Energy Management: Controls Over the Livermore Laboratory's Indirect
Costs Are Inadequate (Chapter Report, 11/16/93, GAO/RCED-94-34).

In fiscal year 1991, the Lawrence Livermore Laboratory, a government
research and development facility, incurred about $436 million in
indirect costs--outlays that are not directly linked to a particular
program, such as costs for facility maintenance or accounting services.
In response to congressional concerns that indirect costs were not being
adequately managed or controlled, GAO examined the adequacy of (1)
financial management controls over indirect costs at the Livermore
Laboratory and (2) Energy Department oversight of the laboratory's
indirect costs. GAO makes recommendations intended to stop direct costs
from being included in the Laboratory's overhead pool and to develop
adequate internal controls that will ensure the reliability of the
laboratory's financial information.

--------------------------- Indexing Terms -----------------------------

 REPORTNUM:  RCED-94-34
     TITLE:  Energy Management: Controls Over the Livermore Laboratory's 
             Indirect Costs Are Inadequate
      DATE:  11/16/93
   SUBJECT:  Internal controls
             Accounting procedures
             Overhead costs
             Laboratories
             Atomic energy defense activities
             Financial management
             Cost accounting
             Contract costs
             Administrative costs
             Federal agency accounting systems

             
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