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University of California's CostsClaimed and Related InternalControls for Operation of Los AlamosNational Laboratory, IG-0596

The University of California (University) has operated the Los Alamos National Laboratory (Laboratory) under contract with the Department of Energy (Department) and its predecessor agencies since 1943. The Laboratory's financial accounts are integrated with the Department's, and the results of financial transactions are reported monthly according to a uniform set of accounts. Now part of the Department's National Nuclear Security Administration (NNSA), the Laboratory has critical national security responsibilities, including helping to ensure the safety, security, and reliability of the nation's nuclear weapons stockpile.