United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office Resources, Community, and Economic Development Division author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao legislative 2010-08-12 U.S. Government Printing Office 1993-10-26 monographic deposited born digital GA 1.13:RCED-94-26 https://www.govinfo.gov/app/details/GAOREPORTS-RCED-94-26 P0b002ee180376deb f:rc94026 DGPO 2010-08-12 2011-03-24 GAOREPORTS-RCED-94-26 machine generated eng fdlp REPORT GAOREPORTS-RCED-94-26 RCED-94-26 Budget obligations Unobligated budget balances Contract administration Management information systems Financial management Cost analysis Future budget projections Budget administration Forward funding Federal agency accounting systems DOD Environmental Restoration and Waste Management Program DOE Material Support Program DOE Stockpile Support Program DOE Weapons Activities Research and Development Program DOE Basic Energy Science Program DOE Uncosted Balances Reporting System Letter Report RCED In congressional testimony last year (GAO/T-RCED-92-41), GAO recommended that the Department of Energy (DOE) develop a system to ensure that uncosted obligations--commitments that DOE has made to contractors for goods and services that have yet to be delivered--are analyzed as part of its budget formation process. Since then, DOE has made significant strides towards effective evaluation of its uncosted balances as part of its budget preparation process. The absence of supporting accounting systems and unfamiliarity with the new definitions, however, have produced inaccuracies in the data included in DOE's first uncosted balances report. These inaccuracies limit the information's usefulness in making budget decisions. Developing the systems to accumulate the information in the format needed for this report would improve the reliability of the information reported. In addition, revising the definition of what should be reported as approved work scope could help spot delayed projects that have accumulated more funding than can be used effectively during the following fiscal year. DOE proposed using about $1 billion of the uncosted balances to meet fiscal year 1993 and 1994 budget needs. GAO believes, however, that the additional amounts of the uncosted balances could be used to reduce the budget amount needed for fiscal year 1994. In addition, procedures requiring the prompt release of encumbered amounts not needed to settle completed and terminated purchase orders and contracts would help ensure that such amounts are not reported as encumbrances in the future. https://www.govinfo.gov/content/pkg/GAOREPORTS-RCED-94-26/html/GAOREPORTS-RCED-94-26.htm GAO/RCED-94-26 https://www.govinfo.gov/app/details/GAOREPORTS-RCED-94-26 Letter Report GAO/RCED-94-26; Energy Management: Additional Uncosted Balances Could Be Used to Meet Future Budget Needs; Budget obligations Unobligated budget balances Contract administration Management information systems Financial management Cost analysis Future budget projections Budget administration Forward funding Federal agency accounting systems DOD Environmental Restoration and Waste Management Program DOE Material Support Program DOE Stockpile Support Program DOE Weapons Activities Research and Development Program DOE Basic Energy Science Program DOE Uncosted Balances Reporting System