DOE Management: Functional Support Costs at DOE Facilities

摘要

Department of Energy (DOE) managers have become increasingly concerned about thecosts being incurred at DOE facilities. They are particularly concerned with costs incurred to support activities such as maintaining the nuclear weapons stockpile or conducting energy research. Such costs include those for maintaining buildings, guarding facilities and materials, and performing financial and personnel duties. DOE calls these costs functional support costs and has developed a reporting system for identifying and analyzing them. As requested, we are providing you with information on the functional support costs incurred at DOE facilities during fiscal years 1995 through 1997. We briefed your staff on this information on April 24, 1998. Specifically, this report contains information on (1) the activities included in and the relationship between overhead, indirect, and functional support costs; (2) the amount of functional support costs incurred at DOE facilities; and (3) examples of costs incurred in areas that, according to our prior work, may warrant a more detailed review. Enclosure I contains additional information on these topics, as presented at the briefing.