The McNeil Biomass Project
The Departmetn of Energy invests about $80 million annualy in biomass programs, focusing on the use of plant-derived organic matter as a renewable energy source. Consistent with the President's national energy policy, the goal of the Department's effort is to make biomass energy a cost-competitive alternative to traditional energy sources.
Central Office Expenses for the Thomas Jefferson National Accelerator Facility
The Southeastern Universities Research Association is the Department
of Energy's (Department) contractor for the operation of the Thomas
Jefferson National Accelerator Facility (Jefferson Lab). The Jefferson
Lab contract provided for reimbursement of central office expenses that
are allowed by the cost principles contained in Office of Management
and Budget Circular A-122, Cost Principles for Non-Profit
Organizations. In general, central office expenses are general and
administrative expenses incurred by a contractor. Among other things,
for a cost to be allowable it must be reasonable, allocable, conform to
limitations and exclusions set forth in the principles and in the contract,
and be adequately documented. We observed, however, that the
Department reimbursed the contractor for a number of costs that were
unallowable or not adequately supported. Specifically, in Fiscal Years
(FY) 2000, 2001, and 2002, the Department reimbursed the contractor
for central office expenses that were prohibited by the contract or cost
principles or were not allocable to Jefferson Lab. We also noted other
costs for salaries, employee benefits, and administrative expenses that
were not adequately supported.
of Energy's (Department) contractor for the operation of the Thomas
Jefferson National Accelerator Facility (Jefferson Lab). The Jefferson
Lab contract provided for reimbursement of central office expenses that
are allowed by the cost principles contained in Office of Management
and Budget Circular A-122, Cost Principles for Non-Profit
Organizations. In general, central office expenses are general and
administrative expenses incurred by a contractor. Among other things,
for a cost to be allowable it must be reasonable, allocable, conform to
limitations and exclusions set forth in the principles and in the contract,
and be adequately documented. We observed, however, that the
Department reimbursed the contractor for a number of costs that were
unallowable or not adequately supported. Specifically, in Fiscal Years
(FY) 2000, 2001, and 2002, the Department reimbursed the contractor
for central office expenses that were prohibited by the contract or cost
principles or were not allocable to Jefferson Lab. We also noted other
costs for salaries, employee benefits, and administrative expenses that
were not adequately supported.
Audit of Facility Contractor Employee Assignments by Energy Efficiency and Renewable Energy
Internal Controls Over Classified Computers and Classified Removable Media at the Lawrence Livermore National Laboratory
Computers are used extensively in the full range of operations at Lawrence Livermore National Laboratory (Livermore), including
processing classified national security information. Livermore
reported an inventory of 86 classified laptop computers and 1,141
classified desktop computers as of March 2003. In addition,
Livermore reported approximately 15,000 pieces of classified
removable media. Department of Energy (DOE) policy requires
strict inventory controls over classified computers and classified
removable media.
processing classified national security information. Livermore
reported an inventory of 86 classified laptop computers and 1,141
classified desktop computers as of March 2003. In addition,
Livermore reported approximately 15,000 pieces of classified
removable media. Department of Energy (DOE) policy requires
strict inventory controls over classified computers and classified
removable media.
Federal Managers' Financial Integrity Act Audit Report Audit Report
Report on the Department of Energy's Consolidated Financial Statements
Federal Energy Regulatory Commission’s Performance Management