provided 8.968.118 8.450.745 Total cash provided S 467.594.871 $ 462.499.870
[
Cash Used:
Personnel services and benefits (267,638,742) (259,816,269)
[ Travel and transportation (15,766,363) (16,275,698)
Rent, communications, and utilities (25,184,924) (26,342,185)
Printing and reproduction (1,670,930) (1,554,538)
Other contractual services (188,142,460) (193,678,520)
Supplies and materials (14,406,394) (11,162,708)
{ insurance claims and indemnities (44,125) (98,271)
Grants, subsidies, and contributions (1,489,740) (1,527,452)
Other operating cash used (1.900.841) (6.867.038)
[ Total cash used $(516.244.519) $(517.322.679)
[ Net cash used by operating activities $ (48.649.648) $ (54.822.809)
CAsil USED Bl'INl'ESTING A CTIl'ITIES Purchase of property and equipment (6.365.343) (11.680.069)
Net ensh used by investing activities $ (6.365.343) $ (11.680.069)
CASil PROl'IDED Bl' FINANCING A CTIl'ITIES Appropriations 18,173,247 18,536,875
~
Add: Transfers of cash from others 2.650.000 111.672 Net appropriations $ 20.823.247 $ 18.648.547 Net cash provided by financing activities $ 20.823.247 $ 18.648.547
(
The accompanying notes to the principal statements are an integral part of these statements.
[ 13
I PrincipalStatements I.
STATEMENT OF CASil FLOWS (Continued) for the years ended September 30,1997 and 1996 1221 119ft j Net cash provided (used) by operating, investing, and financing activitirs $ (34,191,744) S (47,854,331)
Fund balances with Treasury, beginning 210.748.055 258.602.386 Fund balances with Treasury, ending $176.556.311 5210.748.055 Reconcillation ofShortage of Revenues and Financing Sources Over Total Evpenses:
Excess (shortage) of revenue and fmancing sources over total expenses $ (3,924,858) $ (1,658,529)
Adjustments to Reconcile Shortage Of Revenues and Financing Sources Over Total Expenses to Net Cash Provided by Operating Activities:
Appropriated capital used (62,086,597) (52,837,295)
Decrease (increase) in accounts receivable 2,740,306 (2,823,343)
Decrease (increase)in other assets 1,960,001 (2,258,975)
Increase (decrease) in accounts payable 896,395 (887,331)
Increase (decrease) in other liabilities (911,952) (6,682,254)
Depreciation and amortization 6,462,011 8.540,608 Other unfunded expenses 3,924,858 1,658,529 Other adjustments 2.290 188 2.125.781 Total adjustments (44.724.700) (53.164.280)
Net Cash Used by Operating Activities S(48.644.648) S (54.822.809)
The accompanying notes to the principal statements are an integral pan of these statements. 14 I
Principal Staternents STATEMENT OF BUDGETARY RESOURCES AND ACTUAL EXPENSES for the years ended September 30,1997 and 1996 I!cstated Budret Actual Actual Oblientions 1997 1996 Programs (Note 15) Resources Direct Reimbursements Expenses Expenses Regulatory Program $227,669,016 $223.768,332 $ 894,825 $238,846,031 Regulatory EITectiveness Program 119.111,948 I i 1,459,273 3,835,296 132.520.693 Management and Support Program 164,003.050 156,423,699 1.941,596 167,707,506 Regulation of DOE Program 3,500,000 2,584,705 163.175 1.661,955 Inspector General Program 6,877,839 5,245,692 - 5.263,367 Depreciation and amortization expenses not allocated to programs 6,462,01I Other expenses not alkwated to programs 467.876 $538.865.370 Unissued allowances-funds not assigned to programs 14.525.133 - - -
Totals $535.686.986 5499.481.701 $6.834.892 $552.929.439 $538.865.370 Budget Reconciliation:
Total expenses $552,929.439 $538,865.370 Add: Capital acquisitions 6.365,343 11.680,069 Other expended budget authority (1,698.068) (2,105.885)
Less: Expenses not cos cred by available budgetary resources:
Depreciation and amortization (6.462,011) (8.540,608)
Unfunded annual leave expense (546,501) (795.701)
Unfunded workers' compensation expense (3.378.357) (862.828)
Employer's pension benefit paid by others (10.976.493) (20.478.243)
Accrued expenditures 527,233.352 517,762,174 Less reimbursements i8.311.063) (0.842.179)
Accrued expenditures, direct $518.922.289 $507.919.995 The accompanying notes to the principal statements are an integral part of these statements. ;5 u
4
- M8 m
Principal Statements NOTES TO PillNCIPAL STATE 51ENTS September 30,1997 and 1996 NOTE 1. SUnth1ARY OF SIGNIFICANT ACCOUNTING POLICIES A. Basis ofPresentation These principal statements were prepared to report the Gnancial position and results of operations of the U.S. Nuclear Regulatory Commission (NRC) as required by the Chief Financial Of0cers Act of 1990. The principal statements wcre prepared from the books and records of NRC in accordance with the form and content for entity Onancial statements specined by the Of0ce of Management and Budget (OMil)in OMB Bulletins 94-01 and 97 01 and NRC accounting policies summarized in this note. These statements are, therefore, different from the Gnancial reports, also prepared by the NRC pursuant to OMB directives, which are used to monitor and control NRC's use of budgetary resources.
B. Reporting Entity /Prograrn Narne The NRC is an independent regulatory agency of the Federal Government that was created by the U.S. Congress to regulate the Nation's civilian use of byproduct, source, and special nuclear materials to ensure adequate protection of the public health and safety, to promote the common defehse and security, and to protect the environment. Its purposes are defined by the Energy Reorganization Act of 1974, as amended, along with the Atomic Energy Act of 1954, as amended, which provide the foundation for regulating the Nation's civilian uses of nuclear materials.
NRC has two appropriations:
31X0200 - Salaries and Expenses 31X0300 - Omce ofInspector General The 31X0200 appropriation includes approximately $11 million for FY 1997 and for FY 1996 of funds derived from the Nuclear Waste Fund in accordance with the provisions of Public Law 104-206. Public Law 104134 rescinded $0.7 million from the FY 1996 NRC Salaries and Expenses Approprktion.
In addition, $2.65 million and 50.5 million of the appropriation received by the U.S. Agency for International Development for FY 1997 and 1996, respectively, was transferred for the Nuclear Safety Assistance Program in Russia, Armenia, Kazakhstan and the Ukraine which is under the control of NRC. The accompanying Onancial statements of NRC include the accounts of all funds under NRC control.
C, Budgets and Budgetary Accounting For the past 23 years, Congress has enacted no-year appropriations w hich are available for obligation by NRC until expended. The Omnibus Budget Reconciliation Act (OBRA) of 1990 requires NRC to recover approximately 100 percent ofits new budget authority, less the amount derived from the Nuclear Waste Fund, by assessing fees. For FY 1997, Congress appropriated g funds for the commercial vitrincation of high-level radioactive waste at the llanford, Washington, E 16 I
Principal Statements I NOTES TO PillNCIPAL STATEMENTS September 30,1997 und 1996 I site. These funds are exempt from the requirement in OBRA for fee recovery, At the end of the fiscal year, NRC's appropriations are reduced by the amount of revenues collected during the Oscal year.
D. Basis ofAccounting I Transactions are recorded en both an accrual accounting basis and on a budgetary basis. Under the accrual method, revenues are recognized when earned and expenses are recognized when a liability is incurred, without regard to receipt or payment of cash. Budgetary accounting facilitates compliance with legal constraints and control over the use of Federal funds.
E. Revenues and Other Financing Sources Licensing fees and fees for inspections and other servicesmsessed in accordance with OBRA, are recognized as other Ansacing sources when earned.
For reporting purposes, appropriations are recognized as revenues (Appropriated Capital Used) at the tirae expenses are accrued. At the end of the Oscal year, appropriations recognized are reduced by the amount of assessed fees collected during the Oscal year to th . :xtent of new budget authority for the year. Collections which exceed the new budget authority are held to offset subsequent years' appropriations. Appropriations expended for property and equipment are recognized as expenses when the asset is consumed in operations (depreciation and amortization). Appropriated Capital I Used does not include (a) appropriations used to purchase capital items; (b) expenses incurred but not yet funded by Congress, such as workers' compensation benents and annual leave expenses; and (c) expenses which are paid by other Federal agencies, such as retirement benefits. The differences I between the accrual basis recognition of appropriations expensed and the budgetary basis recognition of outlays are presented in the Statement of Budgetary Resources and Actual Expenses.
I Miscellaneous receipts collected by NRC are not available to NRC for obligation or expenditure.
These receipts must be transferred to the U.S. Treasury when collected.
F. Funds with the U.S. Treasury and Cash NRC cash receipts and disbursements are processed by the U.S. Treasury. The fund balances with the Treasury and cash are primarily appropriated funds that are available to pay current liabilities and to Snance authorized purchase commitments. Cash balances held outside the U.S. Treasury are not material.
G. Accounts Receivable, Net ofAllowance The amounts due for receivables, e.scept those due from Federal agencies, are stated net of an allowance for uncollectible accounts. Since receivables from Federal agencies are expected to be collected, there is no allowance for uncollectible accounts. The estimate of the allowance is based I on an analysis of the outstanding balances and the application of estimated uncollectible percentages to categories of aged receivable balances.
17
Principal Statements NOTES TO PRINCll'AL STATEMENTS September 30,1997 and 1996 l 11, Advances NRC makes cash payments to other Federal agencies, employees, grantees, and contractors to provide for future NRC program expenditures. These advance payments are recorded as assets which are reduced w hen NRC receives reports of expenditures or when accruals of cost estimates are made,
- l. Property and Equipment The NRC's property and equipment consists primarily of typical office furnishings, nuclear reactor simulators, and computer hardware and software. The agency has no real property and loan or loan guarantee programs.
The land and buildings in which NRC operates are provided by the General Services Administration (GSA), which charges NRC rent that approximates the commercial rental rates for similar properties.
Property with a cost of $50,000 or more per unit and a useful life of 2 years or more are capitalized at cost and depreciated. Other property items are expensed when purchased. Normal repairs and maintenance are charged to expense as incurred.
Property is depreciated using the suaight-line method over useful lives which range from 5 to 20 g years.
g J. Prepaid and Deferred Charges Payments in advance of the receipt of goods and services are recorded as prepay rNrges at the time of prepayment and are recognized as expenditures / expenses when the related goods and services are received.
K. Liabilities Liabilities represent the amount of monies or other resources that are likely to be paid by NRC as the result of a transaction or event that has already occurred. However, no liability can be paid by NRC absent an appropriation. Liabilities for which an appropriation has not been enacted and for which there is no certainty that an appropriation will be enacted are classified as Liabilities not Covered by Budgetary Resources. Also, NRC liabilities arising from sources other than contracts can be abrogated by the Government acting in its sovereign capacity, L. Contingencies NRC is a party to various administrative proceedings, legal actions, environmental suits, and claims brought by or against it. Based on the advice oflegal counsel concerning contingencies, it is the opinion of management that the ultimate resolution of these proceedings, actions, suits, and claims will not materially affect the agency's financial position or results of operations.
18 I
Principal Statements
[
NOTES TO PRINCIPAL STATEMENTS September 30,1997 and 1996
[ M. Annual, Sick, and Other Leave
[ Annual leave is accrued as it is earned and the accrual is redvred as leave is taken. Each year, the balance in the accrued annual leave liability account is adjusted to reDect current pay rates.
{ Sick leave and other types of nonvested leave are expensed as taken.
N. Retirement Plans
[ NRC employees hired after December 31,1983, are automatically covered by the Federal Employees' Retirement System (FERS), which was implemented on January 1,1987. Employees
{ hired prior to that date could elect tojoin FERS or to remain in the Civil Service Retirement System '
(CSRS). Approximately 60 percent of NRC employees belong to CSRS and 40 percent belong to FERS. In FY 1997 and 1996, for employees in FERS, NRC withheld 0.8 percent of base pay
[ carnings in addition to Federal Insurance Contribution Act (FICA) withholdings and matched the withholding with an 11.4 percent contribution. The sum was transferred to the Federal Employees Retirement Fund. The FY 1997 contribution resulted in approximately $622,000 being paid in L excess of NRC's pension expense for the year. For employees covered by CSRS, NRC withholds 7 percent of their base pay earnings. This withholding is matched by NRC and the sum of the withholding and the match is transferred to the CSRS.
[ On April 1,1987, the Federal government initiated the Thrift Savings Plan (TSP) which is a retirement savings and investment plan for employees covered by either FERS or CSRS. For
[ employees covered by FERS, NRC automatically contributes one percent of base pay to their account and matches contributions up to an additional four percent. The maximum percentage that an employee participating in FERS may contribute is 10 percent of base pay. Employees covered by CSRS may contribute up to Ove percent of their base pay, but there is no NRC matching of the
( contribution. The maximum amount that either FERS or CSRS employees may contribute to the plan in a calendar year is $9,500. The sum of the employees' and NRC's contributions is transferred to the Federal Retirement Thrift Investment Board.
The NRC does not report on its financial statements FERS and CSRS assets, accumulated plan benents, or unfunded liabilities, if any, applicable to its employees. Reporting such amounts is the responsibility of the Office of Personnel Management. The portion of the current and estimated future outlays for CSRS not paid by NRC is included in NRC's Snancial statements as an imputed Gnancing source (Note 13).
~
- 0. Net Position
{- The NRC's net position consists of the following components:
L Unexpended appropriations which include the undelivered orders and unobligated balances
{ of NRC's funds. All NRC appropriations remain available for obligation until expended.
19
Principal Statements NOTES TO PillNCIPAL STATEMENTS September 30,1997 and 1996
- 2. Invested capital which represents U.S. Government resources invested in NRC's property and equipment. Increases to invested capital are recorded when assets are acquired with direct appropriations, and decreases are recorded as a result of the depreciation, amortization, and disposition of capital assets.
- 3. Future funding requirements which represent (a) accumulated annual leave earned but not taken as of the financial statement date and (b) actual and estimated future payments to be made for worker's cornpensation pursuant to the Federal Employees Compensation Act (FECA). The expense for these accruals is not funded from current appropriations, but rather will be funded from future appropriations and essessments.
P. Department of Energy Charges Financial transactions between the Department of Energy (DOE) and NRC are fully automated through the U.S. Treasury's On Line Payment and Collection (OPAC) System. The OPAC System allows DOE to collect amounts due from NRC directly from NRC's account at the U.S. Treasury for goods and/or sen ices rendered. Project manager verification of goods and/or services received is subsequently accomplished through a system *Fenerated voucher approval system. The vouchers are returned to the Division of Accounting and Finance documenting that the charges have been accepted. For FY 1997, NRC made approximately $79.5 million in payments to DOE in this manner for research conducted by the DOE National Laboratories.
Q. Restatement Certain amounts for FY 1996 have been restated to conform with the FY 1997 presentation.
NOTE 2.
I FUND llALANCES WITII TIIE U.S. TilEASURY Fund balances with the U.S. Treasury consist of the following amounts as of September 30,1997 and 1996:
I 1907 9 (;
193 Appropriated funds:
Obligated $153,920.505 $180,045,631 Unobligated 21.257.563 28.682.412 175,178,068 208,728,043 Other fund types 1.378.243 2.020,012 5176.556.311 $210.748.055 U.S. Government cash is handled on an overall consolidated basis by the U.S. Treasury. "F.mds with Treasury" represent NRC's right to draw on the U.S. Treasury for allowable expenditures. All amounts are available to NRC for current use. The obligated and unobligated balances exclude amounts related to unfilled customer orders.
20
Principal Statements NOTES TO PRINCIPAL STATEMENTS Septernher 30,1997 and 1996 NOTE 3. ACCOUNTS ItECEIVAllLE, NET Accounts receivable, net, is composed of the following amounts as of September 30,1997 and 1996:
Entity Assets intragovernmental accounts receivable consists primarily of receivables and reimbursements due i
from other Federal agencies which were $3,019,507 and $5,822,652 at September 30,1997 and 1996, respectively.
Governmental accounts receivable is comprised of the following amounts as of September 30,1997 and 1996:
12.91 1226 Materials and facilities fees billed $ 4,270,361 $ 3,532,779 Materials and facilities fees - unbilled 25,475,254 22,667,134 Other 121.624 103.205 i Total accounts receivable $29,867,239 26,303,208 Less: Allowance for uncollectible accounts (1.012.360) ,_{2.223.657)
Accounts receivabic, net $28.854.870 $24.0 70.551 Governmental accounts receivable represents primarily amounts due for fees assessed for licensing and inspections of nuclear facilities and radioactive materials and other services, in the year collected, the amounts will be used to offset NitC's appropriations.
Non Entity Assets Governmental accounts receivable, net, represents miscellaneous amounts due from the public
($55,06 ' and $312,470 at September 30,1997 and 1996, respectively), which, w hen collected, must be transferred to the U.S. Treasury.
The NRC's methodology to estimate the allowance for uncollectible accounts is based on an analysis of the outstanding balances and the application of estimated uncollectible percentages to categories of aged receivable balances.
NOTE 4. ADVANCES AND PitEPAYMENTS Advances and prepayments as of September 30,1997 and 1996, consist primarily of the following:
Entity Assets 1997 9 1996 Intragovernmental:
Advances - other Federal agencies $2,325,666 $4,948,524 Prepayment - pension expenses 622.682 -
$2.048.348 $4.04 8.524 21 g- _
Principal Statements NOTES TO PRINCIPAL STATEMENTS September 30,1997 and 1996 1921 122h Governmental:
Advances $ 512.767 $ 472.502 Advances and prepayments are recorded as assets until receipt of the goods or services involved or until contract terms are met. When goods or services are received or contract terms are met, the advance or prepayment is reduced and the expense or acquired asset is recognized.
NOTE 5. PitOPEllTY AND EQUIPMENT, NET Property and equipment, net, consists of the following as of September 30,1997 and 1996:
12392 1226 Service Acquisition Accumulated Net Ilook Net Book
.Ytaa. Value Depreciatinn Value Value Dxed Assets Class Equipment 58 $ 26,587,156 $(20,400,890) $ 6,186,266 $ 8,081,496 ADP software 5 45,249,731 (42,526,961) 2.722,770 4,915,553 ADP software E
under development 11,340,853 E
. 11,340,853 9,002,437 Leasehold improvements 5-20 19,181,964 (3,633,284) 15.548,680 14,625,594 g Lenschold improvements in progress g
- - - 1.564.011 Total $ 102.350.704 $(66.561.135) $35.708.560 $38.180.001 The straight-line depreciation method is used for all classes of fixed assets. Depreciation expense for I
FY 1997 and 1996 was $6,462,011 and $8,540,608, respectively, The land and buildings occupied by NRC are provided by GSA. For FY 1997 and 1996, GSA charged I NRC $19,499,176 and $24,100,381, respectis ely, for the use of these facilities based on a rental fee w hich is to approximate the commercial rates for similar properties.
NOTE 6. ACCOUNTS PAYAllLE AND ADVANCES Accounts payable and advances consist of the following as of September 30,1997 and 1996:
1997 99 L99h Intragovernmental:
Accounts payable Department of Energy $ 7,079,111 $ 9,368,752 Other Federal agencies 5.331.554 2.282.032 12,410,665 11,651,684 Advances E
365.231 153.813 E
$ 12.775.806 $ 11.805.407 22 I
Principal Staternents NOTES TO PRINCP AL STATEMENTS September 30,1997 and 1996 1921 122fi Governmental:
Accounts payable Vendors payable $19,474,528 $ 19,743,864 Contract holdbacks 1.680.755 1.485.423
$21.155.283 $21.220.287 The vendors payable are all current. Cerrent payables represent amo" pts which are expected to be paid within the Oscal year following the reporting date.
1 i
NOTE 7. ACCHUED PAYROLL AND IIENEFITS Accrued payroll and benents as of September 30,1997 and 1996, consists of:
1221 122fz Accrued personnel services $ 10,629,6!7 $ 9,824,164 Accrued benc0ts 1.820.771 1.703.683
$ 12.450.388 $11.527.847 Accrued payroll and benents represent wages and benents which have been earned but not paid as of the Gnancial statement date.
NOTE 8.
OTIIER LIAlllLITIES COVERED BY lil1DGETARY RESOURCES Other liabilities as of September 30,1997 and 1996, include:
E E91 Governmental:
Liability for deposit funds $1,126,887 $1,554,395 Advances from others 4.308.632 5.580.264
{ $5.525.510
$7.143.650 The liability for deposit funds consists primr.rily ofliabilities arising from payroll deductions and tax withholdings. Advances from others consists of funds primarily from foreign governments for the participation in cooperative research programs.
1221 122f!
Intragovernmental:
{
Liability to offset net accounts receivable for fees assessed $30,699,637 $26,206,946 Liabi;ity to offset net miscellaneous accounts receivable 55.050 312.698
$30.754.606 $26.510.644 23
Principal Statements NOTES TO PRINCIPAL STATEMENTS September 30,1997 and 1996 The liability to offset the net accounts receivable for fees assessed represents amounts uhich, when collected, will be transferred to the U.S. Treasury to offset NRC's appropriations in the year collected.
The liability to offset net miscellaneous accounts receivable represents amounts which will be reverted to l the U.S. Treasury w hen collected. W All other liabilities except advances from others are current. Current liabilities represent amounts which are expected to be paid within the Oscal year following the reporting date. Advances from others may not be liquidated in the fiscal year following the reporting date.
NOTE 9. OTIIER LIAlllLITIES NOT COVERED Hi IlUDGETAllY RESOURCES Unfunded liabilities as of September 30,1997 and 1996, include:
1221 12211 g Governmental: 3 Accrued annual leave $25,905,986 $25,359,485 Accrued workers' compensation: g Benents paid 1,700,857 1,476,502 g Estimated future bene 6ts 9.029.000 5.875.000
$36.635.843 $32.710.987 Accrued annual leave represents the amount of annual leave carned by NRC employees but not yet taken.
Accrued workers' compe nsation includes: (a) FECA benc0ts paid by the Department of Labor (DOL) on NRC's behalf which hao mt been billed to or paid by NRC as of September 30,1997 and 1996, and (b) an ac:uarial estimate ton future disability benents. The FY 1997 future workers' compensation estimate was generated by DOL from an application of actuarial procedures developed to estimate the liability for FECA, w hich includes the expected liability for death, disability, and medical and miscellaneous costs for approved compensation cases. The liability was calculated using historical benent payment patterns related to a speci6c incurred period to predict the ultimate payments related to that period. These projected annual benent payments were discounted to present value.
Accrued annual leave and accrued workers' compensation are not funded by current or prior years' appropriations and assessments. Funding will be provided from future years' appropriations and assessments (see Note 1I).
NOTE 10. INTRAGOVERNMENTAL ACTIVITIES The NRC's Gnancial activities interact with and are dependent upon those of the Federal Government as a whole. Other Federal agencies make Gnancial decisions and report certain Gnancial matters on behalf of all Federal agencies. The practice of having Federal agencies record or report only those government wide Gnancial matters for which they are directly responsible is consistent with generally accepted accounting principles for Federai agencies which seek to identify Onancial matters to the department or 24
Principal Statements NOTES TO PillNCIPAL STATEMENTS September 30,1997 and 1996 agency that has been granted budget authority and resources to manage them. Activities which are performed or reported by other Federal agencies ir. which NRC is indirectly involved are as follows:
The NRC funds a portion ofits employee pension benefits under the CSRS and the FERS (Note 16). The portion not funded by NRC is included in NRC's Snancial statements as an imputed financing source (Note 13). The NRC does not disclose actuarial data with respect to accumulated plan benefits, plan assets, or the unfunded pension liability relative to its employees.
Reporting of these amounts is the responsibility of the Offi:e of Personnel Management.
In addition, the NRC makes contributions to the TSP on behalf ofits employees. The NRC does not have control over the plan's assets. The TSP is administereJ by the National Finance Center of the Department of Agriculture.
Certain legal matters to which NRC may be a named party are administered, and in some cases litigated, by other Federal agencits. Amounts paid under any decision, settlement, or award pertaining thereto are generally funded through the U.S. Tressary.
In most cases, claims (including personal injury claims) are administered and resolved by the Department of Justice, and any amounts necessary for resolution are obtained from a special fund maintained by the U.S. Treasury, Any legal actions for workers' compensation claims brought by NRC employees fall under FECA, which is administered by DOL's Employment Standards Administration. The cost of administering, litigaung, and settling these legal matters has not been allocated to individual Federal agencies.
Interest on borrowings of the U.S. Treasury is not includeJ as e cost to NRC's programs and is not included in the accompanying financial statements.
NOTE 11, NET POSITION The net position consists of the following as of September 30,1997 and 1996:
199'/ 122(g Unexpended appropriations:
Unobligated $ 25,683,385 $ 34,765,076 Undelivered orders 103.601.697 133.392.834 129,285,082 168,157,910 invested capital 35,798,569 38,189,091 Future funding requirements (Note 9) (36.635.843) (32.710.987)
$ 128.447.808 $173.636314 Unexpended appropriations include (a) unobligated appropriation balances and (b) undelivered orders, which are amounts which have been obligated but not yet expended. The unobligated appropriations balance does not include $4,306,364 and $6.262,153 in unfilled customer orders - unchligated as of September 30,1997 and 1996, respectively. The undelivered orders balance does not include S4,425.821 and $6,082,665 in unfilled customer orders - obligated as of September 30,1997 and 1996, respectively.
25
Principal Statements NOTES TO PRINCIPAL STATEMENTS September 30,1997 and 1996 invested capital represents the net investment of the U.S. Governinent appropriations expended for NRC's capitalized property and equipment.
Future funding requirements represer.t the amount of future funding ~eded to pay the accrued unfunded expenses as of September 30,1997 and 1996. These accruals ce not funded from current or prior appropriations and assessments, but rather should be funded from isture appropriations and assessments.
Accordingly, future funding requiremente have been recognized for these expenses that will be paid from future appropriations (See Note 9).
NOTE 12. APPROPRIATED CAPITAL USED Appropriated capital used, a financing source, is recognized to the extent that appropriated funds have E been consumed less the amount collected from fees assessed for licensing, inspect:ons, and other E services. During FY 1997 and 1996, $458.6 million and $454.0 million, respectively, were collected from fees assessed for licensing, inspections, and other services. OllRA requires NRC to recover E approximately 100 percent ofits new budget authority, less the amount appropriated from the Nuclear E Waste Fund and appropriated for work at the llanford, Washington, site, by assessing fees. At the end of the fiscal year, appropriations recognized are reduced by the amount of assessed fees collected during the g Oscal year to the extent of new budget au.hority for the year. Collections which exceed the new budget 3 authority are held to ofTset subsequent years' appropriations.
For FY 1997 and 1996, $458.6 million and $454.0 mill on, respectively, of collections were used to reduce the Oscal year's appropriations recognized:
E M Appropriated funds consumed $520,713,350 $ 506,886,420 Less: Collection from fees assessed (458.626.~'53) (454.040.125)
$ 62.086.507 $ 52.837.205 The appropriated capital used for FY 1997 and 1996 includes $41,263,348 and $34,188,747, respectively, of available funds from prior years (Note 19).
NOTE 13. IMPUTED FINANCING Irt accordance with Statement of Federal Financial Accounting Standards (SFFAS) Number 5, Accountingfor Liabilities of the Federal Government, the Statement of Operations and Changes in Net Position includes an imputed Gnancing source of $19,976,493 and $20,478,243 for FY 1997 and 1996, respectively. The imputed Gnancing source represents the service costs related to NRC employees' post-employment benefits which are paid by the Office of Personnel Management, as follows:
I
, I I
L r Principal Statements L
NOTES TO PRINCIPAL STATEMENTS September 30,1997 and 1996 l
1221 122h
( Civil Service Retirement System Federal Employee Health Benent
$13,156,011 $14.525,205 6,788,439 5,921,303 Federal Employee Group Life Insurance 32.043 31.735
[ $ 10.076.403 $20.478.243 _.
NOTE 14.
( OTIIEll REVENUES AND FINANCING SOURCES Other revenues and Gnancing sources for September 30,1997 and 1996, were:
1921 122it Fees for licensing, inspection, and other services $463,333,946 $439,416,104
[ Appropriation reimbursements 8.311,063 9,842,179 Other miscellaneous receipts 6.055,409 2,925,845 Gain on disposition of assets 3.676 -
$477.7(14.004 $452.I 84.I 28
( NOTE 15. PROGRAMS r The Statement of Budgetary Resources and Actual Expenses contains operating expenses by program for
[ FY 1997. Comparative data for FY 1996 is not available. The description of NRC's Ove programs is as follows:
1.
Regulatory Program encompasses all NRC efforts to ensure that the operation of commercial and nonpower nuclear reactor facilities and all NRC-regulated aspects of nuclear fuel cycle facilities; nuclear materials licensing; nuclear waste transport, storage, and disposal; and decommissioning
( activities are conducted in a manner that provides reasonable assurance of adequate protection of public health and safety, as required by the Atomic Energy Act of 1954 and other relevant laws.
2.
[ Regulatory Effectiveness Program helps ensure adequate protection of the public health and safety, as required by the Atomic Energy Act of 1954, by providing the Commission with the technical bases for regulatory decisions for all regulatory programs.
( 3.
Management and Support Program encompasses NRC central policy direction, legal advice for the Commission, analysis of long-term policy issues, administrative proceedings review and advice,
( liaison with outside constituents and other government agencies, Gnancial management, all administrative and logistical support, information resources management, executive management services for the f'ommission, personnel and training, international programs, and matters involving small and disadvantaged businesses and civil rights.
{
27
Principal Staternents NOTES TO PRINCIPAL STATEMENTS September 30,1997 and 1996 l
- 4. Regulation of DOE Program involves the continued commitment of DOE and NPC to resolve issues of concern to either agency that relate to the regulation of nuclear facilities, projects, and activities in the p4 otection of public health and safety and the environment.
- 5. Inspector General Program independently evaluates the agency's programs and operations to ensure their efficiency and effectiveness and investigates allegations of fraud, waste, and abuse.
NOTE 16, EMPLOYEE RETIREMENT PLANS I
The NRC's contributions for employee retirement plans for FY 1997 and 1996 were as follows:
Restated g 1222 122.6 E Civil Service Retirement System $ 8,963,175 $ 9,066,506 g Federal Employees' Retirement System 10,174,861 9,476.956 g FederalInsurance Contribution Act 9,850,629 6,078,868 Thrift Savings Plan 4.648.337 3.754.354 g
$ 33.637.002 $28.376.684 g Data on the actuarial present value of accumulated benefits, assets available for benefits, and unfunded pension liability are maintained by other Federal agencies and are not allocated to individual departments and agencies. The portion of the current and estimated future outlays for CSRS not paid by NRC is included in NRC's financial statements as an imputed financing source (Note 13).
NOTE 17. OTIIER EXPENSES I
Other expenses as of September 30,1997 and 1996, consist of:
Loss on disposal of property
=
$613.338
=
$ 41,403 I
Bad debt expense 30.702 (24.302)
$653.130 $ 17.101 NOTE 18. EXCESS OR (SilORTAGE) OF REVENUES AND FINANCING SOURCES OVER TOTAL EXPENSES The excess or (shortage) of revenues and financing sources over total expenses represents expenses not covered by budgetary resources for t.he years ended September 30,1997 and 1996, and consists of:
I n I ,
I
L Principal Statements f
NOTES TO l'RINCil'AL STATEMENTS r September 30,1997 and 1996 L
m n Accrued annual leave $ (546,501) $ (795,701)
Accrued workers' compensation (3.378.357) (862.828)
{ Sf3.424.858) $(1.658.520) lixpenses not covered by budgetary resources are not funded from current appropriations but are to be
( funded from future appropriations and assessments.
NOTE 19 NON-Ol'ERATING CilANGES
{
Non-operating changes for the fhcal years ended September 30,1997 and 1996, consist of the following:
1222 1226 f Change in unexpended appropriations $(38,872,829) $(35,202,426) l Change in invested capital (2.300.519) 1.013.670
$(41.263.348) $(34.188.747)
[
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29 1 ?)
February 6,1998 MEMORANDUM TO: Hubert T. Bell Inspector General FROM: Jesse L. Funches Chief Financial Officer
SUBJECT:
DRAFT AUDIT REPORT- AUDIT OF THE NUCLEAR REGULATORY COMMISSION'S FISCAL YEAR 1997 FINANCIAL STATEMENTS We have reviewed the draft audit report of the Nuclear Regulatory Commission's FY 1997 financial statements. There are two reportable conditions and recommendations. Our comments are:
Recommendation 1: The CFO should establish, for systems within the agency's control, initratives for designing recovery plans for all financial managements systems, in providing such guidance, the CFO should assess the priority of each system. Furthermore, the CFO should assure that policits are issued ensuring that the design or development of any new financial management systems, and the related security and maintenance programs of such systems include the development of a plan which is documented and tested. We recognize that NRC, as a user of the FFS, does not have the leverage to compel FMS to comply with a sound disaster recovery program. Therefore, no recommendation is offered other than continued monitoring of this condition through the user group.
Response Ag:ncy financial systems are currently undergoing major changes. The three systems mentioned in the audit report are all scheduled for replacement within the next one to two years. The Federal Financial System (FFS) and the accounts receivable / license fee billing system wil: be replaced by the new agency-wide resource management system STARFIRE.
The Payroll System will be replaced by the Payroll / Personnel (PAY /PERS) System. The OCFO and OClO will determine the cost effectiveness of developing continuity / contingency plans for the systems that are to be retired or replaced. The OCFO and OClO will then jointly prepare a plan by June 1,1998, to develop the required continuity / contingency plans for continuing financial systems. These plans will be developed in accordance with OMB Circular A-130, Management of Federalinformation Resources, and the NRC System Development and Life Cycle Management (SDLCM) Methodology.
Recommendarlon 2: The CFO snould reduce the number of persons holding the
- lead accountant" access profile and/or implement additional compensating controls. The compensating controls could include requiring supervisory review and certification of reconciliations and their resulting joumal vouchers.
CONTACT: Barbara K. Gusack, OCFO/DAF/ GAB 415-6054
H. Bell 2-l Response: The OCFO will examine those persons holding the
- lead accountant" access profile and determine whether it is appropnate to make any changes to access profiles. In addition, l the OCFO willinstitute compensating controls consisting of review and certification of reconciliations and their resulting journal vouchers by the Financial Team leader.
l l
l We appreciate the opportunity to respond to the draft audit report. !
I cc: A. Galante, CIO T. Barchi, OlG/AIGA l
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