Internal Control Weaknesses at Department of Energy Research Laboratories

摘要

The Department of Energy (DOE) channels a large percentage of its budget into energy research. A major portion of this research is contracted out to industries, nonprofit organizations, and universities that operate government-owned research facilities. DOE also funds research at its energy technology centers, which are operated by DOE employees. In a review of internal controls at six government-owned, contractor-operated laboratories and four energy technology centers, GAO found that improvements are needed in the areas of procurement, property management, and payroll to more adequately protect Federal assets and the expenditure of Federal funds. GAO also found that these types of facilities have received little audit coverage from the DOE Inspector General. This report recommends that the Secretary of Energy take specific action to improve internal controls. In some instances, corrective action is already underway or is planned.