Internal Control Weaknesses at Department of Energy Research Laboratories

Gao ID: AFMD-83-38 December 15, 1982

GAO was asked to review selected functional areas at several Department of Energy (DOE) research laboratories; these areas included internal controls over procurement, property management, and payroll.

GAO found that: (1) DOE headquarters directed Government Owned Contract Operated (GOCO) research laboratories to procure the services of specific consultants and consulting firms, thereby circumventing effective procurement controls; and (2) laboratories improperly subcontracted for consultants and other professionals. GAO also noted that, in some cases, several practices involving subcontracting for consultants appear to have led to waste or misuse of Federal funds.

Recommendations

Our recommendations from this work are listed below with a Contact for more information. Status will change from "In process" to "Open," "Closed - implemented," or "Closed - not implemented" based on our follow up work.

Director: John J. Adair Team: General Accounting Office: Accounting and Financial Management Division Phone: (202) 275-5200


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