Employee Self Performance Reivew by yvt76932

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									                                                                                                      DOE A-123 Assessment and
                                                                                                      Reporting Tool (AART) Suite


    AART: Local                                                                  4.1

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    Site Code                     LBNL

                     Completion                                                                                                     Process Design and             0% 0%                         7
                       Status
                                                                                                                                  Operational Effectiveness                                      6
                                     100%
                                                                                                                                                                    0%                           5
                                         80%                                                                                                              7%                                     4
                                                                                                                                                                                                 3
                                         60%
                                                                                                                                               20%                                               Unrated
                                         40%

                                         20%

                                          0%                                                                                                                             73%
                                                 Documenti      Evaluating   Testing    Remediatio
                                                    ng                                      n
                                     Pending        -1                 1       2           34
                                     Complete         213             211     210           0




                      Risk                                                      Control Set Design                            6                Test Results 1%                                   7
                                                               High
                   Assessment                                  Moderate           Effectiveness                               5                                          0%    1%                Pass
                                    0%                                                                0%
                                                                                                       0%                                                  3%
                                                               Low
                                                                                                                              4                                                                  5
                                                               Unrated
                                                                                                     8%                       3                                                                  4
                                                                                                                                                           12%
                                                                                                                              Unrated                                                            3
                                                41%
                        45%                                                                                                                                                    44%               Fail
                                                                                                                                                                                                 Unrated

                                                                                                                                                           39%
                                                                                                           92%
                                     14%




                                                                                                                          Preventive
                                                                                                                                                % of           Control Set Automation and Mode
                Remediation Status                             Not Started      Control Set Mode
                                                               In Process
                                                                                                                                             Automation
                                                                                                                          Detective
                                   0%0%
                                  0%
                                   0%                          Pending                                1%
                                                                                                                          Prev/Det                                                                      Det
                                                               Completed                                                                     Man    30%         Manual
                                                               Unrated                                                    Unidentified                                                                  P&D

                                                                                                                                                                                                        Prev
                                                                                                             38%                                            Partially
                                                                                         41%                                                 Pau    55%    Automated



                                                                                                                                                           Automated
                                                                                                                                              Aut   15%
                                  100%                                                                20%
                                                                                                                                                                         0%          50%   100%




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                                                                     DOE A-123 Assessment and
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                                                        Risk Assessment by Process and Entity


                                    Benefits
                                     Payroll                                                                      H
                          Human Resources                                                                                   `
                                                                                                                  M
               Seized Property Management
                      Property Management                                                                         L
                  Project Cost Management                                                                         Unrated
                   Receivable Management
                                   Revenue
                                      Travel
                      Payable Management
                     Inventory Management
                                 Acquisition
                                      Loans
                                     Grants
                                  Insurance
                          Cost Management
                                     FBWT
                        Funds Management
               General Ledger Management
                             Entity Controls

                                               0   10        20       30        40        50       60   70   80




315ceb97-1d3f-4003-9cff-ba9cfae4a016.xls
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                                                                                   DOE A-123 Assessment and
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                                                                             CHART DESCRIPTIONS
                                             Completion is determined by the Documentation Location field of the PCS/ECS Assess tabs at the control set level. This field is indicated to
                               Documenting
                                             capture the Source/A-123 Detailed Documentation.
                                             Completion is determined by the Control Design Effectiveness field of the PCS/ECS Assess tabs at the control set level. The chart will identify
                               Evaluating
                                             the number of control sets and their corresponding design ratings (3-6) for all risk statements entered.
    Completion Status                        Completion is determined by the Test Results field of the PCS/ECS Assess tabs at the control set level. The chart will identify the number of
                               Testing       control sets and their corresponding test ratings (3-7, not including 6) for all risk statements entered, not including any activities that require
                                             remediation.
                                             Completion is determined by the CAP Status field of the PCS/ECS Assess tabs at the control set level for all control sets that require
                               Remediation
                                             remediation.

                                             Provides quick visibility of the design and operational effectiveness of the organization based on the process and overall entity control
    Process Design and
                                             environment ratingsl. Unrated criteria are processes that must be addressed (indicated by a "y" in the PCS/ECS Assess header) that have not
    Operational Effectiveness
                                             been rated.

                                             Displays the Risk assessment percentages for all risk statements. This is based on the risk assessement ratings provided for each risk
    Risk Assessment
                                             statement in the PCS/ECS Assess tabs.


                                             Displays the Control Set Design Effectiveness percentages. This is based on the Control Design Effectiveness ratings provided for each
    Control Set Design Effectiveness
                                             control set in the PCS/ECS Assess tabs.


                                             Displays the Control Set Test Results percentages. This is based on the test results for all control sets, regardless of whether or not they are
    Control Set Test Results
                                             in remediation to track the status of all control sets that have undergone testing.


                                             Displays the remediation status percentages. This is determined by all control sets requiring remediation and their current status as
    Remedation Status
                                             represented in the PCS/ECS Assess tabs. The remediation activities DO NOT track the statuses by CAP.


    Control Set Mode                         Displays the percentage of Preventive, Detective or both control sets as represented in the PCS/ECS Assess tabs.


                                             Table to the left displays the percent of automation within the control environment. The chart displays the percentage of Preventive, Detective
    Control Set Automation and Mode          or both within each automation category.
                                             For example, the chart represents the % of Preventive, Detective or both control sets for all fully automated control sets .

    Risk Assessment by                       Displays risk areas by process to quickly identify the areas of high risk. Determined by the risk assessment for each risk statement within a
    Process and Entity                       specifc process or within the entity environment.




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                                                                                                                                                               DOE A-123 Assessment and
                                                                                                                                                               Reporting Tool (AART) Suite


                                    AART: Local                                                                                           4.1

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                                                                           Site Lawrence Berkeley National Lab                                                 Location Type Site
                                                                       Attester Jeffrey Fernandez                                                                 Site Codes LBNL

                                                                                                                                                                          B2C                                                            P2P                                  Q2C                           P2A                                   ERM




                                                                                                                                     Management

                                                                                                                                                  Management




                                                                                                                                                                        Management




                                                                                                                                                                                                                                 Management


                                                                                                                                                                                                                                              Management




                                                                                                                                                                                                                                                                                Management


                                                                                                                                                                                                                                                                                             Management


                                                                                                                                                                                                                                                                                                            Management



                                                                                                                                                                                                                                                                                                                         Management
                                                                                                                                                                                                                                                                                             Project Cost
                                                                                                                                                                                                                                                                                Receivable
                                                                                                                                                                                                                   Acquisition




                                                                                                                                                                                                                                                                                                                                      Resources
                                                                                                                                                                                      Insurance




                                                                                                                                                                                                                                 Inventory




                                                                                                                                                                                                                                                                    Revenue




                                                                                                                                                                                                                                                                                                            Property



                                                                                                                                                                                                                                                                                                                         Property
                                                                                                                                                                                                                                              Payable




                                                                                                                                                                                                                                                                                                                                                            Benefits
                                                                                                                                     General




                                                                                                                                                                                                                                                                                                                                      Human
                                                                                                                                     Ledger




                                                                                                                                                                                                                                                                                                                                                  Payroll
                                                                                                                                                                                                                                                                                                                         Seized
                                                                                                                                                                                                  Grants
                                                                                                                                                                 FBWT




                                                                                                                                                                                                                                                           Travel
                                                                                                                                                  Funds




                                                                                                                                                                                                           Loans
                                                                                                                                                                        Cost
                                                                                                       Process Cycle                     y           y           y         y                                         y                           y          y        y              y            y             y                         y         y         y
                                    Rollup MAD




                                                                                   Status

                                                                                            MAD
                                                                                   Acct




                                                                                                                               ERM
                                                                                                                   Q2C
                                                                                                       B2C
                                                                                                                                         7            7          6          7                                        7                            5         6        7              7            7              7                        7         7         6




                                                                                                                         P2A
                                                                                                             P2P
                                                                                                  EC
                                    Balance Sheet
                                       Intragovernmental Fund
                                       Balance with Treasury

                                                 Intragovernmental Investment
                                                 Intragovernmental Regulatory
                                                 Assets
                                                 Accounts Receivable, Net
                                       Nuclear Materials
                                       Strategic Petroleum and
                                       Northeast Home Heating Oil
                                       Reserve
                                       General Property, Plant and
                                     y                                               5      Y     7    6     5           7               Y           Y           Y         Y                                        Y                            Y          Y                                    Y             Y
                                       Equipment
                                       Regulatory Assets
                                       Other non-intragovernmental
                                     y                                               5      Y     7    6     5           7               Y           Y           Y         Y                                        Y                            Y          Y                                    Y             Y
                                       assets
                                                 Intragovernmental debt
                                                 Intragovernmental
                                                 appropriated capital owned
                                     y Accounts Payable                              5      Y     7    6     5                           Y           Y           Y         Y                                        Y                            Y          Y
                                                 Debt
                                                 Deferred Revenue and other
                                                 credits
                                                 Environmental Liabilities
                                                 Pension and other actuarial
                                     y                                               6      Y     7    7                       6         Y                                                                                                                                                                                               Y         Y         Y
                                                 liabilities
                                     y Other liabilities                             6      Y     7    6                       6         Y           Y           Y         Y                                                                                                                                                             Y         Y         Y
                                       Contingencies and
                                       commitments
                                       Unexpended appropriations
                                    Statement of Net Costs
                                       Nuclear weapon stewardship
                                       program costs
                                       Nuclear nonproliferation
                                       program costs

                                                 Energy security program costs
                                                 World class scientific research
                                     y                                               5      Y     7    6     5     7     7     6         Y           Y           Y         Y                                        Y                            Y          Y        Y              Y            Y             Y                         Y         Y         Y
                                                 capacity
                                                 Environmental management
                                                 program costs

                                       Nuclear waste program costs
                                       Other Programs -
                                     y Reimbursable programs                         5      Y     7    6     5     7           6         Y           Y           Y         Y                                        Y                            Y          Y        Y              Y                                                    Y         Y         Y

                                    Statement of Changes in Net Position
                                     y Appropriations used                           7      Y     7    7                                 Y

                                                 Transfers In/Out, without
                                                 reimbursement, Nonbudgetary




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                                                                                                                                                               DOE A-123 Assessment and
                                                                                                                                                               Reporting Tool (AART) Suite


                                    AART: Local                                                                                           4.1

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                                                                           Site Lawrence Berkeley National Lab                                                 Location Type Site
                                                                       Attester Jeffrey Fernandez                                                                 Site Codes LBNL

                                                                                                                                                                          B2C                                                            P2P                                  Q2C                           P2A                                   ERM




                                                                                                                                     Management

                                                                                                                                                  Management




                                                                                                                                                                        Management




                                                                                                                                                                                                                                 Management


                                                                                                                                                                                                                                              Management




                                                                                                                                                                                                                                                                                Management


                                                                                                                                                                                                                                                                                             Management


                                                                                                                                                                                                                                                                                                            Management



                                                                                                                                                                                                                                                                                                                         Management
                                                                                                                                                                                                                                                                                             Project Cost
                                                                                                                                                                                                                                                                                Receivable
                                                                                                                                                                                                                   Acquisition




                                                                                                                                                                                                                                                                                                                                      Resources
                                                                                                                                                                                      Insurance




                                                                                                                                                                                                                                 Inventory




                                                                                                                                                                                                                                                                    Revenue




                                                                                                                                                                                                                                                                                                            Property



                                                                                                                                                                                                                                                                                                                         Property
                                                                                                                                                                                                                                              Payable




                                                                                                                                                                                                                                                                                                                                                            Benefits
                                                                                                                                     General




                                                                                                                                                                                                                                                                                                                                      Human
                                                                                                                                     Ledger




                                                                                                                                                                                                                                                                                                                                                  Payroll
                                                                                                                                                                                                                                                                                                                         Seized
                                                                                                                                                                                                  Grants
                                                                                                                                                                 FBWT




                                                                                                                                                                                                                                                           Travel
                                                                                                                                                  Funds




                                                                                                                                                                                                           Loans
                                                                                                                                                                        Cost
                                                                                                       Process Cycle                     y           y           y         y                                         y                           y          y        y              y            y             y                         y         y         y
                                    Rollup MAD




                                                                                   Status

                                                                                            MAD
                                                                                   Acct




                                                                                                                               ERM
                                                                                                                   Q2C
                                                                                                       B2C
                                                                                                                                         7            7          6          7                                        7                            5         6        7              7            7              7                        7         7         6




                                                                                                                         P2A
                                                                                                             P2P
                                                                                                  EC
                                                 Imputed Financing Costs
                                                 Absorbed by Others
                                                 Unexpended appropriations -
                                                 Beginning balance
                                                 Appropriations received
                                                 Unexpended appropriations -
                                                 Ending balance
                                    Statement of Financing

                                                 Budgetary resources,
                                                 obligated, obligations incurred
                                                 Less: Spending authority from
                                                 offsetting collections and
                                                 recoveries
                                                 Obligations net of offsetting
                                                 collections and recoveries
                                                 Other resources, Imputed
                                                 financing from costs absorbed
                                                 by others

                                                 Nuclear waste fund, Offsetting
                                                 receipts, deferred

                                       Components not requiring or
                                     y generating resources:                         7      Y     7    7                 7               Y                                                                                                                                                       Y             Y
                                       Depreciation and amortization
                                    Statement of Custodial Activities

                                                 No material accounts identified
                                    Other
                                       No processes identified, only
                                       entity controls




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AART: ECS Assess                                                    4.1
                                                                                                                                    Overall Entity Control Rating     7
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Site                    LBNL
Attester                Jeffrey Fernandez                                                                              y      Control Environment                      7
Implementer             Jeanne Kissel                                                                                  y      Control Activities                       7
Date Updated            December 18, 2006                                                                              y      Information and Communication            7
                                                                                                                       y      Risk Assessment                          7
    Insert Row            Delete Row                                                                                   y      Monitoring                               7

 Ref       Cycle                Area                 Sub-Category               Inherent Risk      Likeli   Impact    Risk                         Control Set      Control   Cntl   Cntl    Control
 Col                                                                                               hood              Assess                                          Mode     Type   Freq     Dsgn
                                                                                                                      ment                                                                  Effective
           Insert Row           Delete Row
           #N/A                 #N/A

           #N/A                 #N/A         end                          end                      end       end              end                                             end    end      end



endActiveAART




       315ceb97-1d3f-4003-9cff-ba9cfae4a016.xls
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AART: ECS Assess                                                    4.1
                                                                                                                                                                           Overall Rating
                                                                                                                                                                               Rationale
Select View:       Select view                HELP

Site                    LBNL
Attester                Jeffrey Fernandez
                                                                                                                                                                            Area Ratings
Implementer             Jeanne Kissel                                                                                                                                          Rationale
Date Updated            December 18, 2006

                                                                                                                                                                    Area Documentation
    Insert Row            Delete Row                                                                                                                                           Location
                                                                                                                                                            (where documentation is filed)
 Ref       Cycle                Area                 Sub-Category          Test    Efficiency               Remediation Plan                      Control Design Effectiveness                        Documentation Location        Scope for Year
 Col                                                                      Results Opportunitie                                                          Rating Rationale                           (where documentation is filed)
                                                                                        s        Req'd   CAP#        Status    Date Impl.
           Insert Row           Delete Row
           #N/A                 #N/A                                               Identified


           #N/A                 #N/A         end                                      end                                                   end                                              end



endActiveAART




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AART: ECS Assess                                                    4.1

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Site                    LBNL
Attester                Jeffrey Fernandez
Implementer             Jeanne Kissel
Date Updated            December 18, 2006


    Insert Row            Delete Row

 Ref       Cycle                Area                 Sub-Category         User Field 1                       User Field 2
 Col

           Insert Row           Delete Row
           #N/A                 #N/A

           #N/A                 #N/A         end



endActiveAART




       315ceb97-1d3f-4003-9cff-ba9cfae4a016.xls
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AART: ECS Test                                                      4.1

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Site                 LBNL
Attester             Jeffrey Fernandez
Implementer          Jeanne Kissel
Date Updated         December 18, 2006


 Ref        Cycle           Area                Sub-Category                                    Control Set                         Risk Cntl Dsgn                                      Test Description                                     Test
 Col                                                                                                                               Assess.  Eff.                                                                                            Results


                                                                 Comprehensive financial management training
                                                                 requirements are identified. A mandatory financial
                     Control             Management's Commitment training program has been implemented by the
       EC                                                                                                                             M      6       Validate that relevant training programs are available to Laboratory employees.           7
                     Environment         to Competence           Office of the CFO. (Also see controls under PCS-
                                                                 Assess/ERM/Human Resources/Work Force
                                                                 Development)
                                                                          The organizational structure facilitates flow of
                     Control                                                                                                                          Validate that the organizational structure facilitates flow of information to the
       EC                                Organizational Structure         information to appropriate people in a timely               L      6                                                                                                 7
                     Environment                                                                                                                     appropriate people.
                                                                          manner.
                                                                          The organizational lines of reporting are
                                                                          established with consideration given to size, the
                     Control                                                                                                                         Validate that the organization has stablished appropriate lines of reporting, giving
       EC                                Organizational Structure         nature of activities as well as the requisite skills,       L      6                                                                                                 7
                     Environment                                                                                                                     consideration to its size and the nature of its activities.
                                                                          knowledge, and abilities of the individuals,
                                                                          functional, and senior managers.
                                                                           Lines of reporting are established with
                     Control                                              consideration given to size, the nature of activities                      Validate that the organization has stablished appropriate lines of reporting, giving
       EC                                Organizational Structure                                                                     M      6                                                                                                 7
                     Environment                                          as well as the requisite skills, knowledge, and                            consideration to its size and the nature of its activities.
                                                                          abilities.
                                                                     A structure for assigning ownership of information
                     Control             Assignment of Authority and                                                                                 Validate that a policy and procedures exist for authorization and approval over
       EC                                                            including who is authorized to initiate or change                L      6                                                                                                 7
                     Environment         Responsibility                                                                                              signature authority.
                                                                     transactions is in place.


                                                                     1. Policy and Procedures for authorization and
                                                                     approval of transactions exist and are adequately
                                                                     documented. For example, roles and
                     Control             Assignment of Authority and responsibilities of authorized signers for financial                            Validate that a policy and procedures exist for authorization and approval over
       EC                                                                                                                             L      6                                                                                                 7
                     Environment         Responsibility              transactions are detailed in a Signature                                        signature authority.
                                                                     Responsibility for Financial Transactions policy.
                                                                     2. Awareness training is conducted as a
                                                                     requirement in order to obtain approval authority.




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                                                                                                             DOE A-123 Assessment and
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AART: ECS Test                                                      4.1

Select View:        Select view                 HELP

Site                 LBNL
Attester             Jeffrey Fernandez
Implementer          Jeanne Kissel
Date Updated         December 18, 2006


 Ref        Cycle           Area                 Sub-Category                                  Control Set                           Risk Cntl Dsgn                                     Test Description                                      Test
 Col                                                                                                                                Assess.  Eff.                                                                                            Results
                                                                     1. Periodic (at least quarterly) review by CFO
                                                                     management is performed to evaluate the propriety
                                                                     and integrity of performance measures and
                                                                     indicators prior to or when achieved results are
                                                                     reported. On a test basis, Office of Contract
                                                                     Assurance (OCA) conducts separate reviews (at
                                                                     least quarterly) to validate the reported results as                             1. Validate the OCFO's statement that quarterly reviews are performed to evaluate
                                          Reviews by Management at
                                                                     needed.                                                                          the propriety and integrity of performance measures and indicators.
       EC            Control Activities   the Functional or Activity                                                                  L       6                                                                                                 7
                                                                                                                                                      2. Verify that the OCA conducts separate reviews (at least quarterly) to validate
                                          Level
                                                                     2. Joint (CFO, OCA, and other stakeholders as                                    the OCFO's reported results.
                                                                     required) evaluation of the propriety and integrity of
                                                                     performance measures and indicators are
                                                                     conducted each time a validation of results is
                                                                     performed, especially at fiscal year end where the
                                                                     evaluation is formally reported by DOE.




                                                                                                                                                      Validate that actual performance versus expected goals are reported to
                                          Reviews by Management at Differences between actual performance and                                         management and accompanied by timely analyses.
       EC            Control Activities   the Functional or Activity expected goals are reported to senior management                 L       6                                                                                                 7
                                          Level                      and accompanied by timely analyses.                                              Trace performance issues identified during a quarterly performance review or self
                                                                                                                                                      assessment to the resulting corrective action.

                                                                                                                                                      The control was revised by Ira Nishibayashi on 3/13/07. Test was performed to
                                                                     Unexpected results or unusual trends are analyzed
                                          Reviews by Management at                                                                                    address the following: "Corrective action plans are developed to mitigate identified
                                                                     for development of corrective actions to mitigate
       EC            Control Activities   the Functional or Activity                                                                  L       6       threats against achievement."                                                             7
                                                                     threats against achievement.
                                          Level                                                                                                       Test - Validate that corrective action plans are developed to mitigate identified
                                                                                                                                                      threats against achievement.

                                          Reviews by Management at Reliable information is compiled periodically for
                                                                                                                                                      Validated that information is compiled and compared with actual results against
       EC            Control Activities   the Functional or Activity comparison with actual results against pre-                      L       6                                                                                                 7
                                                                                                                                                      pre-established standards.
                                          Level                      established standards.


                                                                          1. Internally generated information critical to
                                                                          achieving objectives, including information relative
                                                                          to critical success factors, are identified and
                     Information and      Internal relevant, reliable,    regularly reported to management. **                                        Validated that information is provided by various functional areas at the Lab to
       EC                                                                                                                             L       6                                                                                                 7
                     Communication        and timely communications       2. Information is provided at the right level of detail                     meet performance measures.
                                                                          for different levels of management on a timely
                                                                          basis.




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                                                                                                            DOE A-123 Assessment and
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AART: ECS Test                                                      4.1

Select View:        Select view                 HELP

Site                 LBNL
Attester             Jeffrey Fernandez
Implementer          Jeanne Kissel
Date Updated         December 18, 2006


 Ref        Cycle           Area                 Sub-Category                                   Control Set                          Risk Cntl Dsgn                                    Test Description                                     Test
 Col                                                                      Employees are made aware of their roles and               Assess.  Eff.                                                                                          Results
                                                                          responsibilities for approval, authorization,
                                                                          verification, reconciliation, and security of assets,
                     Information and      Internal relevant, reliable,                                                                                Validate that controls are in place to ensure that employee roles and
       EC                                                                 transactions, records or events via formal                  L       6                                                                                               7
                     Communication        and timely communications                                                                                   responsibilities are communicated to them.
                                                                          communication (i.e., job descriptions and policy
                                                                          and procedures) and regular meetings.



                                                                          Employees are notified of significant changes to
                     Information and      Internal relevant, reliable,    DOE Orders, policy, procedures, and established                             Validate that employee's are notified of significant changes to DOE Orders, policy
       EC                                                                                                                             M       6                                                                                               7
                     Communication        and timely communications       protocols through policy updates, electronic                                and procedures through electronic communications.
                                                                          communication, and regular meetings.

                                                                          Employees are made aware of applicable laws,
                     Information and      Internal relevant, reliable,    regulations, rules or contractual agreements                                Validate that employee's are notified of significant changes to DOE Orders, policy
       EC                                                                                                                             M       6                                                                                               7
                     Communication        and timely communications       through policy updates, electronic communication,                           and procedures through electronic communications.
                                                                          and regular meetings.


                                                                          1. A centralized Mail Services department is the
                                                                          Laboratory's mailing and distribution service. The
                     Information and      External relevant, reliable,    Laboratory's USPS Mail, International Mail, and
       EC                                                                                                                             L       6       Validate the existence of a centralized Mail Services department.                       7
                     Communication        and timely communications       Interoffice Mail (both on and off site) are picked up,
                                                                          sorted and delivered.



                                                                          1. Programmed controls built into the program
                                                                          logic: (i) programmed verification procedures such
                                                                                                                                                      Testing performed for FMS by Cathy Mugford:
                                                                          as edit and validation routines and (ii) programmed
                                                                                                                                                      1. See interface work performed in C.14.5 C.14.2 C.15.22. Transaction
                                          Information Systems -           application processes such as accounting
       EC            Control Activities                                                                                               L       6       authorization - Users are authorized to perform various functions through the           7
                                          Application Controls            calculations, posting debits and credits.
                                                                                                                                                      assignment of a security role. Roles restrict users to various screens and
                                                                                                                                                      functionality. Testing of the system role restriction was perforemd in B.8 B.8.3
                                                                          2. Evidence of authorization for transactions are
                                                                          recorded.




315ceb97-1d3f-4003-9cff-ba9cfae4a016.xls
ECS-Test                                                                                                                          11 / 43
                                                                                                            DOE A-123 Assessment and
                                                                                                            Reporting Tool (AART) Suite


AART: ECS Test                                                     4.1

Select View:        Select view                 HELP

Site                 LBNL
Attester             Jeffrey Fernandez
Implementer          Jeanne Kissel
Date Updated         December 18, 2006


 Ref        Cycle           Area                 Sub-Category                                 Control Set                     Risk Cntl Dsgn                                  Test Description                                  Test
 Col                                                                                                                         Assess.  Eff.   Control Testing (for FMS) performed by Cathy Mugford (4/19/07):                   Results
                                                                                                                                             1. Reference Interface Work performed in C.14.5 (page 3) to see G/L logical edits
                                                                                                                                             and messages related to errors.
                                                                         1. Control totals are compared with file totals to                  2. Scheduled jobs are used to run various processes that have report output. See
                                                                         detect differences.                                                 examples of process schedules in E.8.1 and C.15.23. E-mail distribution lists
                                                                         2. Applications routines are performed according to                 are maintained for various feeder jobs. End of job e-mail is automatically
                                          Information Systems -          schedule.                                                           generated by the job and sent to the distribution list indicating the job has
       EC            Control Activities                                                                                        M        6                                                                                        7
                                          Application Controls           3. User distribution lists are maintained to ensure                 completed and provides control totals where required by the feed. C.14.44.
                                                                         proper distribution.                                                Interactive edits C.14.2 , error messages and exception reports are provided by
                                                                         4. Applications provide interactive edits, error                    the system. Within the Payroll system several exception reports are provided from
                                                                         messages, and exception reports.                                    the LETS interface, including: Employees with Overtime (ETRRPR78W2),
                                                                                                                                             Employees with OT on Shift 2 or 3 (ETRRPR78W3), Weekly Time with Sick Hours
                                                                                                                                             and Greater % of Time for Period (ETRRPR78W5). These reports were visually
                                                                                                                                             inspected by the auditor.



                                                                                                                                              This control set is specific to the OCFO.
                                                                                                                                              1. Inspect audit committee meeting agenda 's for 11/30/06 and 3/7/07 and list of
                                                                                                                                              MCA's to confirm that the status of internal audit management corrective actions
                                                                                                                                              are communicated to the audit committee during each audit committee meeting.
                                                                         For all internal audits and external audit findings                  2. Review Audit Resolution and Follow-up policy dated June 1, 2006.
                                          Develop Action Plan in         and recommendations, management closely                              3. Contact Financial Policy and Training representative to deterimine how
       EC            Monitoring                                                                                                    L     6                                                                                         7
                                          Response to Findings           monitors progress to ensure specific steps are                       monitoring of management corrective actions for external audits is carried out and
                                                                         taken to resolve the issues.                                         if there are any overdue mangement corrective actions.
                                                                                                                                              4. Contact DOE/BSO to determine their process for monitoring external MCA's.
                                                                                                                                              4. Review FY07 PEMP measure for Financial Management regarding resolution of
                                                                                                                                              MCA's.




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AART: ECS Test                                                      4.1

Select View:        Select view               HELP

Site                 LBNL
Attester             Jeffrey Fernandez
Implementer          Jeanne Kissel
Date Updated         December 18, 2006


 Ref        Cycle           Area                Sub-Category                                  Control Set                         Risk Cntl Dsgn                                    Test Description                                     Test
 Col                                                                                                                             Assess.  Eff.                                                                                          Results
                                                                          1. Corrective actions related to DOE Office of
                                                                          Inspector General (OIG) audit findings and
                                                                          recommendations are to be developed and
                                                                                                                                                   Testing of this control set is limited to the OCFO.
                                                                          resolved within six months after issuance of the
                                                                                                                                                   1. Inspect audit committee meeting agenda 's for 11/30/06 and 3/7/07 and list of
                                                                          final audit report, see Office of Management and
                                                                                                                                                   MCA's to confirm that the status of internal audit management corrective actions
                                                                          Budget (OMB) Circular A-50, paragraph 8.a.(2).
                                                                                                                                                   are communicated to the audit committee during each audit committee meeting.
                                                                                                                                                   2. Review Audit Resolution and Follow-up policy dated June 1, 2006.
                                                                          2. A Laboratory Corrective Action Tracking System
                                         Complete Findings Action                                                                                  3. Contact Financial Policy and Training representative to deterimine how
       EC            Monitoring                                           (CATS) is used to track and monitor all corrective       M       6                                                                                               7
                                         Plan                                                                                                      monitoring of management corrective actions for external audits is carried out and
                                                                          actions at the Laboratory, both internal and
                                                                                                                                                   if there are any overdue mangement corrective actions.
                                                                          external. This system is a tool to ensure corrective
                                                                                                                                                   4. Contact DOE/BSO to determine their process for monitoring external MCA's.
                                                                          actions are completed on time. CATS is managed
                                                                                                                                                   5. Review FY07 PEMP measure for Financial Management regarding resolution of
                                                                          by the Office of Contract Assurance and
                                                                                                                                                   MCA's.
                                                                          maintained by individuals throughout the lab
                                                                          responsible for entering information about audit
                                                                          findings and assigning each finding to a
                                                                          responsible functional manager.




                                                                          1. Corrective actions related to audits conducted
                                                                          by the Government Accountability Office (GAO)
                                                                          are to be developed and resolved within 60 days
                                                                                                                                                   Testing of this control set is limited to the OCFO.
                                                                          after formal issuance of the final report (see DOE
                                                                                                                                                   1. Inspect audit committee meeting agenda 's for 11/30/06 and 3/7/07 and list of
                                                                          Directives, Regulations and Standards; Order
                                                                                                                                                   MCA's to confirm that the status of internal audit management corrective actions
                                                                          224.3 Audit Resolution and Follow-Up Program).
                                                                                                                                                   are communicated to the audit committee during each audit committee meeting.
                                                                                                                                                   2. Review Audit Resolution and Follow-up policy dated June 1, 2006.
                                                                          2. A Laboratory Corrective Action Tracking System
                                         Complete Findings Action                                                                                  3. Contact Financial Policy and Training representative to deterimine how
       EC            Monitoring                                           (CATS) is used to track and monitor all corrective       M       6                                                                                               7
                                         Plan                                                                                                      monitoring of management corrective actions for external audits is carried out and
                                                                          actions at the Laboratory, both internal and
                                                                                                                                                   if there are any overdue mangement corrective actions.
                                                                          external. This system is a tool to ensure corrective
                                                                                                                                                   4. Contact DOE/BSO to determine their process for monitoring external MCA's.
                                                                          actions are completed on time. CATS is managed
                                                                                                                                                   4. Review FY07 PEMP measure for Financial Management regarding resolution of
                                                                          by the Office of Contract Assurance and
                                                                                                                                                   MCA's.
                                                                          maintained by individuals throughout the lab
                                                                          responsible for entering information about audit
                                                                          findings and assigning each finding to a
                                                                          responsible functional manager.




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AART: ECS Test                                                      4.1

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Site                 LBNL
Attester             Jeffrey Fernandez
Implementer          Jeanne Kissel
Date Updated         December 18, 2006


 Ref        Cycle           Area                Sub-Category              Date Tst               Test Results Rationale                                    Documentation Location         User Field 1
 Col                                                                       Compl                                                                         (where documentation is filed)




                     Control             Management's Commitment                      Validated that relevant training is available to
       EC                                                                 03/27/07                                                       IAS Project no. 2555 W/P E.5.Ps.
                     Environment         to Competence                               Lab employee's.



                                                                                    Validated that the organizational structure
                     Control
       EC                                Organizational Structure         03/28/07 facilitates flow of information to the appropriate IAS Project no. 2555 W/P E.5.Ps.
                     Environment
                                                                                   people.

                                                                                    Validated that the organizational structure
                     Control
       EC                                Organizational Structure         03/28/07 facilitates flow of information to the appropriate IAS Project no. 2555 W/P E.5.Ps.
                     Environment
                                                                                   people.


                                                                                    Validated that the organizational structure
                     Control
       EC                                Organizational Structure         03/28/07 facilitates flow of information to the appropriate IAS Project no. 2555 W/P E.5.Ps.
                     Environment
                                                                                   people.

                                                                                   Validated that policy and procedures exist for
                     Control             Assignment of Authority and
       EC                                                                 03/27/07 authorization and approval over signature             IAS Project no. 2555 workpapers E.5.PS.
                     Environment         Responsibility
                                                                                   authority.




                                                                               Validated that policy and procedures exist for
                     Control             Assignment of Authority and 3/27/0200
       EC                                                                      authorization and approval over signature                 IAS Project no. 2555 workpapers E.5.PS.
                     Environment         Responsibility                  7
                                                                               authority.




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                                                                                                          DOE A-123 Assessment and
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AART: ECS Test                                                      4.1

Select View:        Select view                 HELP

Site                 LBNL
Attester             Jeffrey Fernandez
Implementer          Jeanne Kissel
Date Updated         December 18, 2006


 Ref        Cycle           Area                 Sub-Category             Date Tst               Test Results Rationale                                   Documentation Location         User Field 1
 Col                                                                       Compl                                                                        (where documentation is filed)




                                                                               A process exists whereby management
                                          Reviews by Management at
                                                                               periodically reviews and validates the propriety
       EC            Control Activities   the Functional or Activity                                                            IAS project no. 2555, workpaper E.3.PS.
                                                                     3/13/2007 and integrity of performance measures and
                                          Level
                                                                               indicators.




                                                                                   A process exists whereby management
                                          Reviews by Management at                 reviews the differences between actual and
       EC            Control Activities   the Functional or Activity      03/13/07 expected goals in a timely manner. Corrective IAS project no. 2555, workpaper E.3.PS.
                                          Level                                    actions are developed for differences that are
                                                                                   potential threats against performance.


                                          Reviews by Management at
                                                                                     Verified that timely corrective actions are
       EC            Control Activities   the Functional or Activity      03/13/07                                                     IAS project no. 2555, workpaper E.3.PS.
                                                                                     developed to manage identified threats.
                                          Level


                                          Reviews by Management at                 Verified that a performance measures process
       EC            Control Activities   the Functional or Activity      03/28/07 is in place to ensure that progress is       IAS project no. 2555, workpaper E.3.PS.
                                          Level                                    compared to actual periodically.




                                                                                   Verified that a performance measures process
                     Information and      Internal relevant, reliable,
       EC                                                                 03/28/07 is in place to ensure that progress is       IAS project no. 2555, workpaper E.6.PS.
                     Communication        and timely communications
                                                                                   compared to actual periodically.




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AART: ECS Test                                                      4.1

Select View:        Select view                 HELP

Site                 LBNL
Attester             Jeffrey Fernandez
Implementer          Jeanne Kissel
Date Updated         December 18, 2006


 Ref        Cycle           Area                 Sub-Category             Date Tst              Test Results Rationale                                Documentation Location                   User Field 1
 Col                                                                       Compl                                                                    (where documentation is filed)
                                                                                     We validated that job descriptions, appropriate
                     Information and      Internal relevant, reliable,               supervision and policies and procedures
       EC                                                                 03/29/07                                                   IAS Project No. 2555 workpaper E.6.PS.
                     Communication        and timely communications                  provide for relevant and timely
                                                                                     communications.



                                                                                     We validated that updates to DOE Orders and
                                                                                                                                 http://www.lbl.gov/today/
                     Information and      Internal relevant, reliable,               policies and procedures are either
       EC                                                                 03/29/07                                               http://www.lbl.gov/Workplace/RPM/
                     Communication        and timely communications                  communicated to employees electronically
                                                                                                                                 http://www.lbl.gov/Workplace/CFO/fpt/policies/template.html
                                                                                     and/or made available to them on the web.

                                                                                     We validated that updates to DOE Orders and
                                                                                                                                 http://www.lbl.gov/today/
                     Information and      Internal relevant, reliable,               policies and procedures are either
       EC                                                                 03/29/07                                               http://www.lbl.gov/Workplace/RPM/
                     Communication        and timely communications                  communicated to employees electronically
                                                                                                                                 http://www.lbl.gov/Workplace/CFO/fpt/policies/template.html
                                                                                     and/or made available to them on the web.


                                                                                   Validated that a centralized Mail Services
                                                                                   Dept. exists at the Lab. However, this
                     Information and      External relevant, reliable,
       EC                                                                 03/27/07 "control" does not necessarily prevent
                     Communication        and timely communications
                                                                                   incoming communications from being lost or
                                                                                   delivered late.




                                          Information Systems -
       EC            Control Activities                                   04/16/07 No exception noted.                              IAS Project No 2555 W/P E.7.PS
                                          Application Controls




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                                                                                                        DOE A-123 Assessment and
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AART: ECS Test                                                     4.1

Select View:        Select view                 HELP

Site                 LBNL
Attester             Jeffrey Fernandez
Implementer          Jeanne Kissel
Date Updated         December 18, 2006


 Ref        Cycle           Area                 Sub-Category            Date Tst              Test Results Rationale                                Documentation Location         User Field 1
 Col                                                                      Compl                                                                    (where documentation is filed)




                                          Information Systems -
       EC            Control Activities                                  04/16/07 No exception noted.                              IAS Project No 2555 W/P E.8.PS
                                          Application Controls




                                                                                    Internal and external management corrective
                                          Develop Action Plan in                    actions are adequately monitored by the
       EC            Monitoring                                          03/09/07                                                  IAS Project No 2555 W/P E.2.PS
                                          Response to Findings                      OCFO, Internal Audit, and DOE/BSO to
                                                                                    ensure timeliness.




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AART: ECS Test                                                      4.1

Select View:        Select view               HELP

Site                 LBNL
Attester             Jeffrey Fernandez
Implementer          Jeanne Kissel
Date Updated         December 18, 2006


 Ref        Cycle           Area                Sub-Category              Date Tst              Test Results Rationale                                Documentation Location         User Field 1
 Col                                                                       Compl                                                                    (where documentation is filed)




                                                                                     Internal and external management corrective
                                         Complete Findings Action                    actions are adequately monitored by the
       EC            Monitoring                                           03/09/07                                                  IAS Project No 2555 W/P E.2.PS
                                         Plan                                        OCFO, Internal Audit, and DOE/BSO to
                                                                                     ensure timeliness.




                                                                                     Internal and external management corrective
                                         Complete Findings Action                    actions are adequately monitored by the
       EC            Monitoring                                           03/09/07                                                  IAS Project No 2555 W/P E.2.PS
                                         Plan                                        OCFO, Internal Audit, and DOE/BSO to
                                                                                     ensure timeliness.




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                                                                                         DOE A-123 Assessment and
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AART: ECS Test                                                      4.1

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Site                 LBNL
Attester             Jeffrey Fernandez
Implementer          Jeanne Kissel
Date Updated         December 18, 2006


 Ref        Cycle           Area                Sub-Category              User Field 2      User Field 3
 Col




                     Control             Management's Commitment
       EC
                     Environment         to Competence



                     Control
       EC                                Organizational Structure
                     Environment



                     Control
       EC                                Organizational Structure
                     Environment



                     Control
       EC                                Organizational Structure
                     Environment


                     Control             Assignment of Authority and
       EC
                     Environment         Responsibility




                     Control             Assignment of Authority and
       EC
                     Environment         Responsibility




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AART: ECS Test                                                      4.1

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Site                 LBNL
Attester             Jeffrey Fernandez
Implementer          Jeanne Kissel
Date Updated         December 18, 2006


 Ref        Cycle           Area                 Sub-Category             User Field 2      User Field 3
 Col




                                          Reviews by Management at
       EC            Control Activities   the Functional or Activity
                                          Level




                                          Reviews by Management at
       EC            Control Activities   the Functional or Activity
                                          Level



                                          Reviews by Management at
       EC            Control Activities   the Functional or Activity
                                          Level


                                          Reviews by Management at
       EC            Control Activities   the Functional or Activity
                                          Level




                     Information and      Internal relevant, reliable,
       EC
                     Communication        and timely communications




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AART: ECS Test                                                      4.1

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Site                 LBNL
Attester             Jeffrey Fernandez
Implementer          Jeanne Kissel
Date Updated         December 18, 2006


 Ref        Cycle           Area                 Sub-Category             User Field 2      User Field 3
 Col


                     Information and      Internal relevant, reliable,
       EC
                     Communication        and timely communications




                     Information and      Internal relevant, reliable,
       EC
                     Communication        and timely communications




                     Information and      Internal relevant, reliable,
       EC
                     Communication        and timely communications




                     Information and      External relevant, reliable,
       EC
                     Communication        and timely communications




                                          Information Systems -
       EC            Control Activities
                                          Application Controls




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AART: ECS Test                                                     4.1

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Site                 LBNL
Attester             Jeffrey Fernandez
Implementer          Jeanne Kissel
Date Updated         December 18, 2006


 Ref        Cycle           Area                 Sub-Category            User Field 2      User Field 3
 Col




                                          Information Systems -
       EC            Control Activities
                                          Application Controls




                                          Develop Action Plan in
       EC            Monitoring
                                          Response to Findings




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AART: ECS Test                                                      4.1

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Site                 LBNL
Attester             Jeffrey Fernandez
Implementer          Jeanne Kissel
Date Updated         December 18, 2006


 Ref        Cycle           Area                Sub-Category              User Field 2      User Field 3
 Col




                                         Complete Findings Action
       EC            Monitoring
                                         Plan




                                         Complete Findings Action
       EC            Monitoring
                                         Plan




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                                                                                                                                                                                                                                                    P2P
AART: PCS Assess                                                               4.1                                                                             y      General Ledger Management                                      7                        y       Travel                                 6

Select View:         Select view                HELP                                                                                                           y      Funds Management                                               7                        y       Revenue                                7




                                                                                                                                                                                                                                                    Q2C
Site                 LBNL                                                                                                                                      y      FBWT                                                           6                        y       Receivable Management                  7




                                                                                                                                                       B2C
Attester             Jeffrey Fernandez                                                                                                                         y      Cost Management                                                7                        y       Project Cost Management                7




                                                                                                                                                                                                                                                    P2A
Implementer          Jeanne Kissel                                                                                                                                    Insurance                                                                               y       Property Management                    7
Date Updated         February 8, 2007                                                                                                                                 Grants                                                                                          Seized Property Management
                                                                                                                                                                      Loans                                                                                   y       Human Resources                        7




                                                                                                                                                                                                                                                    ERM
                                                                                                                                                               y      Acquisition                                                    7                        y       Payroll                                7




                                                                                                                                                       P2P
                                                                                                                                                                      Inventory Management                                                                    y       Benefits                               6
       Insert Row       Delete Row                                                                                                                             y      Payable Management                                             5

 Ref       Process         Processes                   Sub-Processes                                       Inherent Risk                       Likeli Impact  Risk                          Control Set                           Control   P   E   R     C       V        Cntl         Cntl    Control    Test    Efficiency
 Col        Cycle                                                                                                                              hood          Assess                                                                Mode                                    Type         Freq     Dsgn     Results Opportunities
                                                                                                                                                              ment                                                                                                                              Effective          Identified
                                                                                                                                                                      105. General accounting compares the total feeder
                                                                                                                                                                      processed against email notification from feeder owner.
                                                                                     Detail cost transactions not interfaced from Feeders to
         Q2C         Revenue                Transaction Validation                                                                              L      L       L      (Refer to B2C Transaction validation controls for "Loss       D       Y             Y                Man           M         6         7
                                                                                     Project Costing.
                                                                                                                                                                      of feeder integrity between source and General
                                                                                                                                                                      Ledger".)


                                                                                                                                                                      216. (C7) During month-end close a quick health check
                                                                                     Some project/award costs (WFO) not interfaced into                               query for costs and billing and unbilled is run.**
         Q2C         Revenue                Transaction Validation                                                                              L      L       L                                                                   P&D      Y   Y   Y                      Man           M         6         7
                                                                                     billing.                                                                         After the close a detail comparison between costs and
                                                                                                                                                                      billing by award is performed.




                                                                                     Costs over funding as well as costs incurred past Work                           217. (C5) System controls prevent costs over funding
         Q2C         Revenue                Revenue Recognition                      for Other (WFO) award period performance are invoiced      L      L       L      and beyond period of performance from being invoiced.         P       Y   Y   Y                          Aut       M         6         7
                                                                                     to the sponsor overstating receivables.


                                                                                                                                                                      221. Divisions make appropriate accruals per OCFO
                                                                                                                                                                      policy' **
                                                                                                                                                                      222. OCFO maintains accrual policy in compliance with
                                                                                                                                                                      GAAP.
         Q2C         Revenue                Revenue Recognition                      Deferred revenue is not recognized timely.                 M      M       M                                                                   P&D      Y   Y   Y     Y       Y        Man           M         5
                                                                                                                                                                      223. Funding and cost reports (Unbilled and Award
                                                                                                                                                                      Management) provide accurate and consistant
                                                                                                                                                                      information about cash positions and award activity to
                                                                                                                                                                      assist divisions in accruing appropriately



                                                                                                                                                                      224. Self Certified Representation letters signed by Non-
                                                                                                                                                                      Federal sponsors
                                                                                                                                                                      225. Segregation of duties exist between Sponsor
                     Receivable                                                                                                                                       Setup Request and review prior to setup in RAPID.**
         Q2C                                Customer Information Maintenance         Invalid sponsor setup.                                     L      L       L                                                                   P&D          Y   Y                      Man           R         6         7
                     Management                                                                                                                                       226. (C15) AR sets up award types based on the
                                                                                                                                                                      information provided by SPO (Bill_Type_SetUp.xls) and
                                                                                                                                                                      checks the reasonableness of the award type/sponsor
                                                                                                                                                                      code combination




                                                                                                                                                                      232. (C14) Award type and advance type is selected by
                                                                                                                                                                      SPO based on RAPID Award Type section spreadsheet.
                                                                                                                                                                      233. AR reviews proposals submitted by SPO for limited
                                                                                                                                                                      award types**.
         Q2C         Revenue                Customer Information Maintenance         Incorrect award type/advance type is set up.               L      L       L                                                                   P&D      Y                               Pau          R         6         7
                                                                                                                                                                      234. System controls to prevent awards generation if
                                                                                                                                                                      award type/advance type get changed after reviewing.
                                                                                                                                                                      235. AR reviews SPAAs for the title section (customer
                                                                                                                                                                      information), FAC, and award end date.



                                                                                                                                                                      236. (C15) SPO and Accounts Receivable reviews the
                     Receivable
         Q2C                                Customer Information Maintenance         Incomplete or inaccurate billing information.              L      L       L      completeness of basic billing information contained in        D       Y       Y     Y                Man           R         6         7
                     Management
                                                                                                                                                                      the award document provided by the Sponsor.

                                                                                                                                                                      237. (C15) Distribution codes are reviewed by AR
                     Receivable                                                      Inaccurate distribution codes lead to inaccurate                                 supervisor before bill type customer setup**
         Q2C                                Transaction Validation                                                                              L      L       L                                                                   P&D      Y       Y     Y       Y        Man           M         6         7
                     Management                                                      accounting entries.                                                              238. AR's second review of Distribution Codes prior to
                                                                                                                                                                      award generation to ensure accruracy


                                                                                                                                                                      172-173. Budget Office reviews overhead cost allocation
                     Receivable                                                      Award projects are setup with inaccurate overhead cost                           structure on the awards (refer to B2C Cost setup and
         Q2C                                Revenue Recognition                                                                                 L      L       L                                                                    P       Y             Y       Y         Pau          R         6         7
                     Management                                                      allocation structures.                                                           accumulation controls for "Projects charged indirect
                                                                                                                                                                      costs in error" ).




          315ceb97-1d3f-4003-9cff-ba9cfae4a016.xls
          PCS-Assess                                                                                                                                                                         24 / 43
                                                                                                                                                                     DOE A-123 Assessment and
                                                                                                                                                                     Reporting Tool (AART) Suite




                                                                                                                                                                                                                                                   P2P
AART: PCS Assess                                                        4.1                                                                               y      General Ledger Management                                          7                        y       Travel                                 6

Select View:         Select view                HELP                                                                                                      y      Funds Management                                                   7                        y       Revenue                                7




                                                                                                                                                                                                                                                   Q2C
Site                 LBNL                                                                                                                                 y      FBWT                                                               6                        y       Receivable Management                  7




                                                                                                                                                  B2C
Attester             Jeffrey Fernandez                                                                                                                    y      Cost Management                                                    7                        y       Project Cost Management                7




                                                                                                                                                                                                                                                   P2A
Implementer          Jeanne Kissel                                                                                                                               Insurance                                                                                   y       Property Management                    7
Date Updated         February 8, 2007                                                                                                                            Grants                                                                                              Seized Property Management
                                                                                                                                                                 Loans                                                                                       y       Human Resources                        7




                                                                                                                                                                                                                                                   ERM
                                                                                                                                                          y      Acquisition                                                        7                        y       Payroll                                7




                                                                                                                                                  P2P
                                                                                                                                                                 Inventory Management                                                                        y       Benefits                               6
       Insert Row       Delete Row                                                                                                                        y      Payable Management                                                 5

 Ref       Process         Processes                    Sub-Processes                               Inherent Risk                         Likeli Impact  Risk                            Control Set                             Control   P   E   R     C       V        Cntl         Cntl    Control    Test    Efficiency
 Col        Cycle                                                                                                                         hood          Assess                                                                    Mode                                    Type         Freq     Dsgn     Results Opportunities
                                                                                                                                                         ment                                                                                                                                  Effective          Identified


                                                                                                                                                                 239. (C18) Pre billing cost data is compared against the
                                                                                                                                                                 billing detail to ensure all costs are invoiced in the period
                                                                                                                                                                 incurred, and exceptions are reported and corrected
                     Receivable
         Q2C                                Bill Generation                   Current period costs are not invoiced timely.                M      M       M      within one monthly billing cycle.**                               D       Y   Y   Y     Y       Y         Pau          M         6         7
                     Management
                                                                                                                                                                 240. Health system check in place to ensure GL
                                                                                                                                                                 account and resource category are in open status.




                                                                                                                                                                 241. Divisions submit required documentation to AR so
                                                                                                                                                                 AR may invoice the customers timely and appropriately
                     Receivable                                               Cost recovery related to miscellaneous invoicing is not
         Q2C                                Bill Generation                                                                                M      L       L      242. Recurring invoicing ensures that customers are               D       Y       Y     Y       Y        Man           M         5         7
                     Management                                               recognized timely.
                                                                                                                                                                 invoiced timely and appropriately if provided for by the
                                                                                                                                                                 contract terms with customers


                                                                                                                                                                 243. Implemented off cycle (scheduled) invoicing Jan.
                                                                                                                                                                 07 to ensure scheduled billings (advance) are invoiced
                     Receivable                                               Non-standard billing/payment terms lead to advance not
         Q2C                                Bill Generation                                                                                M      L       L      in a timely manner.**                                            P&D      Y       Y                      Man           M         6         7
                     Management                                               being invoiced timely.
                                                                                                                                                                 244. AR reviews the invoicing and payment terms
                                                                                                                                                                 during award generation.


                                                                                                                                                                 245. (C20) Federal agency delinquencies reviewed
                     Receivable                                               Non-standardized IPAC invoicing requirements adds
         Q2C                                Bill Generation                                                                                L      L       L      during aging report review or account reconciliation and          D           Y   Y     Y                Man           M         6         7
                     Management                                               complexity to managing Federal agency receivables.
                                                                                                                                                                 reported to AR manager. Follow up provided.



                                                                                                                                                                 246. (C21) Monthly query is run and compared with
                     Receivable
         Q2C                                Bill Generation                   Inaccurate billing information on miscellaneous invoices.    L      L       L      misc. invoice request forms/backup doc. and reviewed              P               Y     Y                Man           M         6
                     Management
                                                                                                                                                                 by AR supervisor.




                     Receivable                                               Some billing information is not interfaced to the                                  247. (C22) After closing, comparison of billing query to
         Q2C                                Transaction Validation                                                                         L      L       L                                                                        D               Y     Y                PAu           M         6         7
                     Management                                               Receivable module.                                                                 receivable query ensures reconciliation.



                                                                                                                                                                 248. Collection policies in place. Monthly review/follow
                     Receivable                                                                                                                                  up on open receivables 60 days and older. Compliance
         Q2C                                Debt Management                   Delinquencies are not dealt with timely.                     L      L       L                                                                        D       Y   Y   Y                      Man           M         6         7
                     Management                                                                                                                                  with DOE collection policies. Transfer to Treasury after
                                                                                                                                                                 120 days.


                                                                                                                                                                 249. Allowance for Doubtful Account policy in
                     Receivable                                               Allowance for doubtful accounts is not properly
         Q2C                                Debt Management                                                                                L      L       L      compliance with DOE requirements in place to ensure               D       Y   Y   Y                      Man           R         6         7
                     Management                                               recognized overstating receivables.
                                                                                                                                                                 uncollectible receivables are accounted for properly.


                                                                                                                                                                 250. General Accounting performs MARS edit checks
                                                                                                                                                                 during closing, all MARS edits relating to receivables
                     Receivable                                               Pertinent accounting information is not interfaced                                 and revenue accounts are resolved in timely fashion.**
         Q2C                                Transaction Validation                                                                         L      L       L                                                                        D       Y   Y   Y     Y                PAu           M         6         7
                     Management                                               accurately to General Ledger.                                                      251. Inaccuracies and irregularities are reviewed during
                                                                                                                                                                 the account reconciliation process and adjusted as
                                                                                                                                                                 needed.



                     Receivable                                                                                                                                  252. (C25) Reconcile cash accounts to DOE monthly
         Q2C                                Collections & Offset              Payments/advances posted to incorrect fund type.             L      L       L                                                                        D           Y   Y                      Man           M         6         7
                     Management                                                                                                                                  Summary of Deposits and Collection Report.




          315ceb97-1d3f-4003-9cff-ba9cfae4a016.xls
          PCS-Assess                                                                                                                                                                     25 / 43
                                                                                                                                                                    DOE A-123 Assessment and
                                                                                                                                                                    Reporting Tool (AART) Suite




                                                                                                                                                                                                                                                   P2P
AART: PCS Assess                                                       4.1                                                                               y      General Ledger Management                                           7                        y       Travel                                 6

Select View:         Select view                HELP                                                                                                     y      Funds Management                                                    7                        y       Revenue                                7




                                                                                                                                                                                                                                                   Q2C
Site                 LBNL                                                                                                                                y      FBWT                                                                6                        y       Receivable Management                  7




                                                                                                                                                 B2C
Attester             Jeffrey Fernandez                                                                                                                   y      Cost Management                                                     7                        y       Project Cost Management                7




                                                                                                                                                                                                                                                   P2A
Implementer          Jeanne Kissel                                                                                                                              Insurance                                                                                    y       Property Management                    7
Date Updated         February 8, 2007                                                                                                                           Grants                                                                                               Seized Property Management
                                                                                                                                                                Loans                                                                                        y       Human Resources                        7




                                                                                                                                                                                                                                                   ERM
                                                                                                                                                         y      Acquisition                                                         7                        y       Payroll                                7




                                                                                                                                                 P2P
                                                                                                                                                                Inventory Management                                                                         y       Benefits                               6
       Insert Row       Delete Row                                                                                                                       y      Payable Management                                                  5

 Ref       Process         Processes                   Sub-Processes                               Inherent Risk                         Likeli Impact  Risk                            Control Set                              Control   P   E   R     C       V        Cntl         Cntl    Control    Test    Efficiency
 Col        Cycle                                                                                                                        hood          Assess                                                                     Mode                                    Type         Freq     Dsgn     Results Opportunities
                                                                                                                                                        ment                                                                                                                                   Effective          Identified


                                                                                                                                                                253. Divisions are required to clear all open items and
                                                                                                                                                                confirm costs are final. (Divisions close projects.)
                                                                                                                                                                254. AR does award closeout analysis validating all
                                                                                                                                                                costs billed and invoices paid.**
                                                                             Awards are closed with open liabilities (unpaid invoices,
         Q2C         Revenue                Revenue Recognition                                                                           L      M       L      255. Budget on notification from AR reviews award                  P           Y   Y                      Man           M         6         7
                                                                             liens).
                                                                                                                                                                status on the Contract Mod if the closeout includes a
                                                                                                                                                                deobligation or refund to the sponsor. If sufficient
                                                                                                                                                                funding is not available in the Mod. Budget notifies AR.




                                                                             Refunds are not processed timely understating                                      256. Award closeout status reporting with and review by
         Q2C         Revenue                Revenue Recognition                                                                           M      L       L                                                                         D       Y       Y                      Man           M         5         4
                                                                             liabilities/overstating unearned revenue.                                          AR Manager.


                                                                                                                                                                257. (C1) Cash applied daily. AR Cash Applications
                                                                                                                                                                applies advance payment. If advance comes in without
         Q2C         Revenue                Revenue Recognition              Deferred revenue from advances not recognized                L      L       L                                                                         D       Y       Y                          Aut       M         6         5
                                                                                                                                                                identification such is clarified with the contract officers at
                                                                                                                                                                SPO

                                                                                                                                                                258. (C2) Cash applied daily. AR runs AR update daily
                     Receivable                                              Cash receipts not applied to the corresponding
         Q2C                                Collection & Offset                                                                           L      L       L      to record cash applications in timely manner. Cash                 D               Y                       Pau          D         6         7
                     Management                                              receivables timely.
                                                                                                                                                                receipts journal generated by GA at month end.




          315ceb97-1d3f-4003-9cff-ba9cfae4a016.xls
          PCS-Assess                                                                                                                                                                     26 / 43
                                                                                                                                                            DOE A-123 Assessment and
                                                                                                                                                            Reporting Tool (AART) Suite



                                                                                                                                                                                             A core group worked with all process owners to arrive at the specific rating for risk assessment and control effectiveness by sub-processes. The result was then
AART: PCS Assess                                                               4.1
                                                                                                                                                                                             tallied and averaged to arrive at the control effectiveness rating by processes.

Select View:         Select view                HELP

Site                 LBNL                                                                                                                                    Process Ratings Rationale
Attester             Jeffrey Fernandez
Implementer          Jeanne Kissel
Date Updated         February 8, 2007

                                                                                                                                                                Process Documentation G:\OMB_Circular_A-123\IAS\AART Toolkit v3.0_032906.xls
                                                                                                                                                                               Location
                                                                                                                                                            (where documentation is filed)
       Insert Row       Delete Row

 Ref       Process         Processes                   Sub-Processes                                Remediation Plan                            Control Design Effectiveness                            Documentation Location                 Scope for Year                 User Field 1 (Control Objective)                 User Field 2 (Direct/Indirect financial
 Col        Cycle                                                                                                                                     Rating Rationale                                (where documentation is filed)                                                                                                    statement impact)
                                                                                     Req'd   CAP#            Status    Date Impl.


                                                                                                                                                                                             See B2C ASSESS General Ledger
         Q2C         Revenue                Transaction Validation                    no                                            Manual controls are working and are effective.           Management\Transaction Definition\Risk:                                                                                           Direct-Statement of Net Costs
                                                                                                                                                                                             Inaccurate Feeders


                                                                                                                                                                                                                                                                 Ensure WFO costs (billed and unbilled) interface to billing
                                                                                                                                                                                                                                                                 from project costing.
                                                                                                                                                                                             G:\OMB_Circular_A-123\Process Flow                                                                                       Direct-Balance Sheet and Statement
         Q2C         Revenue                Transaction Validation                    no                                            Manual controls are working and are effective.
                                                                                                                                                                                             Diagrams\Q2C\Billing_Process_2.vsd                                  Updated by GCH with process owner review 2/8/07, GCH of Net Costs
                                                                                                                                                                                                                                                                 marked the key control and revised the control mode
                                                                                                                                                                                                                                                                 based on process owner's request


                                                                                                                                                                                                                                                                 Ensure only valid (within funding and period of
                                                                                                                                                                                             G:\OMB_Circular_A-123\Process Flow                                  performanc) WFO project costs are invoiced.                   Direct-Balance Sheet and Statement
         Q2C         Revenue                Revenue Recognition                       no                                            Automation is designed welll and is secure.
                                                                                                                                                                                             Diagrams\Q2C\Billing_Process_2.vsd                                                                                                of Net Costs
                                                                                                                                                                                                                                                                 Updated by GCH with process owner review 2/8/07




                                                                                                                                                                                                                                                                 All work for other project costs are recognized during the
                                                                                                                                                                                             http://www.lbl.gov/Workplace/CFO/assets/docs/                       month incurred per GAAP (matching principle).
                                                                                                                                    Inconsistent implementation of key control across                                                                                                                                          Direct - Balance Sheet and
         Q2C         Revenue                Revenue Recognition                       no                                                                                                     fpt/policies/Accrued_Liabilities_Issued_3_31_05
                                                                                                                                    divisions                                                                                                                                                                                  Statement of Net Costs
                                                                                                                                                                                             .pdf                                                                GCH updated the controls 2/21/07 per process owner's
                                                                                                                                                                                                                                                                 requests




                                                                                                                                                                                                                                                                 Ensure a new sponsor setup correctly only after proposal
                                                                                                                                                                                                                                                                 submitted
                                                                                                                                                                                             G:\OMB_Circular_A-123\Process Flow
                     Receivable
         Q2C                                Customer Information Maintenance          no                                            Manual controls are working and are effective.           Diagrams\Q2C\Customer_Setup_Flowchart_V3                                                                                          Direct - Balance Sheet
                     Management
                                                                                                                                                                                             _.vsd
                                                                                                                                                                                                                                                                 pending SPO and Fields Ops review of proposal/award
                                                                                                                                                                                                                                                                 and divisional controls (GCH 2/8/2007)




                                                                                                                                                                                                                                                                 Ensure correct award type and accurate distribution
                                                                                                                                                                                                                                                                 codes (driven also by award type) setup.
                                                                                                                                    Automated controls in conjuctin with manual ones are G:\OMB_Circular_A-123\Process Flow                                                                                                    Direct - Balance Sheet and
         Q2C         Revenue                Customer Information Maintenance          no
                                                                                                                                    in place and working effectively                     Diagrams\Q2C\Sponsor_Setup.vsd                                          GCH updated process owners' assessment 2/16/07.               Statement of Net Costs
                                                                                                                                                                                                                                                                 GCH revised the risk statement per process owner's
                                                                                                                                                                                                                                                                 request 3/21/07.




                                                                                                                                                                                             G:\OMB_Circular_A-123\Process Flow                                  Ensure correct award/billing information setup.
                     Receivable
         Q2C                                Customer Information Maintenance          no                                            Manual controls are working and are effective.           Diagrams\Q2C\Customer_Setup_Flowchart_V3                                                                                          Indirect
                     Management
                                                                                                                                                                                             _.vsd                                                               GCH updated process owners' assessment 2/16/07

                                                                                                                                                                                                                                                                 Ensure correct accounting information is setup on award.
                                                                                                                                                                                             G:\OMB_Circular_A-123\Process Flow
                     Receivable                                                                                                                                                                                                                                                                                                Direct - Balance Sheet and
         Q2C                                Transaction Validation                    no                                            Manual controls are working and are effective.           Diagrams\Q2C\Customer_Setup_Flowchart_V3
                     Management                                                                                                                                                                                                                                  Control and control mode revised by GCH 2/16/07 per           Statement of Net Costs
                                                                                                                                                                                             _.vsd
                                                                                                                                                                                                                                                                 process owner's request


                                                                                                                                                                                                                                                                 To ensure that appropriate indirect costs are charged to
                     Receivable                                                                                                     Automated controls in conjuction with manual ones        G:\OMB_Circular_A-123\Process Flow                                  projects.                                                     Direct - Balance Sheet and
         Q2C                                Revenue Recognition                       no
                     Management                                                                                                     are designed well and working.                           Diagrams\Indirect Budget OMB123.vsd                                                                                               Statement of Net Costs
                                                                                                                                                                                                                                                                 GCH updated process owners' assessment on 2/15/2007




          315ceb97-1d3f-4003-9cff-ba9cfae4a016.xls
          PCS-Assess                                                                                                                                                              27 / 43
                                                                                                                                                       DOE A-123 Assessment and
                                                                                                                                                       Reporting Tool (AART) Suite



                                                                                                                                                                                        A core group worked with all process owners to arrive at the specific rating for risk assessment and control effectiveness by sub-processes. The result was then
AART: PCS Assess                                                        4.1
                                                                                                                                                                                        tallied and averaged to arrive at the control effectiveness rating by processes.

Select View:         Select view                HELP

Site                 LBNL                                                                                                                               Process Ratings Rationale
Attester             Jeffrey Fernandez
Implementer          Jeanne Kissel
Date Updated         February 8, 2007

                                                                                                                                                           Process Documentation G:\OMB_Circular_A-123\IAS\AART Toolkit v3.0_032906.xls
                                                                                                                                                                          Location
                                                                                                                                                       (where documentation is filed)
       Insert Row       Delete Row

 Ref       Process         Processes                    Sub-Processes                        Remediation Plan                             Control Design Effectiveness                             Documentation Location                 Scope for Year                 User Field 1 (Control Objective)                   User Field 2 (Direct/Indirect financial
 Col        Cycle                                                                                                                               Rating Rationale                                 (where documentation is filed)                                                                                                      statement impact)
                                                                              Req'd   CAP#            Status    Date Impl.




                                                                                                                                                                                                                                                            Ensure costs in month incurred are billed.
                     Receivable                                                                                              Manual controls in conjunction with automation are         G:\OMB_Circular_A-123\Process Flow                                                                                                  Direct - Balance Sheet and
         Q2C                                Bill Generation                    no
                     Management                                                                                              able to detect exceptions and irregularities               Diagrams\Q2C\INVOICING.vsd                                                                                                          Statement of Net Costs
                                                                                                                                                                                                                                                            Reviewed by Process owner and updated by GCH 2/8/07




                                                                                                                                                                                                                                                            Efficient billing requests and ensure costs are billed timely
                     Receivable                                                                                              Inconsistent implementation of key control across          G:\OMB_Circular_A-123\Process Flow                                                                                                  Direct - Balance Sheet and
         Q2C                                Bill Generation                    no
                     Management                                                                                              divisions                                                  Diagrams\Q2C\BAR_Overview_V3_SOX.vsd                                                                                                Statement of Net Costs
                                                                                                                                                                                                                                                            updated by GCH 2/21/07 per process owners' requests



                                                                                                                                                                                                                                                            Efficient invoicing requirements based on industry best
                                                                                                                                                                                        G:\Public\AR_Procedures\Policy\collection                           practices and ensure advance invoice are invoiced in a
                     Receivable                                                                                                                                                         policy.doc                                                          timely manner.                                                  Indirect - Balance Sheet and
         Q2C                                Bill Generation                    no                                            Remediation in process.
                     Management                                                                                                                                                         G:\OMB_Circular_A-123\Process Flow                                                                                                  Statement of Net Costs
                                                                                                                                                                                        Diagrams\Q2C\Collections_Procedures.doc                             Reviewed by Process owner and updated by GCH 2/8/07,
                                                                                                                                                                                                                                                            pending Field Ops review of divisional controls


                                                                                                                                                                                                                                                            Ensure federal receivables are IPAC or invoiced.
                     Receivable                                                                                                                                                         G:\OMB_Circular_A-123\Process Flow                                                                                                  Direct - Balance Sheet and
         Q2C                                Bill Generation                    no                                            Manual controls are working and are effective.
                     Management                                                                                                                                                         Diagrams\Q2C\INVOICING.vsd                                                                                                          Statement of Net Costs
                                                                                                                                                                                                                                                            Reviewed by Process owner and updated by GCH 2/8/07

                                                                                                                                                                                                                                                            Ensure misc invoices accurately reflect billing info
                                                                                                                                                                                                                                                            provided by divisions.
                     Receivable                                                                                                                                                         G:\OMB_Circular_A-123\Process Flow                                                                                        Indirect - Balance Sheet and
         Q2C                                Bill Generation                    no                                            Manual controls are working and are effective.
                     Management                                                                                                                                                         Diagrams\Q2C\INVOICING.vsd                                          Reviewed by Process owner and updated by GCH 2/8/07, Statement of Net Costs
                                                                                                                                                                                                                                                            GCH revised the control mode based on process owner's
                                                                                                                                                                                                                                                            request

                                                                                                                                                                                                                                                            Ensure all billing information is brought over to FMS
                                                                                                                             Automated processes in conjuction with the manual
                     Receivable                                                                                                                                                         G:\OMB_Circular_A-123\Process Flow                                  receivables
         Q2C                                Transaction Validation             no                                            ones are able to detect exception and irregularties so                                                                                                                                         Direct - Balance Sheet
                     Management                                                                                                                                                         Diagrams\Q2C\Billing_Process_2.vsd
                                                                                                                             which may be resovled in time.
                                                                                                                                                                                                                                                            Reviewed by Process owner and updated by GCH 2/8/07


                                                                                                                                                                                        G:\Public\AR_Procedures\Policy\collection                           Minimize open receivables for non federal sponsors over
                     Receivable                                                                                                                                                         policy.doc                                                          60 days old.                                                    Direct - Balance Sheet and
         Q2C                                Debt Management                    no                                            Manual controls are working and are effective.
                     Management                                                                                                                                                         G:\OMB_Circular_A-123\Process Flow                                                                                                  Statement of Net Costs
                                                                                                                                                                                        Diagrams\Q2C\Collections_Procedures.doc                             Reviewed by Process owner and updated by GCH 2/8/07


                                                                                                                                                                                                                                                            Ensure bad debt recorded in compliance in DOE chapter
                     Receivable                                                                                                                                                         G:\Public\AR_Procedures\Policy\Allowance for                        8.                                                              Direct - Balance Sheet and
         Q2C                                Debt Management                    no                                            Manual controls are working and are effective.
                     Management                                                                                                                                                         Doubtful Accts 12.13.05.doc                                                                                                         Statement of Net Costs
                                                                                                                                                                                                                                                            Reviewed by Process owner and updated by GCH 2/8/07


                                                                                                                                                                                                                                                            Ensure BAR transactions interfaced to GL to minimize the
                                                                                                                                                                                        See B2C ASSESS General Ledger
                                                                                                                             Automated processes in conjuction with the manual                                                                              number of edit errors.
                     Receivable                                                                                                                                                         Management\Period Closing and                                                                                                       Direct - Balance Sheet and
         Q2C                                Transaction Validation             no                                            ones are able to detect exception and irregularties so
                     Management                                                                                                                                                         Maintenance\Risk: incorrect account                                                                                                 Statement of Net Costs
                                                                                                                             which may be resovled in time.                                                                                                 Reviewed by Process owner and updated by GCH 2/8/07,
                                                                                                                                                                                        combinations
                                                                                                                                                                                                                                                            process owner identified key control 2/16/07


                                                                                                                                                                                                                                                            Ensure all cash receipts are posted to correct DOE fund
                     Receivable                                                                                                                                                         G:\OMB_Circular_A-123\Process Flow                                  type and recorded timely.
         Q2C                                Collections & Offset               no                                            Manual controls are working and are effective.                                                                                                                                                 Direct - Balance Sheet
                     Management                                                                                                                                                         Diagrams\Q2C\Receipts_.vsd
                                                                                                                                                                                                                                                            Reviewed by Process owner and updated by GCH 2/8/07




          315ceb97-1d3f-4003-9cff-ba9cfae4a016.xls
          PCS-Assess                                                                                                                                                      28 / 43
                                                                                                                                                     DOE A-123 Assessment and
                                                                                                                                                     Reporting Tool (AART) Suite



                                                                                                                                                                                      A core group worked with all process owners to arrive at the specific rating for risk assessment and control effectiveness by sub-processes. The result was then
AART: PCS Assess                                                       4.1
                                                                                                                                                                                      tallied and averaged to arrive at the control effectiveness rating by processes.

Select View:         Select view                HELP

Site                 LBNL                                                                                                                             Process Ratings Rationale
Attester             Jeffrey Fernandez
Implementer          Jeanne Kissel
Date Updated         February 8, 2007

                                                                                                                                                         Process Documentation G:\OMB_Circular_A-123\IAS\AART Toolkit v3.0_032906.xls
                                                                                                                                                                        Location
                                                                                                                                                     (where documentation is filed)
       Insert Row       Delete Row

 Ref       Process         Processes                   Sub-Processes                        Remediation Plan                             Control Design Effectiveness                            Documentation Location                 Scope for Year                 User Field 1 (Control Objective)               User Field 2 (Direct/Indirect financial
 Col        Cycle                                                                                                                              Rating Rationale                                (where documentation is filed)                                                                                                  statement impact)
                                                                             Req'd   CAP#            Status    Date Impl.




                                                                                                                                                                                                                                                          Ensure awards are free of pending obligations and/or
                                                                                                                                                                                                                                                          unreimbursed costs before they can be closed.
                                                                                                                                                                                      G:\Public\AR_Procedures\Refund_Contract
         Q2C         Revenue                Revenue Recognition               no                                            Manual controls are working and are effective.                                                                                                                                           Direct - Balance Sheet
                                                                                                                                                                                      Close out .doc
                                                                                                                                                                                                                                                          GCH updated the controls per process owners' request
                                                                                                                                                                                                                                                          2/17/07




                                                                                                                                                                                                                                                          Ensure refunds are issued timely.
                                                                                                                            Ongoing effort to ensure 80% of the closed WFO            G:\Public\AR\Contract close-out\conversation
         Q2C         Revenue                Revenue Recognition               yes                                                                                                                                                                                                                                    Direct - Balance Sheet
                                                                                                                            awards are closed out by the end of FY07                  detail.xls                                                          Reviewed by Process owner and updated by GCH 2/8/07,
                                                                                                                                                                                                                                                          pending Field Ops reivew of divisional controls

                                                                                                                                                                                                                                                          All advance funds apply to sponsor account timely
                                                                                                                                                                                      G:\OMB_Circular_A-123\Process Flow
         Q2C         Revenue                Revenue Recognition               yes                                           Automation is designed welll and is secure.                                                                                                                                              Direct - Balance Sheet
                                                                                                                                                                                      Diagrams\Q2C\Receipts_.vsd
                                                                                                                                                                                                                                                          Reviewed by Process owner and updated by GCH 2/8/07

                                                                                                                            Automated processes in conjuction with the manual                                                                             Ensure timely cash applications.
                     Receivable                                                                                                                                                       G:\OMB_Circular_A-123\Process Flow
         Q2C                                Collection & Offset               no                                            ones are able to detect exception and irregularties so                                                                                                                                   Direct - Balance Sheet
                     Management                                                                                                                                                       Diagrams\Q2C\Receipts_.vsd
                                                                                                                            which may be resovled in time.                                                                                                Reviewed by Process owner and updated by GCH 2/8/07




          315ceb97-1d3f-4003-9cff-ba9cfae4a016.xls
          PCS-Assess                                                                                                                                                      29 / 43
AART: PCS Test                                              4.1

Select View:      Select view                HELP

Site               LBNL
Attester           Jeffrey Fernandez
Implementer        Jeanne Kissel
Date Updated      December 18, 2006


 Ref    Process       Processes             Sub-Processes                            Control Set                      Risk     Cntl
 Col     Cycle                                                                                                       Assess. Dsgn Eff.


                                                                  221. Divisions make appropriate accruals per
                                                                  OCFO policy' **
                                                                  222. OCFO maintains accrual policy in compliance
                                                                  with GAAP.
       Q2C        Revenue             Revenue Recognition         223. Funding and cost reports (Unbilled and          M         5
                                                                  Award Management) provide accurate and
                                                                  consistant information about cash positions and
                                                                  award activity to assist divisions in accruing
                                                                  appropriately

                                                                  246. (C21) Monthly query is run and compared
                  Receivable
       Q2C                            Bill Generation             with misc. invoice request forms/backup doc. and      L        6
                  Management
                                                                  reviewed by AR supervisor.
                                Test Description                                   Test     Date Tst   Test Results Rationale
                                                                                  Results    Compl




No. 5. Grace Huang and Kim Martens waiting for response from Faye Mitschang.
She will provide survey information from divsions.




UK for Rosalyn Height. No. 17. OCFO to test this. To be completed first week of
June.
                  Documentation Location         User Field 1   User Field 2   User Field 3
                (where documentation is filed)




IAS Project No. 2555, w/p H. .PS.
                                                                                                                                                  DOE A-123 Assessment and
                                                                                                                                                  Reporting Tool (AART) Suite



AART- Corrective Action Plan Tracking                                                                                      4.1

                  Select view                   HELP
Select View:
    Site Code         Site Name                                      Implementer                                                 Date
       LBNL           Lawrence Berkeley National Lab

                              Identification                                                                                                                               Description                                                                                       Risk / Priority                       Remediation Target




                                                                                                                                                                                                                                                                        Assessment
                                                                                                                                                                                                                                                                        Risk

                                                                                                                                                                                                                                                                                     Rating


                                                                                                                                                                                                                                                                                              Priority


                                                                                                                                                                                                                                                                                                         Process


                                                                                                                                                                                                                                                                                                                    System


                                                                                                                                                                                                                                                                                                                             Procedures

                                                                                                                                                                                                                                                                                                                                          Comms
                                                                                                                                                                                                                                                                                                                                          Training /
     Add CAP

                                                                                                                                                                                                   Process                                  Sub-Category
 Corrective Action                                                                                                                                                                                                                                         Date first
                                                                                                                                                                                                   Selector                                   Selector
     Plan Id #                                  Title                               Summary of Deficiency                               Summary of Remediation Actions            Processes                         Entity Sub-Categories                  identified
DO NOT USE THIS ROW




     CAP-LBNL-1       Financial Training Plan                        Lack of access of financial personnel to training                                                         ECS-Commitment to Competence                                                02/01/06       M            5       H          Y                   Y              Y




                                                                     A needs assessment conducted for financial
     CAP-LBNL-2       Financial Policy and Procedures Manual         employees resulted in the development of the                                                              ECS-Policies and Procedures                                                 02/01/06        H           5       H          Y                   Y
                                                                     Financial Policy and Procedures Manual




                                                                     The steps detailed in this corrective action plan
                      Development and Implementation of a Business
     CAP-LBNL-3                                                      centralized and materialized the required roles and                                                       ECS-Disaster Recovery                                                       03/01/06        H           5       H          Y          Y        Y              Y
                      Continuity Plan
                                                                     responsibilities for the Business Continuity Plan.




                                                                     Non-compliance with deadlines for resolutions of audit
     CAP-LBNL-4       Corrective Actions from Audits                                                                                                                           ECS-Policies and Procedures                                                 01/01/06        H           5       H          Y          N        Y              Y
                                                                     findings


                                                                     Control weaknesses are undetected and not corrected
                                                                     in time to prevent major audit and/or financial issues.
     CAP-LBNL-5       Financial Self Assessment Program              A self assessment program is being developed to                                                           ECS-Analytical Review and Analysis                                          02/01/06        H           5       H          Y          N        Y              N
                                                                     address specific concerns and deficiencies in the
                                                                     areas if controls and adherence to policy.

                                                                     Lack of timeliness in personnel action administration
     CAP-LBNL-6       PAA and Employee access to ERP systems         and recommended improvement in ERP systems                                                                ERM-Human Resources                                                         06/01/05        H           5       H          Y          N        Y              Y
                                                                     access for employees on long-term leaves

                                                                     Deficiencies in Invoicing, AP approvals, and vendor
     CAP-LBNL-7       Internal Audit Findings                        information maintenance were highlighted during the                                                       P2P-Payable Mgmt                                                            03/01/06        H           5       H          Y          Y        Y              N
                                                                     March 2006 internal audit

                                          endactiveaart




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AART- Corrective Action Plan Tracking

                  Select view                   HELP
Select View:
    Site Code         Site Name
       LBNL           Lawrence Berkeley National Lab

                              Identification            Remediation Target                   Accountability                                     Planning & Status                                       User Fields                Other




                                                                             Other
     Add CAP                                                                                                                                               Actual
                                                                                                           Alternate                  Planned    Revised Implement
                                                                                                                                                                                                   Process                                    Sub-Category
 Corrective Action                                                                              Person /      Ref.                   completion completion ation
                                                                                                                                                                                                   Selector                                     Selector
     Plan Id #                                  Title                                  Org       POC       Action #      Status         date      date      date      Documentation Location   User Field 1      User Field 2   Old CAP Ref
DO NOT USE THIS ROW

                                                                                                Michele    Ira
                                                                                      OCFO/     Mock/ Nishibaya
     CAP-LBNL-1       Financial Training Plan                                Y       Operation 510/495-    shi   4-Completed         07/31/06     N/A      07/31/06 Available on file                                           CH-LBNL-1
                                                                                        s        2415   510/486-
                                                                                                          4046
                                                                                                Michele    Ira
                                                                                      OCFO/     Mock/ Nishibaya
     CAP-LBNL-2       Financial Policy and Procedures Manual                 Y       Operation 510/495-    shi   4-Completed         07/31/06     N/A      07/31/06 Available on file                                           CH-LBNL-2
                                                                                        s        2415   510/486-
                                                                                                          4046

                                                                                     Directorat  John
                                                                                                           Ira
                                                                                      e/EH&S Chernows
                                                                                                        Nishibaya
                      Development and Implementation of a Business                    Office of   ki
     CAP-LBNL-3                                                              Y                             shi    4-Completed        06/29/06     N/A      07/06/06 Available on file                                           CH-LBNL-3
                      Continuity Plan                                                 Contract 510/486-
                                                                                                        510/486-
                                                                                     Assurance   7457
                                                                                                          4046

                                                                                                   Mike     Tim
                                                                                      OCFO/
                                                                                                 Costello/ Young/
     CAP-LBNL-4       Corrective Actions from Audits                         Y       Controller'                       4-Completed   07/31/06   07/07/06   07/07/06 Available on file                                           CH-LBNL-4
                                                                                                 510/486- 510-486-
                                                                                      s Office
                                                                                                   4832     4832

                                                                                                Michele    Ira
                                                                                      OCFO/     Mock/ Nishibaya
     CAP-LBNL-5       Financial Self Assessment Program                      Y       Operation 510/495-    shi   4-Completed         07/31/06     N/A      07/31/06 Available on file                                           CH-LBNL-5
                                                                                        s        2415   510/486-
                                                                                                          4046

                                                                                                   Mike    Grace C.
                                                                                      OCFO/
                                                                                                 Costello/  Huang
     CAP-LBNL-6       PAA and Employee access to ERP systems                 N       Controller'                       4-Completed   08/15/06     N/A      08/15/06 Available on file                                           CH-LBNL-6
                                                                                                 510/486- 510/486-
                                                                                      s Office
                                                                                                   6024     6024
                                                                                                 Barbara Grace C.
                                                                                      OCFO/
                                                                                                  Gomez    Huang
     CAP-LBNL-7       Internal Audit Findings                                N       Controller'                       4-Completed   07/31/06   07/03/06   07/03/06 Available on file                                           CH-LBNL-7
                                                                                                 510/486- 510/486-
                                                                                      s Office
                                                                                                   4788     6024
                                          endactiveaart




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AART - Assurance Local                                      4.1


Select View:       Select view                HELP
                                                                     EXTRACT
Site Code                        LBNL
Date                                                                 CLEAR ALL
Attester                         Jeffrey Fernandez




                                                            Rating
      Insert Row
                                                                                                                                                                               CAP
Material Account             Process                 Site                        Nature of Deficiency             Potential Impact Description   Supporting Documentation   References




endActiveAART




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                                                                                                                  DOE A-123 Assessment and
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AART - Assurance Summary                                                            4.1

Select View:                  Select view                  HELP

                 Site Code                              LBNL
                 Date
                 Attester                               Jeffrey Fernandez
                            Number of Material Weaknesses by Account            0




                                                                                          Assurance
 Deficiency




                                                                             Material
                                                          Total Account     Weakness




                                                                                          Rating
                                                            Balance         Threshold
    Material Accounts Summary                                 ('000)          ('000)                  Rationale                                 Strategy for Correction   Supporting Documentation
Balance Sheet
    Intragovernmental Fund Balance with
    Treasury
    Intragovernmental Investment
    Intragovernmental Regulatory Assets

              Accounts Receivable, Net
              Nuclear Materials
              Strategic Petroleum and Northeast
              Home Heating Oil Reserve
              General Property, Plant and
              Equipment
              Regulatory Assets
              Other non-intragovernmental assets

              Intragovernmental debt
              Intragovernmental appropriated
              capital owned
              Accounts Payable
              Debt
              Deferred Revenue and other credits

              Environmental Liabilities
              Pension and other actuarial liabilities

    Other liabilities
    Contingencies and commitments
    Unexpended appropriations
Statement of Net Cost
    Nuclear weapon stewardship program
    costs
    Nuclear nonproliferation program
    costs
    Energy security program costs
    World class scientific research
    capacity
    Environmental management program
    costs
    Nuclear waste program costs
    Other Programs - Reimbursable
    programs
Statement of Changes in Net Position
    Appropriations used
    Transfers In/Out, without
    reimbursement, Nonbudgetary
    Imputed Financing Costs Absorbed by
    Others
    Unexpended appropriations -
    Beginning balance
    Appropriations received
    Unexpended appropriations - Ending
    balance
Statement of Financing
    Budgetary resources, obligated,
    obligations incurred




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AART - Assurance Summary                                                          4.1

Select View:                  Select view                HELP

                Site Code                             LBNL
                Date
                Attester                              Jeffrey Fernandez
                           Number of Material Weaknesses by Account           0




                                                                                        Assurance
 Deficiency




                                                                           Material
                                                        Total Account     Weakness




                                                                                        Rating
                                                          Balance         Threshold
              Material Accounts Summary                     ('000)          ('000)                  Rationale                                 Strategy for Correction   Supporting Documentation
              Less: Spending authority from
              offsetting collections and recoveries

              Obligations net of offsetting
              collections and recoveries
              Other resources, Imputed financing
              from costs absorbed by others

              Nuclear waste fund, Offsetting
              receipts, deferred
              Components not requiring or
              generating resources: Depreciation
              and amortization




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          AART - Assurance by Process                                                             4.1

         Select View:                   Select view             HELP

                        Site Code                                 LBNL
                        Date
                        Attester                                  Jeffrey Fernandez
                      Number of Material Weakness by Process                        0
                       Assurance
         Deficiency


                       Rating




                                                                                                                                  Rem.
                                   Process                             Accounts Materially Impacted     Strategy for Correction   Status
                                   General Ledger Management
                                   Funds Management
                                   FBWT
                                   Cost Management
                                   Insurance
                                   Grants
                                   Loans
                                   Acquisition
                                   Inventory Management
                                   Payable Management
                                   Travel
                                   Revenue
                                   Receivable Management
                                   Project Cost Management
                                   Property Management
                                   Seized Property Management
                                   Human Resources
                                   Payroll
                                   Benefits




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                                                   CAP References




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                                                                 DOE A-123 Assessment and
                                                                 Reporting Tool (AART) Suite

Assessment Team Contact List                           4.1

Select View:          Select view               HELP

Site                                 LBNL                               Updated by Grace C. Huang
                                                                     Date Updated December 18, 2006
     Insert Row


Name                                 Role                    Phone       Extension Email                User Field 1   User Field 2   User Field 3
Jeffrey Fernandez                    Attester
Jeanne Kissel                        Implementer         510-486-5293
Grace C. Huang                       Project Manager     510-486-6024              GCHuang@lbl.gov
Kimberly A. Martens                  Testing Lead        510-486-6562               KAMartens@lbl.gov




endActiveAART




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                                                  DOE A-123 Assessment and
                                                  Reporting Tool (AART) Suite


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                                           Field
 PGM                                       Office                                  Site
 Code       Program Name                   Code Field Office Name            CSO   Code           Site Name               Contractor Name
 NNSA NNSA Administration                  NNSA                                    NNSA      NNSA Administration
 NNSA                                      NAFO National Nuclear                   NAFO    National Nuclear Security
                                                  Security Administration                  Administration

 NNSA                                      NAFO                                     KC     Kansas City                 Honeywell FM&T
 NNSA                                      NAFO                                    LLNL    Lawrence Livermore          University of
                                                                                           National Lab                California
 NNSA                                      NAFO                                    LANL    Los Alamos National Lab     Los Alamos
                                                                                                                       National Security,
                                                                                                                       LLC
 NNSA                                      NAFO                                     NTS    Nevada Test Site            National Security
                                                                                                                       Technologies, LLC
 NNSA                                      NAFO                                     PX     Pantex                      BWXT Pantex
 NNSA                                      NAFO                                     Y12    Y12                         BWXT Y-12
 NNSA                                      NAFO                                     SNL    Sandia National Lab         Lockheed Martin
                                                                                                                       Sandia
 NNSA                                      NAFO                              RW    YMP     Yucca Mountain Project      Bechtel SAIC
                                                                                                                       Company, LLC
 NNSA                                      PFO    Pittsburgh                       PFO             Pittsburgh
 NNSA                                      PFO                                     BAPL    Bettis Atomic Power Lab Bechtel Bettis

 NNSA                                      SNFO Schenectady                        SNFO          Schenectady
 NNSA                                      SNFO                                    KAPL    Knolls Atomic Power Lab Knolls Atomic Power Lab

   SC               Science                 SC                                      SC             Science
   SC                                       OR    Oak Ridge                  EM     OR            Oak Ridge

   SC                                       OR                                     ETTP  East Tennessee                Bechtel Jacobs
                                                                                         Technology Park               Company LLC
   SC                                       OR                                     ORNL Oak Ridge National Lab         UT-Battelle, LLC
   SC                                       OR                                     PNNL Pacific Northwest              Battelle Memorial
                                                                                         National Lab                  Institute
   SC                                       OR                                     ORISE Oak Ridge Inst. For Sci &     Oak Ridge
                                                                                         Educ.                         Assoc. Univ.
   SC                                       OR                                     TJNAF Thomas Jefferson              Jefferson Science
                                                                                         National Acc. Fac.            Associates
   SC                                       OR                                     SLAC Stanford Linear Acc.           Stanford
                                                                                         Center                        University
   SC                                       CH    Chicago                           CH   Chicago

   SC                                       CH                                      ANL    Argonne National Lab        University of
                                                                                                                       Chicago Argonne,
                                                                                                                       LLC
   SC                                       CH                                      BNL    Brookhaven National Lab Brookhaven
                                                                                                                   Science Assoc. (Battelle)

   SC                                       CH                                      FNL    Fermi National              TBD (new contract
                                                                                           Accelerator Lab             to be awarded in
                                                                                                                       10/06)
   SC                                       CH                                     LBNL    Lawrence Berkeley           University of
                                                                                           National Lab                California
   SC                                       CH                                     PPPL    Princeton Plasma            Princeton
                                                                                           Physics Lab                 University




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                                                  DOE A-123 Assessment and
                                                  Reporting Tool (AART) Suite

                                           Field
 PGM                                       Office                                  Site
 Code           Program Name               Code Field Office Name           CSO    Code          Site Name             Contractor Name
  EM      Environmental Management     EMCBC                                        EM       Environmental
                                                                                             Management
  EM                                   EMCBC EM Consolidated                      EMCBC    EM Consolidated
                                             Business Center                               Business Center
  EM                                   EMCBC                                       FER Fernald                     Fluor Fernald
  EM                                   EMCBC                                       WV   West Valley                West Valley
                                                                                                                   Nuclear Services
  EM                                   EMCBC                                       WIPPWaste Isolation Pilot       Washington TRU
                                                                                       Plan                        Solutions
  EM                                   EMCBC                                      POR Portsmouth                   LATA/Paralax
  EM                                   EMCBC                                      UPOR Portsmouth                  UDS Portsmouth
  EM                                   EMCBC                                       PAD Paducah                     Paducah Remediation
                                                                                                                   Services
  EM                                   EMCBC                                      UPAD    Paducah                  UDS Paducah
  EM                                    SRFO Savannah River                       SRFO    Savannah River

  EM                                       SRFO                                    SRS    Savannah River Site      Washington
                                                                                                                   Savannah River
                                                                                                                   Company
  EM                                       RLFO Richland                          RLFO    Richland

   FE    Fossil Energy                      FE                                     FE           Fossil Energy
   FE                                      SPRO Strategic Petroleum               SPRO       Strategic Petroleum
                                                Reserve Office                                  Reserve Office
   FE                                      SPRO                                    SPR    Strategic Petroleum      DynMcDermott
                                                                                          Reserve                  Petroleum Oper. Co.
   FE                                      NETL National Energy             EE     NETL   National Energy
                                                Technology Lab                            Technology Lab
   FE                                      NETL                                   NREL    National Renewable       Midwest Research
                                                                                          Energy Lab               Institute & Battelle
   FE                                      NETL                                    GFO    Golden Field Office      -- Federal
                                                                                                                   Activity --
   NE    Nuclear Energy                     NE                                      NE        Nuclear Energy
   NE                                       ID    Idaho                             ID            Idaho

   NE                                       ID                                     INL    Idaho National Lab       Batelle Energy
                                                                                                                   Alliance
   NE                                       ID                                    AMWTP Advanced Mixed Waste       Bechtel BWXT
                                                                                        Treatment Plant            Idaho
  PMA    Power Management                                                          PMA Power Management
         Administration                                                                Administration
  PMA                                      SEPA Southeast Power                   SEPA    Southeast Power
                                                Administration                             Administration
  PMA                                      SWPA Southwest Power                   SWPA    Southwest Power
                                                Administration                             Administration
  PMA                                      WAPA Western Area Power                WAPA   Western Area Power
                                                Administration                             Administration
  PMA                                       BPA Bonneville Power                   BPA    Bonneville Power
                                                Administration                             Administration
  CFO    HQ CFO Organization               CFO                                     CFO    HQ CFO Organization

   EE    Energy Efficiency and                                                      EE    Energy Efficiency and
         Renewable Energy                                                                 Renewable Energy
  RW     Radioactive Waste                                                         RW     Radioactive Waste




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                                                DOE A-123 Assessment and
                                                Reporting Tool (AART) Suite

                                           Field
 PGM                                       Office                               Site
 Code             Program Name             Code Field Office Name        CSO    Code          Site Name        Contractor Name
   LM    Legacy Management                                                       LM    Legacy Management

HPROC HQ Procurement                                                           HPROC HQ Procurement

HOECM Office of Engineering &                                                  HOECM Office of Engineering &
      Construction Management                                                        Construction
                                                                                     Management
 HCIO    HQ CIO                                                                 HCIO   HQ CIO




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