Testimony on issues associated with the FY 2005 and 2006 Audits of the Department of Energy's Financial Statements. Over the years, the Office of Inspector General has conducted and overseen a number of reviews of the accounting and financial operations of the Department. Our reviews related to the audits of the year-end financial statements have covered accounting information system issues, financial statement reporting, and actions to remediate financial accounting and reporting weaknesses. Prior to discussing
these subjects, I would like to provide some background information on the Department's financial information management system.