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Audit Report: OAS-L-03-05

January 10, 2003

Federal Managers' Financial Integrity Act Audit Report

We reviewed selected aspects of the Department of Energy's implementation of the Federal Managers' Financial Integrity Act (FMFIA) of 1982. The objective of the FMFIA, and the Department's Management Control Program, is to ensure that controls are working effectively and that programs and administrative functions are performed in an economic and efficient manner consistent with applicable laws.

In addition to our audit work in this area, we also recently issued our annual report on Management Challenges at the Department of Energy (IG-0580), which details issues that we consider the most significant management and performance challenges facing the Department. Our report, published on December 31, 2002, includes an assessment of progress in addressing each of the challenge areas.

Our review was conducted to assist you in determining whether Departmental elements appropriately disclosed previously detected waste or other problems and whether the Fiscal Year (FY) 2002 evaluation of management controls was carried out in a reasonable and prudent manner. The appendix to this report details the scope and methodology used to conduct our audit.