The Government Management Reform Act of 1994 requires that the Department of Energy (DOE) annually submit audited financial statements to the Office of Management and Budget (OMB). A Departmentwide audit was conducted to determine whether there was reasonable assurance that DOE's consolidated Fiscal Year (FY) 1998 financial statements were free of material misstatements. We conducted a portion of the Departmentwide audit at the Idaho Operations Office (Idaho) and its management and operating contractor, Lockheed Martin Idaho Technologies Company (Lockheed).