Skip to main content
Report File
Date Issued
Submitting OIG
Department of Energy OIG
Other Participating OIGs
Department of Energy OIG
Agencies Reviewed/Investigated
Department of Energy
Components
Western Area Power Administration
Report Number
DOE-OIG-24-20
Report Type
Audit
Location

Lakewood, CO
United States

Number of Recommendations
6
Questioned Costs
$0
Funds for Better Use
$0
Additional Details
https://www.energy.gov/node/4842004

Open Recommendations

This report has 6 open recommendations.
Recommendation Number Significant Recommendation Recommended Questioned Costs Recommended Funds for Better Use Additional Details
1 No $0 $0

Establish formal policies and procedures addressing financial reporting considerations in WAPA's stand-alone AFR

2 No $0 $0

Implement modifications to BOE to reduce manual intervention in account mapping to the financial statements.

3 No $0 $0

Implement checklists and analytics at the disaggregated financial statement caption level, and the related footnotes, to ensure internal consistency and proper mapping of the trial balance to the financial statements.

4 No $0 $0

Implement formal review and approval controls over the AFR.

5 No $0 $0

Work with WAPA’s Asset Management office to establish a formal, consistent method for measuring, ranking and prioritization, and scheduling of maintenance and repairs WAPA-wide to satisfy the requirements of SFFAS No. 42 and relating required supplementary information disclosures.

6 No $0 $0

Establish policies and procedures to require appropriate segregation of duties relating to all manual journal entries, including those initiated and recorded by WAPA’s budget offices.

Department of Energy OIG

United States