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) 1999 financial statements were free of material misstatements. We conducted a portion of the departmentwide audit at the Idaho Operations Office (Idaho) and its then management and operating contractor for the Idaho National Engineering and Environmental Laboratory (INEEL), Lockheed Martin Idaho Technologies Company (Lockheed).
