Text

NRC Ofc of Inspector General Semiannual Rept,921001- 930331
	ML20045B858
Person / Time
Issue date:	03/31/1993
From:	David Williams; NRC OFFICE OF THE INSPECTOR GENERAL (OIG)
To:	;
Shared Package
ML20045B635	List: ML20045B634; ML20045B840; ML20045B858;
References
	NUDOCS 9306210181
	Download: ML20045B858 (40)
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9306210181 930604 % A..c. ' ' ~.' ?> i ' i1: - ' . - -.". '. ) Jh.y '@. M ' f. 4tW:n PDR COMMS NRCC i J .E' ZN.M.Q CORRESPONDENCE PDR

Mauoaasovu ro rus cuarauan 1 1 submit to you the Office of the Inspector General's (OIG)" Semiannual Re-port" to the United States Congress for October 1,1992, to March 31,1993.This report complies with Section 5 of the inspector General Act of 1978, as amended. The efforts of the OIG staff are dedicated to improving the economy and effi-ciency of the U.S. Nuclear Regulatory Commission's (NRC) programs and op-erations and to detecting fraud, waste, and abuse. During this reporting period, the OlG completed 14 audits addressing the NRC's administrative and program-matic functions, completed 1 audit of an NRC contract, and analyzed 31 contract ) audit reports issued by the Defense Contract Audit Agency. The internal 01G audits resulted in 28 recommendations to NRC management. In addition, a cer-tified public accounting firm, engaged by OIG to review internal controls in preparation for the audit of the agency's financial statements, made 28 recom-mendations to strengthen the agency's internal controls. The contract audit work resulted in questioning $305,359 and identifying an additional $609.360 as funds that could be put to better use. The accomplishments detailed in this report represent the combined efforts of the 01G staff and NRC management. It is encouraging to report that NRC man-agement has continued to provide complete access and cooperation for both our investigative and audit initiatives. We look forward to continuing to strive to I achieve the highest level ofintegrity and efficiency within the programs and op-erations of the NRC. Sincerely, ha d c. b % David C. Williarns inspecwr Genend l l

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+***+ Reporting Requirements Inder.......................... v Erecutive Sununary................................... vii The U.S. Nuclear Regulatory Conunission................ 1 The Office of the Inspector General...................... 2 The Federal Managers' FinancialIntegrity Act............. 3 The A udit Prograin................................... 5 The Investigative Program.............................. 16 Regulatory Review.................................... 21 Other A ctivities...................................... 22 Special Feature: Overview Report on Internal Management Control Breakdowns.................................. 25 App endices.......................... 27 A u dit Listings.................................. 27 l A bbreviations................................... 30 Glossa ry....................................... 31 The Inspector General Hotline..................... 32 111 _mm_______- .______m_m__ _____________.-_..-__________-____m_-.-.mm.______ m____

l Rsroarino asaurasusurs1xnax The Inspector General Act of 1978, as amended (1988), specifies reporting re-quirements for semiannual reports. The requirements are listed and indexed to .the applicable pages of this report. Topic Reporting Requirements Page Section 4(a)(2) Review of legislation and Regulations 21 Section 5(a)(1) Significant Problems, Abuses, and Deficiencies 3-12 16-18 l 25,26 Section 5(a)(2) Significant Recommendations for Corrective 3-12 Action 25,26 m Section 5(a)(3) Prior Significant Recommendations Not Yet Completed None l Section 5(a)(4) Matters Referred to Prosecutive Authorities 18 20 ] Section 5(a)(5) Information or Assistance Refused None Section 5(a)(6) Listing, of Audit Reports 27-29 Section 5(a)(7) Summary of Significant Reports 3-12 16-18 25,26 Section 5(a)(S) Audit Reports-Questioned Costs 14 Section 5(a)(9) Audit Reports-Funds Put to Better Use 15 Section 5(a)(10) Audit Reports Issued Before the Commencement 14,15 of the Reporting Period for Which No Management Decision Has Been Made Section 5(a)(11) Significant Revised Management Decisions. None Section 5(a)(12) Significant Management Decisions With Which OIG Disagreed None I l v

Exscum sumiar The following two sections present brief summaries of selected audits and inves-tigations completed during this reporting period. More detailed summaries of these activities appear later in this report. AUDITS o Because of the Commission's concern about the potential misuse of bene-fits resulting from official travel by the NRC staff, the OlG audited NRC's poli-cies and practices for the use of frequent flyer benefits. OIG found that NRC's frequent flyer program was not as effective or economical as it could be. The OIG conducted a followup review of the Atomic Safety and Licensing o Board Panel (ASLBP). The OIG's review found that the Executive Director for Operations (EDO) had implemented all recommendations satisfactorily. As part of an ongoing audit of IRM's contract management practices, the o OlG examined the results of an independent compliance review of NRC's com-puter security program and NRC's actions to implement the recommendations stemming from that review. OIG's review disclosed uncorrected deficiencies that warrant the attention of agency management. o The OIG audited NRC's use of consulting services. The OIG concluded that NRC had established a system of management controls for the approval of con-tracts for consulting services and had improved the accuracy and cornpleteness of the information reported to the Federal Procurement Data System (FPDS). o In accordance with the Chief Financial Officers Act of 1990, the OIG re-viewed the agency's budget execution process to assess concerns raised by the Office of Management and Budget (OMB) and to evaluate NRC's system for maintaining adminir.trative control of its funds. The OIG's review found that NRC has generally complied with the budget requirements of OMB and the Chief Financial Officers Act. o In accordance with the Chief Financial Officers Act, OIG examined the in-ternal controls related to certain aspects of NRC's accounting function,includ-ing a review of NRC's "M" account, payroll, travel, license fee functions, and internal control assessments of NRC's general ledger. The results of OIG's analysis showed that NRC's inadequate oversight of these internal controls has resulted in a lack of sound fiscal management of unexpended obligations in the "M" account. In response to a September 1992 request from the Office of Federal Pro-l o l curement Policy, OMB, the OIG audited the nature and adequacy of.NRC's Federally Funded Research and Development Center (FFRDC) review. The vii

OIG found that although NRC addressed all Federal Acquisition Regulation (FAR) requirements for an FFRDC review,it was unable to adequately support some statements in its renewal justification. In compliance with Section 160 of the Energy Policy Act of 1992, OlG per-formed a survey to determine if the agency had implemented a program for en-ergy management and conservation. The OIG determined that NRC's energy conservation program generally complies with the requirements of the National Energy Conservation Policy Act. The OIG initiated a review of NRC's project management practices relating to the services that the Department of Energy (DOE) provides. OlG found nu-merous deficiencies in financial and administrative accountability in the Office of Nuclear Regulatory Research (RES). The OIG reviewed the Office of Information Resources Management's e (IRM) processes, guidelines, and controls for managing contracts used to carry out its mission and assessed IRM's effectiveness in overseeing contracts for mi-crocomputer support and systems development and maintenance. The OIG found that IRM had not established office-wide policies and procedures cover-ing the use and management of its contracts. The OIG reviewed NRC's management oversight ofits research programs and supporting projects to assess the effectiveness of its internal controls and. performance criteria. OIG found that performance criteria and better manage-ment oversight is needed to enhance the contributions of NRC's research pro-gram. INVESTIGATIONS The OJG received an allegation that security officers at a nuclear power plant were fired after reporting safety concerns to the NRC.The OIG investiga-tion revealed that the process used to terminate the security officers was prejudi-cial to them. The case was referred to the NRC for possible enforcement action. The case was also referred to the Department of Justice (DOJ) for prosecutive review. The OIG received an allegation that certain regional staff members were involved in a possible conflict of interest invohing Nuclear Energy Services (NES), an engineering and technical support service contractor, and an NRC li-censee. The OIG investigation revealed that an NRC regional manager estab-lished a familiar relationship with certain NES managers. This matter was re-ferred to NRC management for review. viii i

l .i o. On March 3,1992, the OIG testified at a hearing convened by the U.S. ' House of Representatives Subcommittee on Oversight and Investigations, Com-i mittee on Energy and Commerce. The subcommittee conducted the hearing to - review the NRC's actions to ensure that nuclear power plants employ adequate passive fire protection for backup emergency electrical systems designed to. safely shut down a plant in the event of a fire. o The OlG received information that an NRC inspector improperly solicited . employment from the nuclear utility to which he was permanently assigned. OlG determined that the N RC inspector arranged for a utility employee to solicit em- . ployment on the inspector's behalf. 1 The OlG received an allegation that an NRC employee improperly issued a o certificate of registration to a foreign company that authorized the distribution of radioactive sources within the United States. The OlG investigation revealed I that the employee photocopied his supervisor's signature on the certification and attempted to concealissuance of the certificate from coworkers and supervisors. This matter is currently under review by NRC management. 1 The OlG received an allegation that an NRC employee submit _ted numer-o ous questionable travel claims. The OIG's investigation revealed that this em-playee had submitted 13 fraudulent claims for travel.The NRC is attempting to recover damages from the employee under the Program Fraud Civil Remedies Act. iX

Tirs u.s. nuCtsaa asautarOav COMMISSION The Energy Reorganization Act of 1974 established the NRC as an independent agency of the Federal Government.This act,in conjunction with the Atomic En-ergy Act of 1954, as amended, provides the foundation for the regulation of the Nation's commercial nuclear power industry. The mission of the NRC is to ensure that civilian uses of nuclear materials in the United States-in the operation of nuclear power plants or medical, industrial, or research applications-are carried out with appropriate regard for the protec-tion of public health and safety, the environment, and national security. The NRC is headed by five Commissioners who are nominated by the President and confirmed by the Senate for 5-year terms.The Chairman and spokesman for the Commission is appointed by the President from among the Commissioners. The NRC employs approximately 3,377 technical, scientific, and administrative staffin the Washington commuting area and five regional offices. The budget for Fiscal Year (FY) 1993 is about $540 million. REGION V REGIONlli REGION IV REGIONI Ns MN Vr i i ) WA MT ND O wi MA NY oR 10 MI 4 RI WY IA 8 PA g NE l Nv UT ~ A i co 8 Oc i Ks cA y N_ VA xY OK AR g Nc NM [# g e sc + I MS GA ~ uL AL REGION 11 Ii FL O RegionalOttco O Tecnncal Trainrng Center a Uranium Recovery FWks Oftce Note: Alaska and Hawaii are includad in Region V. W Headquaner$ Source: Nuclear Regulatory Commission

Tus arrics or rusinsescroa GENEIML in 1978, the U.S. Congress passed the Inspector General Act to ensure integrity and efficiency within the Federal Government and its programs. This act estab-lished independent and objective offices within departments and agencies to im-prove the economy and efficiency of Federal programs and to detect and prevent fraud, waste, and abuse in their operation. The OlG's purpose is to assist the NRC in operating more effectively and effi-ciently by identifying ways to improve NRC's programs and operations. To exe-cute its mission, the OIG conducts agency audits, inspections, and investigations ) and recommends policies to detect and prevent fraud, waste, and abuse. The NRC's OIG was authorized 41 full-time equivalents for FY 1993 and a budget of approximately $4.6 million. l Claudia $relig vertives an awardfrorn the Office of the inspetfor(irnerulfor her out-standing service in support of .n the OlG budget. (Pictured D-dT. from Inft to right-Pete ? M? + Rabideau, Claudia St:elig, QL. ' ' j... hinna flicks, and David l fit- ? 5' liams, ARC inspector Gen-A?,' eval.)

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Tus esosaat usuiGaas> rinanCist INTEGRITYACT The Federal M anagers' Financial Integrity Act (FM FIA) requires Federal man-agers to establish a continuous' process for evaluating, improving, an' reporting d on the internal control and accounting systems for which they are responsible. The FM FIA specifies that by December 31 of each year, the head of each execu- - tive agency subject to the act shall submit a report to the President and Congress stating whether the agency's evaluation ofits internal controls was conducted in accordance with the Internal Control Guidelines issued by OMB and whether the agency's system ofinternal accounting and administrative controls complies with the standards established by the Comptroller General. OlG conducted a review to determine whether the NRC had complied with the requirements of the FMFIA. In OlG's report ofits 1992 review, OIG recommended that the NRC strengthen its process for implementing the FM FI A by establishing a quality assurance pro-gram that would be administered by the agency's Internal' Control Committee. The OlG also recommended that the Office of the Controller include quality assurance provisions in NRC Management Directive 4.4, " Internal Controls" -(formerly Manual Chapter 0801). NRC agreed with these recommendations. The OIG report noted that internal control deficiencies were found in four ar-eas, the first of which is computer security. IRM contracted with the Los Alamos -j National Laboratory to review NRC's computer security program. In November I 1991, Los Alamos reported its findings and recommendations to IRM. As re-ported in an October OlG report entitled "Significant Weaknesses Hamper NRC's Computer Security Program," 15 of 30 (half) of the Los Alamos recom- .j mendations have yet to be implemented. Therefore, the agency's computer secu-rity program fails to comply with the minimum security requirements of OMB Circular A--130," Management of Federal Information Resources " The second area of deficient internal controls was reported in an OIG report entitled " Improvements Needed in NRC's Process for Approving Payments to the Department of Energy." This report disclosed that the agency has paid ap-proximately $500 million to DOE laboratories since 1986 without reviewing or approving the associated invoices. These reviews and approvals are required by agency guidance, the General Accounting Office (G AO), and the Treasury De-partment. j L The third area was reported in an internal NRC review of DOE agreements that identified project management practices that require improvement to ade- ) quately protect the agency's business interests.The study found that the agency's project files did not reflect adequate analysis of proposed contractor costs or effective project monitoring and that the agency needs to institute better control over projects to ensure that required goods and services are obtained at l i 3

reasonable prices. Deficiencies identified during this internal review were attrib-uted to the lack of an agency-wide standard for contract management. The man-agement of DOE projects was previously identified in the agency's 1991 FM FIA report as a significant weakness after reviewing NRC's management controls. After considering OMB comments related to the identification of these deficien-cies as a material weakness, the NRC's EDO notified OMB that the agency would identify the management of DOE projects as a material weakness in its 1992 FMFIA report. The fourth area identified as a material weakness was the agency's general ledger system. Many OIG audit reports and limited / detailed reviews that NRC performed disclosed significant internal control deficiencies within the agency's general ledger. These deficiencies include-failure to reconcile the general ledger with subsidiary ledgers; e failure to obtain approval from the originating branch before making e adjustments to the general ledger; and incompatibility of financial systems. e These four deficiencies met the definition of a material internal control w'eak-l ness as defined by OMB Circular A-123. In accordance with the FMFIA requirements, OIG recommended that these areas be reported as material inter-nal control weaknesses in the Chairman's 1992 report to the President and Con-gress. The agency agreed with the OIG's recommendation. i-l [ L l 4

Tusavoirraooaau During this reporting period, the OIG completed 14 audits addressing the NRC's administrative and programmatic functions, completed 1 audit of an NRC contract, and analyzed 31 contract audit reports issued by the Defense Contract Audit Agency. The internal OIG audits resulted in 28 recommenda-tions to NRC management. In addition, a certified public accounting firm, en-gaged by OlG to review internal controls in preparation for the audit of the agency's financial statements, made 28 recommendations to strengthen the agency's internal controls. The contract audit work resulted in questioning $305,359 and identifying an additional $609,360 as funds that could be put to j better use. Summaries of selected audits of NRC programs follow. AUDITSUMMARIES Review ofNRC's Policy and Practice Regarding the Use of Frequent Flyer Benefits Federal travel regulations and decisions of the Comptroller General provide that all frequent traveler benefits carned in connection with official travel are the property of the Government and may not be retained by the employee. Agency employees who travel frequently are encouraged to participate in various fre-quent traveler programs offered by airlines, hotels, and rental car vendors. This participation can reduce an agency's overall travel costs because the agency can redeem frequent flyer benefits for free airline tickets, rooms, and rental vehicles. The OIG reviewed the agency's policies and practice concerning benefits result-I ing from official travel by NRC personnel. The review was initiated in response to the Commission's concern about the potential misuse of these benefits that stemmed from an OlG investigation. pgE#6"y fb r = g, }-

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-.= ~ l The OIG found that NRC's frdquent flyer program is not as effective or eco-nomical as it could be. Although the NRC has established policy and guidance for the use of the benefits from frequent flyer programs, it has not emphasized that these benefits could be used to reduce overall travel costs to the agency. For example, some offices are using frequent flyer benefits primarily for upgrading-airline accommodations. The agency's procedures governing the frequent flyer program need to be clarified to ensu e that agency personnel understand the in-tent of the program and how it., to be implemented. i The report makes recommendt tions to clarify and strengthen the agency's poli-cies and practices for using frequent flyer benefits. NRC management agreed with three of the four OlG recommendations and agreed,in part,with the other recommendation. Follmrup Report on the Review of the Atomic Safety and Licensing Board Panel in June 1990, the OIG issued an audit report on its reviewof ASLBP's manage-ment and operations in light of the decrease in construction permits and operat-ing cases before the panel. The report contained two recommendations to the EDO concerning the feasibility of using ASLBP administrative judgesin the for-mal hearing process (1) for security and special nuclear materials clearance cases and for cases involving adverse actions and grievances for nonbargaining unit employees and (2) for developing policies and procedures for referring cases to the ASLBP. Furthermore. the report made five recommendations to the ASLDP for improving its administrative management. In September 1992, OIG conducted a followup review to determine the status of the corrective actions OlG had recommended. The followup review found that all recommendations had been satisfactorily implemented by the EDO and the ASLBP. Significant Il'eaknesses Hamper NRC's Computer Security Program In fulfilling the agency's mission, NRC management and technical and adminis-trative staff depend heavily on data obtained from a number of automated infor-- mation systems maintained within the agency. Consequently, protecting these information systems and their data from theft, abuse, and tampering is vitally .important to the NRC. During FY 1991, NRC contracted with the Los Alamos National l2boratory to perform an independent compliance review of the NRC computer security pro-gram. Los Alamos provided NRC with a report in November 1991 that made 30 6' x- - =

recommendations.The OlG examined the results of the Los Alamos reviewand NRC's actions to implement the recommendations. l ~~ l SD \\ i h ~ eS ~ m e gg ] The OIG found that NRC had not implemented 15,or half, of the 30 recommen-dations. As a result, some serious weaknesses in NRC's computer security pro-4 gram noted by 1.os Alamos still exist. Important controls such as system testing, certification, auditing, and configuration management have not been developed. NRC's computer security policy is outdated, and NRC has net properly identi- ) fied the potential threats to its sensitive and classified information. In addition, j concerns exist about the staffing and operational placement of the NRC com-l puter security function. ) The OlG recommended that NRC report the weaknesses in the computer secu-I rity program as a material weakness under the FMFIA and develop a detailed action plan to correct these weaknesses. NRC management agreed with these i recommendations. r Review of Consulting Services Section 1114(b)of Title 31 of the U.S. Code requires the Inspector General (IG) or a comparable official of each Federal agency to submit to Congress each year, along with the agency's budget justification, an evaluation of the agency's pro-i gress in-establishing effective management controls over consulting services i 1 and 1 7 J k I j

improving the accuracy and completeness of the information provided e to the FPDS on contracts for consulting senices. The OIG audited NRC's use of consulting services. The resulting report con-cluded that NRC had established a system of management controls for the ap-proval of contracts for consulting senices and had improved the accuracy and completeness of the information reported to the FPDS. NRC's Budget Execution Process Could Be Strengthened The Chief Financial Officers Act of 1990 requires that agencies develop and l maintain an integrated accounting and financial management system that pro-vides for the integration of accounting and budgeting information. This act fur-ther directs the agency's Chief Financial Officer (CFO) to monitor the financial execution of the budget in relation to actual expenditures, and to submit per-formance reports to the head of the agency in a timely manner. The OIG reviewed the agency's budget execution process in part to assess con-cerns raised by OM13 and to evaluate NRC's system for maintaining administra-tive control of its funds. The OlG also assessed whether NRC's budget execution process is consistent with its formulation process. This review was limited to de-termining whether the agency complied with applicable laws, regulations, and internal policies and procedures relating to the budget execution process. The OlG's review found that NRC has generally complied with the budget exe-cution requirements of OMB and the Chief Financial Officers Act. The report noted two areas of the budget execution process that the NRC is strengthening. First, the NRC is changing its budget execution methodology to achieve a more functionally oriented, rather than programmatic-oriented, reporting process. NRC is also updating the funds control procedures used by its allottees to ensure compliance with prescribed procedures. The OIG supports the agency's efforts and, therefore, made no recommendations in the report. Ilowever, the OlG plans to perform an in-depth assessment of the budget formulation and execu-tion processes after these changes are fully impicmented. Internal Control Reports In efforts to fulfill its audit responsibilities under the Chief Financial Officers Act, the OlG engaged a certified public accounting firm to examine internal con-trols related to certain aspects of NRC's accounting function.The information gathered during the firm's five reviews was used to determine the extent of test-ing that might be necessary during the audit of NRC's financial statements. -8

One of the reviews was of NRC's "M" account, which contains unexpended obli-gations from previous years. The review showed that the account had a balance of approximately $22 million, the majority of which was in contracts, purchase orders, and interagency task orders (work placed with DOE's nationallaborato-ries). As a result of the review, the OIG concluded that the agency did not ade-quately oversee the "M" account, resulting in a lack of sound fiscal management of the unexpended obligations. Specifically, the OlG found that the unexpended obligations were maintained for inactive accounts and that the general ledger account balances contained errors. NRC agreed with the OIG's recommenda-tions. Four other reports were issued that covered internal control assessments of NRC's general ledger, payroll, travel, and license fee functions. Federally Funded Research and Development Center Contract Rejustification Process Needs Improvement In 1987, NRC established its first Federally Funded Research and Development Center (FFRDC) with a contractor in San Antonio, Texas. Before extending its contract in 1992 for an additional 5 years, NRC reviewed the use and need for the FFRDC, as required by the Federal Acquisition Regulation (FAR). Responding to a September 1992 request from the Office of Federal Procure-ment Policy, OM B, the OlG audited the nature and adequacy of NRC's FFRDC review.The OlG found that although NRC addressed all FAR requirements for an FFRDC review, it was unable to adequately support some statements made in its renewal justification. Of particular concern was NRC's limited efforts to evaluate the availability of alternative sources to meet the agency's needs. The OlG recommended that NRC develop plans and procedures covering justifica-tion requirements for use in future FFRDC reviews. NRC agreed with the OIG's recommendation. Surrey ofNRC's Compliance With the National Energy Conservation Policy Act Section 160 of the Energy Policy Act of 1992 required all statutory IGs to per-form a survey to determine if their agency had implemented a program for energy management and conservation that meets the requirements of Section 543 of the National Energy Conservation Policy Act (42 U.S.C. 8253). Energy consumption by Federal agencies was to be reduced by 10 percent by 1995, u' sing FY 1985 as the base year. Executive Order 12759 mandated that energy con-sumption be reduced by an additional 10 percent or a total of 20 percent by the 9

close of the century. Section 160 also required IGs to determine whether their agency had the internal accounting mechanisms necessary to assess the accuracy and reliability of energy consumption data and cost figures under Section 543. The OIG found that NRC's energy conservation program generally complies with the requirements of the National Energy Conservation Policy Act.The OIG also found that NRC's internal controls over the accuracy and reliability of re-ported energy usage and cost data, including supporting accounting mecha-nisms, were generally adequate. Financial and Administratire Accountability Improvements Neededfor RES Work Funded at DOE Laboratories In December 1991, the OIG initiated a review of NRC's project management practices for the services DOE provides. From FY 1989 through FY 1991, NRC payments to DOE totaled $187 million for laboratory work on approximately 500 annual projects managed by the Office of Nuclear Regulatory.Research (RES). Of the total FY 1992 RES budget of $120 million, $67 million was budg-eted to pay for research projects conducted at the laboratories. OIG found numerous deficiencies in financial and administrative accountability at RES. Taken together, these discrepancies constituted a serious management breakdown in the oversight of research projects at DOE laboratories and the stewardship of Government funds. Specifically, OIG found that projects were not being closed upon completion, resulting in at least $1.4 million that was un-necessarily tied up and that could have been potentially available for other agency uses. Additionally, managers could not adequately account for NRC-funded property and equipment at DOE laboratories. Currently, the acquisition value of all NRC-funded property and equipment at the laboratories is $76 mil-lion: RES has funded a significant portion of this amount. OlG found that (1) funds from prior fiscal years were improperly transferred from project to project without the required approval of the Office of the Con-troller; (2) final DOE laboratory performance on projects was not evaluated by project managers as required;(3) RES does not use available management tools for tracking project status, leaving the agency unable to determine the comple-tion status of 1,400 projects begun since 1975; (4) project managers did not re-view project costs and could not determine the financial status of their projects; (5) files were missing, incomplete, or disorganized; and (6) key personnel were not adequately trained in financial and administrative accountability. The EDO and RES management promptly and decisively acted to address and rectify many of these problems. However, the agency will remain financially I 10

vulnerable until corrective actions are completed and adequate internal controls are established. Therefore, the OlG made nome additional recommendations to further strengthen financial and administrative accountability. NRC agreed with these recommendations. IRM's Afanagement ofIts Contracts i IRM is responsible for managing NRC's information resources in the areas of ) computer, telecommunications, and information services. IRM provides a wide j range of services, such as information systems development and maintenance, and the acquisition, management, and support ofinformation resources. In FY 1992, IRM's budget for contractual program support was approximately $46 ) million; nearly $37 million of this amount was spent on contracts.The remainder l was spent on purchase orders and interagency agreements with the DOE. 1 The OlG reviewed IRM's processes, guidelines, and controls for managing con-tracts used to carry out its mission and assessed IRM's effectiveness in oversee-ing contracts for microcomputer support and systems development and mainte-nance. I The OlG found that IRM had not yet established office-wide policies and proc-edures covering the use and management of contracts; had not always adhered to prescribed procurement regulations and authority limits; and, had not consis-tently performed requirements analyses. As a result,in some instances,IRM had exceeded its procurement authority; had made unauthorized commitments that required ratification by agency contracting officials; and, in one case, had at-tempted to make a majorpurchase without the approval of contracting officials. Agency officials agreed with OlG's recommenda tions to strengthen 1RM's over-all contract management. Performance Criteria and Better Management Grersight Needed to Enhance NRC's Research Program Contributions The Office of Nuclear Regulatory Research (RES)is one of three NRC offices established by the Energy Reorganization Act of 1974, as amended.This act di-rects RES to develop recommendations for research deemed necessary to sup-port the Commission's licensing and related regulatory functions and engage in, or contract for, research to support these functions. RES established three pro-gram objectives: (1) to provide information for ma' king independent and timely regulatory judgments, (2) to anticipate potential safety problems, and (3) to de-velop regulations and guides to implement Commission policy or requirements. 11

Although NRC contracts with various organizations to conduct specific re-search, most research is contracted with the DOE's national laboratories. In FY 1992, the RES staff managed a $119 million budget; the majority of this funding supported about 730 research projects. The OIG reviewed NRC's management oversight ofits research programs and supporting projects to assess the effectiveness of the internal controls and per-formance criteria used. OIG found that neither NRC nor RES had established needed management tools, such as performance criteria and a structured proc-ess, to guide the research program and evaluate whether projects were meeting stated goals and objectives. The report made several recommendations to strengthen management control and oversight of NRC's research programs. NRC management concurred with the report's message and agreed to strengthen its program oversight. AUDITS IN PROGRESS Review of NRC's Imprest Funds-OIG is reviewing NRC's controls for the e disbursement and protection ofimprest funds at NRC Headquarters and at the five regional offices. Review ofNRC's Management ofIts Contract ifith Southwest Research Institute for Operating the Centerfor Nuclear il'aste Regulatory Analyses (CNIl'RA)-The CNWRA is a Federally Funded Research and Development Center that is per-forming work for NRC as a part of NRC's licensing activities under the Nuclear Waste Policy Act. The objective of the reviewis to determine the level of adher-ence by the Office of Nuclear Material Safety and Safeguards and the Office of Administration to the established policies and procedures for managing the work at the CNWRA. In particular, the review concentrates on the mission and the level of effort, the cost-effectiveness, and the efficiency and effectiveness of contract implementation. Audit of NRC's FY 1992 Financial Statements-As required by the Chief Fi-nancial Officers Act of 1990, the Inspector General is required to audit the agen-cy's financial statements. The statements for FY 1992 have been prepared, and the OIG and an independerit certified public accounting firm are auditing the statements. Review ofNRC's Audit Followup System-The agency is required to establish an audit followup system to ensure the prompt and proper resolution and imple-mentation of audit recommendations. The EDO is the designated Audit Fol-lowup Official for NRC. The OIG will evaluate NRC's audit followup system to 12 I

i i l ) ensure that it conforms with the requirements of OMB Circular A-50 and that the system adequately tracks the status of audit recommendations. I Review of NRC's Safety-Related Information Systems-This review is being o conducted in connection with OIG's overall assessment of NRC's information resources management program. The OIG is presently surveying, through a questionnaire, the staff's experience in using selected safety-related information i systems. Surrey of NRC's Management of the Medical License Program-The OlG is o evaluating NRC's management of medical licensees, with emphasis on those holding teletherapy and brachytherapy licenses. In addition, OIG is evaluating NRC's response to medical mi5 administrations reported to the agency. Review of NRC's Reactor Restart Process-A licensed commercial nuclear o power plant may be shut down voluntarily or involuntarily for a variety of rea-sons. Although licensees normally can restart a nuclear plant without special ap-proval from the NRC, they must, under certain circumstances, obtain special per sion from the NRC to restart. For example, special permission may be needed to ensure that the licensees properly address safety concerns stemming from a significant event, a complex hardware problem, or a serious management deficiency. The objective of this audit is to assess the adequacy of the restart process and the consistency of its application in relation to safety concerns. AUDIT TABLES The NRC's dependence on commercial contract activity is relatively small.Thus, questioned costs and savings are inherently smaller than those reported by other agencies. During this reporting period, the OIG completed 14 audits addressing the NRC's administrative and programmatic functions, completed 1 audit of an NRC contract, and analyzed 31 contract audit reports issued by the Defense Contract Audit Agency. The following tables depict the cost savings from this work. 13 ')

Table 1 Office of the Inspector General lleports Containing Questioned Costs (Dollar Value) Number of Questioned Unsupported Reports Reports Costs Costs A. For which no management 1 366,358 0 decision had been made by the commencement of the reporting period

13. Which were issued during 3*

305,359 0 the reporting period I Subtotals (A + 13) 4 671,717 0 C. For which a management 2 73,109 0 decision was made during the reporting period: (i) dollar value of 1 246 0 l disallowed costs (ii) dollar value of 1 72.863 0 costs not disallowed D. For which no management 2 598,608 0 decision had been made by the end of the reporting period li. Reports for which no 1 366.358 " O management decision was made within 6 months of issuance

The figure differs from the number of postaward contracts reviewed because 22 audit re-ports resulted in no questioned costs.

"The contractor submitted extensive documentation in support of its contention that the $366,358 in questioned costs should be allowed. As a result, the Division of Contracts and l Property Management request ed the OlG to conduct a follow-on audit. This audit is still ongomg. A management decision should be made during the next reporting period. (lluf-falo Material itesearch, issued 05/20/92.) 14

Table 11 Ollice of the Inspector General Reports Issued With Recommendations That Funds Be Put to Better Use Dollar Number of Value Reports Reports of Funds l A. For which no management decision 4 62,840' had been made by the commencement of the reporting period B. Which were issued during the 1" 609,360 reporting period Subtotals (A + B) 5 672,200 I C. For which a management decision was 3 424,152*** made during the reporting period: (i) dollar value of recommendations 3 424,152 that were agreed to by management (ii) dollar value of recommendations 0 0 ) that were not agreed to by management D. For which no management decision 2 618,940 had been made by the end of the l reporting period E. For which no management decision 1 9,580 " " was made within 6 months of issuance ' Dollar figure contains the average cost savings for four different contracts that were not awarded. "The figure differs from the numbe-of reports reviewed because six other preaward audit reports reported either zero funds were availabic for better use or that no contract was awarded. .l "*1he reported savings on three contracts were eventually increased during contract negotiations. "" Selection of awardee delayed due to contractual issues currently under review by the Con-tracting Officer. (Request for Solicitation, NRR-92-021.) 15. a o'

Tusinvasricarivs raocasu During this reporting period, the O1G received 296 allegations, initiated 53 new. investigations, and closed 53 cases.Three referrals were made to the Depart-ment of Justice (DOJ), and 59 to NRC management. The investiga tive staff proc-essed 31 Freedom of Information Act (FOIA) requests and 25 referrals. This next section presents summaries of the OlG's most significant investigations. INVESTIGATIVE CASE SUAfA1 ARIES Nuclear Utility Terminates Employrnent ofNRC Allegers In a 1991 investigation, three security employees at a nuclear power plant re- ~ ported allegations of misconduct by NRC employees to the OIG. At the same - time, these security employees reported numerous safety concerns to the NRC. During an NRC inspection, a number of the safety concerns at the power plant were substantiated. Likewise, the OIG investigation validated certain allega-tions against NRC employees. Subsequent to the 1991 inspection and investiga-tion, the uti'ity terminated the secu rity employees' positions, allegedly in retribu-tion for reporting safety concerns to the NRC.13ased on this allegation of retri-bution, the 01G initiated another investigation. During OIG interviews, utility officials maintained that the terminations re-sulted from a reorganization of the security department. OIG determined that the process used by the utility to justify the terminations was prejudicial to the allegers. OIG noted that several utility managers involved in the termination de- - cision were aware that the security employees had reported allegations to the NRC and to a utility investigative group. - OlG referred this investigation to the NRC for possible c'nforcement action. OlG also referred this case to DOJ for prosecutive review. Conflict ofInterest Involving Certain NRC Regional Employees and a Licensee The OIG received an allegation that a number of NRC regional staff members were involved in a possible conflict ofinterest invohing Nuclear Energy Services (NES), an engineering and technical support service contractor, and an NRC li-censee. The OIG investigation revealed that an NRC manager maintained con-tinuous and substantial contact with NES, consequently establishing a familiar. relationship with certain NES managers. Further, the investigation revealed that on seven occasions NRC employees dined with an NES representative. OIG re-ferred this matter to NRC management for review. 16 .1 j .~

OIG Testimony Before the House Subcommittee on Thermo-Lag On March 3,1993, the OlG testified at a hearing convened by the U.S. House of Representatives Subcommittee on Oversight and Investigations, Committee on Energy and Commerce. The subcommittee conducted the hearing to review the NRC's actions to ensure that nuclear power plants emplay adequate passive fire protection for backup emergency electrical systems designed to safely shut down a plant in the event of a fire.The basis for the hearing was an August 1992 OlG inspection report of the staff's acceptance and review of Thermo-Img, a fire barrier material. At the hearing, the OlG discussed the findings in the inspection report and the NRC's efforts to address the problems cited in this report. 7 ~ ymmmm pynygg-y,,,,,,,,,,,n,,,,,,,, e. 3 pre barrier materialta c cable -,:, 7? ++,n.: tray assernbly an preparation furfire testing. 9g w. N q y }.gf u w m s .m >nd 3 e k j T; g... 4 .s ~ ~. - , ~% ,f%. 3,, he NRC Inspector Violates Employment Solicitation Regulation The 010 received an allegation that an NRC inspector improperly solicited employment at a nuclear power plant. This allegation was initially reported to the NRC by a nuclear. utility official. The OlG determined that the inspector actively solicited employment from licensee personnel at the power plant to which he was permanently assigned. The inspector arranged to have a utility employee solicit employment on his behalf without NRC's knowledge or ap-proval. OlG referred this investigation to the Public Integrity Section, DOJ, for possible prosecution. 17

Unauthorized Issuance ofNRC Registration Certificate OlG investigated an allegation that an NRC employee issued a certificate of reg-istration to a foreign company without the appropriate authorization. The cer-tificate allowed the foreign company to distribute a radioactive source within the United States. The OlG investigation determined that the NRC employee photocopied his su-pervisor's signature on the certificate without his supervisor's consent. The em-playee then attempted to conceal this fact from other NRC staff by circumvent-ing the NRC concurrence process before the certificate was issued and by per-sonally paying postage for its delivery. OIG referred the findings of thisinvestigation to the U.S. Attorneyin Baltimore, Maryland, who declined prosecution in lieu of administrative action by the NRC. The matter is currently under review by NRC management. Fraudulent Travel Vouchers Submitted by an NRC Employee OlG received information that an NRC employee submitted questionable re-ceipts associated with official travel. The receipts were presumabl, for lodging expenses. The employee acknowledged having submitted false claims for lodging expenses on 13 separate occasions over several years. The aggregate loss to the Govern-ment exceeded $1,000. OlG referred the findings of this investigation to the Public Integrity Section, DOJ, for possible prosecution. Additionally, the NRC is reviewing the possibil-ity of administrative charges under the Program Fraud Civil Remedies Act. 18 lo .\\

__ _ ~. j i I l i 1 INVES7'IGATIVE STATISTICS ALLEGATIONS Source Number NRC employee 20 NRC management 62 r Congress 1 Other Government agencies 1 . Intervenor 40 General public 101 Media 1 01G investigation or audit 0 Contractor 2 Regulated industry (licensee / utility) 47 Anonymous ._21 Total 296* i

Of the 296 allegations,133 resulted from hotline calls.

'I l Allegations . Number Carried forward from previous period 0 Received during this period 226 Total 296 Disposition Number Closed administrativelv 31 Referred for OlG inve'stigation or inspection 105 l - Referred for OlG audit 5 Referred to NRC management and staff 59 i Referred to external agency 96 Pending review or action __f! 'i Total .296 1 i a b 19 -l

INVESTIGATIONS Status of Investigations Number Pending DOJ action 3 DOJ declinations 4 Indictments and arrests O Convictions 1 PFCRA referrals 1 NRC ADMINISTRATIVE ACTIONS Status of NRC Actions Number Terminations and resignations 3 Suspensions and demotions 1 Other administrative actions 20 Total 24~ In Classification of Investigations Carryover Opened. Closed Progress A - Conflict ofinterest 7 9-10 6-B - Internal fraud 3 5 5 3 C - Contract / contractor-related 4 7 1 10 misconduct D Falsification of records or 3 2 4 1 statements E - Theft-related offenses 2 0 2-0' F - Misuse of Government 0 0 0 0 property G - Employee misconduct 7 5 6 6 affecting NRC programs H - Management misconduct 18 16 13 21 and abuse I Other 7 9 12 4 Total 51 53 53 51 20 l _.____________l___________ -l

Raoutaroaraaview During each reporting period, the OIG is required to review Federal legislative proposals and regulatory initiatives. OIG comments on a noteworthy issue are summarized below. The OlG reviewed a Commission paper dated January 26,1993, regarding the staff's proposed rule change to 10 CFR Part 26, " Fitness for Duty Programs," that would permit licensees to randomly test their employees at a rate equal to 50 percent and maintain the 100-percent random testing rate for contractors and vendors. This Commission paper sought the Commission's approval of the pro-posed amendment for publication in the Federal Register. By memorandum dated August 18,1992, the staffinformed the Commission of its proposal to reduce the rate from 100 to 50 percent and that they were consid-ering whether certain licensee employee positions critical to the safe operations of a nuclear power plant should be excluded from the proposed reduced rate. Subsequently, the OIG became aware ofinformation that supports this concern. NRC's publication of " Fitness for Duty in the Nuclear Power Industry" repre-sents the annual summanf of the power reactor industry's experience with the fitness-for-duty rule for the past year. This publication summarizes information for Calendar Year 1991. In 1991, licensees randomly tested 153,818 employees and contractors. The test group included some licensed reactor operators who tested positive. Because NRC does not collect information on the total number of reactor operators tested, determining precisely the incidence rate for this critical work group is not possible. Precision will be necessary to assess the possible extent of a drug use problem as the Commission considers lowering the rate of random drug testing for this critical safety work force. The OIG feels that the aforementioned Commission paper does not provide suf-ficient evidence to support the staff's proposal to reduce the random testing rate for all licensee employees from 100 to 50 percent.The proposal does not address the issue of whether all licensee employees perform at the same or equal level of safety significance in a nuclear power plant. Although justification may exist for reducing the random test rate for some licensee employees, it is not clear whether the proposed rulemaking considers the issue of critical positions and the associated rate of incidence identified in the 1991 annual summary. l l l 21 l [

Orusaacriviriss During this reporting period, the OlG engaged in several activities to enhance i performance ofits audit and investigative responsibilities. Brief summaries of these activities follow. Investigations Management Forum The Executive Development Committee of the President's Council on Integrity and Efficiency (PCIE) sponsored a Iligh-Level Administrative Investigations Management Forum on December 10,1992, at the General Services Admini-stration's auditorium in Washington, D.C. The forum was hosted by the Offices of the Inspector General of both the NRC and the Department of Defense (DOD). ,, a 9{ ment of State IG, anel staff < ! {t,,{ Sherman I unk, Depart-rnemlurrs adtfress (flG com- .{'; { l \\,' % = rnunity managers at the ei ^ b l ' i 13 g fligh-level Admsnistraftve ~b investigations l'orutn. g '"; y 13 } hi {

q t

3 s d 1 k L i 4 in September 1992,.the PCIE sponsored a Legal Update Seminar that focused on conducting criminal investigations. This year's seminar concentrated on the conduct of administrative investigations. It featured relevant and timely presen-tations of the DOD IG review of the Navy Tailhook investigation and the State Department IG Tamposi inquiry. In addition, the Merit Systems Protection Board presented a discussion of proceedings and common agency failures. The seminar was designed to meet the informational needs of all Inspectors General and senior-level staff. It provided relevant information on high-level administrative issues critical to the IG community, i 22

l IG Publications in September 1992, the 010 produced two publications for NRC-wide distribu-tion:"The IG at the NRC" and " Fraud Awareness." ,/' y- ~s _/ j ~~ (Q) g.s oDf/;b1.,,,,,,,,c., tidl RENESS w,,,, y'Of}f ta) in m,,,, p Aerni.,,y se-The IG at the NRC "The IG at the NRC" describes the OIG's mission, responsibilities, and organ-i71itional structure and overviews the duties of the Inspector General, the Assis-tant Inspector General for Audits, the Assistant Inspector General for Investiga-tions, the Resource Management and Operational Support Staff, and the Legal Counsel, It defines audits and investigations and how they might affect NRC em-ployees. This pamphlet contains examples of the types of al!egations that OlG investi-gates, and addresses individual rights and responsibilities when involved in OlG investigations. In addition, employees are advised on what to do if they suspect or observe wrongdoing. The pamphlet also details the types of audits the OlG performs and their meth-odology. Each step of the audit process, from audit notification to audit followup and closure, is explained. This pamphlet concludes with an appendix of excerpts from the IG Act. 23

Fraud Awareness " Fraud Awareness" introduces the reader to the OIG and its mission and details the IG's role in recognizing, prosecuting, and preventing fraud. It emphasizes that a key to preventing fraud is education of employees, thus enabling them to ' recognize fraud and to report such wrongdoing in a timely manner. Further-more, successful prevention requires the cooperation and combined efforts of all NRC employees and managers, as well as NRC contractors. Highlights of" Fraud Awareness" include specific indicators of fraud involving contractor and employee behaviors, several common fraud schemes, and the statutes and criminal penalties associated with fraud. This pamphlet also speci-fies employee reporting obligations and information on how to contact the NRC OIG Hotline. 24 I

Srscist esarvas Overview Report on Internal Management Control Breakdowns In March 1993, the 01G issued an audit report entitled " Overview Report on Internal Management Control Breakdowns." This report represents a special analysis of recent OlG audits and NRC studies to assist the Executive Director for Operations / Chief Financial Officer (EDO/CFO)in carrying out his commit-ment to strengthen internal management controls within the agency, in addition to several actions already taken by the EDO/CFO and the Controller, the report suggests further measures that the EDO/CFO should consider. Several recent 01G audits and internal NRC studies have found troubling break-downs in NRC's management controls. In these instances, senior managers lacked adequate assurance that activities under their purviewwere operating ef-ficiently, effectively, and economically. Moreover, because internal manage-ment controls are designed to protect the Government's resources, breakdown can lead to fraud, waste, and abuse. Simply defined, internal management con-trols are measures to safeguard resources, ensure compliance with applicable laws, and promote efficient and economical operations. These controls apply to all agency programs and activities, as well as to NRC's accounting and financial management systems. Examples of conditions found in recent audits that resulted directly or indirectly from breakdowns in these controls are as follows: Office of Nuclear Regulatory Research (RES) project managers could not account for their part of $76 million in NRC-funded property at De-partment of Energy (DOE) laboratories. Funds totalling $2.3 million were improperly transferred between sev-eral RES projects without the required approval from the Controller. NRC paid about $500 million to DOE without the required review and approval of supporting invoices. The OlG believes that a major undenying cause for these conditions is that many NRC staff and managers lack a clear understanding of their roles and responsi-bilities regarding the importance and need for effective management controls. Furthermore, managers tend to view the establishment of, and adherence to, ef-fective management controls as a tertiary, low-priority responsibility. For exam-plc,in an audit of RES's process for reviewing and approvingpayments to DOE, the OIG concluded that managers did not place sufficient priority and impor-tance on this process and that the staff responsible for these activities were un-clear as to their specific roles and responsibilities. 25

The Federal Managers' Financial Integrity Act and the Chief Financial Officers Act require Federal managers to establish and maintain effective systems ofin-ternal management and system controls. These requirements are augmented by OMB and agency directives. The report commended the EDO/CFO and the Controllerfor numerous actions already taken to strengthen management controls within the agency. For exam-ple, the EDO/CFO recently established a Financial Menagers' Council to iden-tify ways to strengthen financial management throughout NRC. In addition, the EDO/CFO has-included financial management as a performance element in senior e manager Senior Executive Service (SES) contracts, and directed the development of an " Administrative Control of Funds e Ilandbook" that provides the performance standards expected of the staff. The Controller is also developing two new training courses on financial manage-ment and the administrative control of funds. The OlG overview report concluded that the EDO/CFO should consider taking further steps to ensure that management controls are adequate throughout the agency. First, the EDO/CFO should consider directing the Offices of Personnel and the Controller to jointly design a training program for senior-level managers that delineates existing management control requirements and clearly defines the roles responsibilities, and expectations for staff managers at alllevels.This program would assist managers in meeting financial management performance standards now included in SES contracts. Second, the EDO/CFO should consider strengthening the effectiveness of i NRC's Internal Control Committee and requiring the committee to report di-rectly to the EDO/CFO. This committee is currently uganizationally placed in the Controller's office and is chaired by the Deputy Controller. Third,like systems used to track the status of operational safety issues, such as - NRC's Safety Issues Management system, the OlG feels that the EDO/CFO should consider establishing a similar system to track financialimprovements resulting from internal office studies, etc. This system could be useful to the EDO/CFO for tracking the status of corrective actions resulting from internal financial studies and individual control reviews, as well as for staying abreast of activities of the Internal Control Committee and the newly created Financial Managers' Council. 26

PPENDICES AUDIT LISTINGS INTERNAL AUDIT REPORTS Date Title Number 10/15/92 Review of NRC's Policy and Practice OlG/92A-15 Regarding the Use of I requent Flyer Benefits 10/26/92 NRC's Policies and Procedures for OlG/92A-17 Deferring Materials Inspections and Verifying Licensee Assertions l 1 11/16/92 Followup on NRC Actions Taken on OlG/92A-19 i Recommendations Contained in OIG's Report Entitled," Review of the Atomic Safety and Licensing Board Pancl" 12/15/92 Significant Weaknesses Hamper NRC's OlG/92A-18 Computer Security Program 12/23/92 Review of NRC's implementation of the OlG/92A-22 Federal Managers' Financial Integrity Act for 1992 12/29/92 Review of Consuhing Services OIG/93A-03 01/07/93 Survey of NRC's Budget Execution OlG/92A-07 Process 02/03/93 Review of NRC's "M" Account OlG/92A-21 02/08/93 Review of NRC's Justification for OIG/93A-01 Renewing its Contract for Federally Funded Research and Development Center (FFRDC) Operations l 02/18/93 Survey of NRC's Compliance With the OIG/93A-07 National Energy Conservation Policy Act 03/05/93 Improvements Needed in Financial and OlG/92A-20 Administrative Accountability for Office of Nuclear Regulatory Research Funded Work at Department of Energy Laboratories 03/08/93 Review of IRM's Management of Its OlG/92A-10 Coritracts j i 03/08/93 Performance Criteria and Better OIG/92A-11 Management Oversight Needed to Enhance NRC's Research Program Contributions 03/17/93 Overview Report on Internal Management OlG/93A-13 Control Breakdowns 27

CONTRACTAUDIT REPORTS Funds OlG Ouestioned Put to Issue Costs Better Use Date Contractor (Dollars) (Dollars) 10/13/92 Cal an Corp.-Franklin Research 0 NR 86-168 10/13/92 Parameter, Inc. O NRC-05-86-156 10/13/92 Automated Management Consultants 246 NRC-39-88-230 10/13/92 Statistica, Inc. O NRC-39-88-211 10/14/92 Vikings Systems International 0 NRC-03-87-028 10/14/92 S. Cohen and Associates, Inc. O NRC-02-88-004 10/14/92 Systems Research & Applications 0 N RC-05-86-154 10/19/92 Technology Applications,Inc. O NRC-33-85-330 10/20/92 Planning Research Corp. O NRC-10-84-211 10/20/92 S. Cohen and Associates, Inc. O NRC-02-88-004 11/17/92 Gibbs & Hill, Subcontracted to Parameter 0 NRC-05-84-152 11/25/92 National Academy of Sciences 0 11/25/92 National Academy of Sciences 0 11/25/92 Advanced Systems Technology 0 NRC-04-87-080 11/25/92 Parameter, Inc. 72,863 NRC-05-85-157-02 11/25/92 Parameter. Inc. 'O NRC-05-86-158 11/25/92 Parameter. Inc. O NRC-05-86-156 28

Funds OlG Ouestioned Put to issue Costs Better Use Date Contractor (Dollars) (Dollars) 11/25/92 TET, Inc. O NRC-28-88-269 11/27/92 CEXEC, Inc. O NRC-33-90-178 OIG/92A-16 01/13/93 Comex Corp. O RS-AED-92-268 01/14/93 Southwest Research Institute 0 l NRC-02-88-005 .] 01/21/93 Sonalysts, Inc. O NRC-AED-92-26S 01/21/93 S3 Technologies 0 NRC-26-91-297 01/26/93 Battelle Memorial Institute O NRC-02-81-030 02/01/93 Nat'l Council on Radiation Protection 0 NRC-04-85-118 02/02/93 Professional Examination Services 232,250 NRC-03-83-052 02/12/93 International Technical Services 0 NRC-04-93-059 03/04/93 Parameter, Inc. O RS-NRR-93-026 03/08/93 Nuclear Waste Consultants 0 NRC-02-85-009 03/08/93 Science Applications International Corp. 0 NRC-02-82-043 03/08/93 The Earth Technology Corporation 0 NRC-04-81-167 03/24/93 Sumitomo Heavy Industries, Inc. 609 360 RES-92-079 Total $305.359 $609.360 4 29. 1

L ABBREVIATIONS ASLBP Atomic Safety and Licensing Board Panel CFO Chief Financial Officer CNWRA Center for Nuclear Waste Regulatory Analyses DCAA Defense Contract Audit Agency DOE U.S. Department of Energy DOJ U.S. Department of Justice EDO/CFO NRC's Executive Director for Operations / Chief Financial Officer FAR Federal Acquisition Regulation FFRDC Federally Funded Research and Development Center FMFIA Federal Managers' Financial Integrity Act FFDS Federal Procurement Data System F)' fiscal year GAO General Accounting Office IG Inspector General IRM NRC's Office of Information Resources Management NES Nuclear Energy Services NRC U.S. Nuclear Regulatory Commission OlG NRC's Office of the Inspector General OMB U.S. Office of Management and Budget PCIE President's Council on Integrity and Efficiency PFCRA Program Fraud Civil Remedies Act RES NRC's Office of Nuclear Regulatory Research SES Senior Executive Service 30

GLOSSARY FINANCIAL AUDIT Financial audits are carried out to assess the effectiveness of internal control systems, transaction processing, financial systems, and contracts. FUNDS PUT TO BETTER USE Funds identified in audit recommendations that could be used more effi-ciently by avoiding unnecessary expenses. Il0TLINE A toll-free telephone number (1-800-233-3497) available to anyone for j the reporting of incidents of possible fraud, waste, and abuse to the NRC's Office of the Inspector General. "Al" ACCOUNT Unliquidated obligations under an appropriation are transferred to (or merged into) an "M" account at the end of the second full fiscal year fol-lowing expiration. The "M" account remains available for the payment of the unliquidated obligations charged to various-year appropriation accounts. AIANAGEh!ENT DECISION Management evaluation of audit recommendations and findings. A final decision is issued that is based on management's response to recommen-dations and findings. AIATERIAL WEAKNESS A specific instance of noncompliance with the FMFIA of sufficient im-portance to be reported to the President and the Congress. A weakness that would significantly impair the fulfillment of an agency component's mission; deprive the public of needed services; violate statutory or regu-latory requirements; significantly weaken safeguards against waste, loss, unauthorized use or misappropriation of funds, property, or other assets; or result in a conflict of interest. OBLIGATIONS Amounts of orders placed, contracts awarded, services rendered, or other commitments made by Federal agencies during a given period that will require outlays during the same or a future period. QUESTIONED COST A cost questioned as a result of an alleged violation of law, regulation, contract, or agreement governing the expenditure of funds (costs unsup-ported by adequate documentation or funds for a particular purpose that are unnecessary or unreasonable). 31

THE INSPECTOR GENERAL HOTLINE A toll-free number (1-800-233-3497) was established by the OlG to provide NRC employees, contractors, and others with direct access to OIG's llotline Program. IIotline procedures and guidelines were carefully developed to ensure the confidentiality of NRC employees wishing to report incidents of possible fraud, waste, and abuse within the NRC. Trained OIG staff are available to an-swer calls Monday through Friday, between 10:00 a.m. and 4:00 p.m. (eastern standard time). Individuals may also provide information to hotline personnel by writing to the address below. U.S. Nuclear Regulatory Commission The Office of the Inspector General Hotline Program Mail Stop EW/W 542 Washington, D.C. 20555 IIOTLINE NUMIlER: 1-800-233-3497 32

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