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Report: WR-FS-99-02

April 7, 1999

Report on Matters Identified at the Albuquerque Operations Office During the Audit of the Department of Energy's Consolidated Fiscal Year 1998 Financial Statements

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 DOE-wide 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 DOE-wide audit at the Albuquerque Operations Office (Albuquerque) and its management and operating contractors. The audit at Albuquerque and its contractors disclosed deficiencies, as of September 30, 1998, in the property, liability, and receivable accounts. In addition, the audit disclosed unconfirmed unpaid obligations and differences with the amount of funds on hand reported by the Department of Treasury (Treasury). Finally, Albuquerque had not completed corrective actions on prior findings related to nuclear materials, reimbursable work, delinquent receivables, and grant reconciliations.