The Federal Managers' Financial Integrity Act (FMFIA) of 1982 requires agency
heads to provide an annual assurance statement on whether internal control and
financial systems provide reasonable assurance that the integrity of Federal
programs and operations is protected. [n response. the Department of Energy
(Department) developed a program for evaluating the adequacy of its internal
controls and determining whether they conform to the principles and standards
established by the Office of Management and Budget and the Government
Accountability Office. The results of these evaluations and other information
provided by senior management are used to determine whether there are any
material weaknesses.
