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|a (TOE)ost10105821
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|a E 1.99:doe/ig--0336
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|a E 1.99:doe/ig--0336
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|a Audit of controls over Superconducting Super Collider Laboratory subcontractor expenditures
|h [electronic resource]
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| 260 |
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|a Washington, D.C. :
|b United States. Dept. of Energy ;
|a Oak Ridge, Tenn. :
|b distributed by the Office of Scientific and Technical Information, U.S. Dept. of Energy,
|c 1993.
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| 300 |
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|a 43 p. :
|b digital, PDF file.
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| 336 |
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|a text
|b txt
|2 rdacontent.
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| 337 |
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|a computer
|b c
|2 rdamedia.
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| 338 |
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|a online resource
|b cr
|2 rdacarrier.
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|a Published through the Information Bridge: DOE Scientific and Technical Information.
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| 500 |
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|a 10/22/1993.
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| 500 |
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|a "doe/ig--0336"
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|a "TI94003501"
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| 513 |
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|a Topical;
|b 10/01/1993.
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| 520 |
3 |
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|a In January 1989 the Department of Energy contracted with Universities Research Association, Inc. to design, construct, manage, operate, and maintain the Superconducting Super Collider Laboratory. Through Fiscal Year 1992, costs for subcontractor goods and services accounted for about 75 percent of the Superconducting Super Collider Laboratory expenditures. The Office of Inspector General evaluated the adequacy of controls in place to ensure that subcontractor costs were reasonable, as required by the contract. The following conclusions were drawn from the audit. The Superconducting Super Collider Laboratory did not consistently exercise prudent business judgment in making subcontractor expenditures. As a result, $60 million in expenditures already made and $128 million planned with commercial subcontractors were, in the authors opinion, unnecessary, excessive, or represented uncontrolled growth. The audit also found inadequate justifications, accountability, and cost controls over $143 million in expenditures made and $47 million planned with other Department of Energy laboratories. Improvements were needed in subcontract administration and internal controls, including appropriate audit coverage of the subcontracts. In addition, Department of Energy guidance concerning procurement actions between the laboratories needed to be established.
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| 650 |
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7 |
|a Contractors.
|2 local.
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| 650 |
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7 |
|a Audits.
|2 local.
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| 650 |
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7 |
|a Decision Making.
|2 local.
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| 650 |
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7 |
|a Expenditures.
|2 local.
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| 650 |
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7 |
|a Superconducting Super Collider.
|2 local.
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| 650 |
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7 |
|a Interagency Cooperation.
|2 local.
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| 650 |
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7 |
|a Particle Accelerators.
|2 edbsc.
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| 710 |
1 |
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|a United States.
|b Department of Energy.
|b Office of Inspector General.
|b Capital Regional Office.
|4 res.
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| 710 |
1 |
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|a United States.
|b Department of Energy.
|4 spn.
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| 710 |
1 |
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|a United States.
|b Department of Energy.
|b Office of Scientific and Technical Information.
|4 res.
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| 710 |
1 |
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|a United States.
|b Department of Energy.
|b Office of Scientific and Technical Information.
|4 dst.
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| 856 |
4 |
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|u http://www.osti.gov/servlets/purl/10105821-VCDXaS/native/
|z Online Access
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| 907 |
|
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|a .b59528035
|b 03-06-23
|c 05-25-10
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| 998 |
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|a web
|b 05-25-10
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f |
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|p Can circulate
|a University of Colorado Boulder
|b Online
|c Online
|d Online
|e E 1.99:doe/ig--0336
|h Superintendent of Documents classification
|i web
|n 1
|
