United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao legislative 2010-08-12 U.S. Government Printing Office 2004-08-05 monographic deposited born digital 60 p. GA 1.13:GAO-04-986R https://www.govinfo.gov/app/details/GAOREPORTS-GAO-04-986R P0b002ee18039ace4 f:d04986r DGPO 2010-08-12 2011-03-24 GAOREPORTS-GAO-04-986R machine generated eng fdlp REPORT GAOREPORTS-GAO-04-986R GAO-04-986R Credit sales Federal procurement Fraud GOCO Internal controls Inventory control Laboratories Procurement records Program abuses Property and supply management Questionable procurement charges Government purchase cards Correspondence A11457 The Lawrence Livermore National Laboratory (LLNL) is a government-owned, contractor-operated national laboratory of the Department of Energy's (DOE) National Nuclear Security Administration (NNSA). The University of California manages the lab under a cost-reimbursable contract with NNSA. During the fall of 2002, the Federal Bureau of Investigation began investigating two Los Alamos National Laboratory employees for alleged misuse of lab credit cards. Other allegations of theft and misuse of government funds at Los Alamos soon followed. In light of the problems identified at Los Alamos, Congress asked us to review selected procurement and property management practices at two DOE and two NNSA contractor labs, including LLNL. This report summarizes the information provided during our June 4, 2004 briefing to Congressional staff on these issues as they relate to Lawrence Livermore. Specifically, we reviewed LLNL's purchase card program and property management practices to determine whether (1) internal controls over the lab's purchase card (Pcard) program provided reasonable assurance that improper purchases would not occur or would be detected in the normal course of business, (2) purchase card expenditures made under the contract properly complied with lab policies and other applicable requirements and were reasonable in nature and amount and thus were allowable costs payable to the contractor under the contract, and (3) property controls over selected asset acquisitions provided reasonable assurance that accountable assets would be properly recorded and tracked. Our review covered selected transactions that occurred during fiscal year 2002 and the first half of fiscal year 2003, which were the most current data available when we requested the data for our review. https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-04-986R/html/GAOREPORTS-GAO-04-986R.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-04-986R/pdf/GAOREPORTS-GAO-04-986R.pdf GAO-04-986R https://www.govinfo.gov/app/details/GAOREPORTS-GAO-04-986R Correspondence GAO-04-986R; Lawrence Livermore National Laboratory: Further Improvements Needed to Strengthen Controls Over the Purchase Card Program; Credit sales Federal procurement Fraud GOCO Internal controls Inventory control Laboratories Procurement records Program abuses Property and supply management Questionable procurement charges Government purchase cards