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 1993-11-16 monographic deposited born digital GA 1.13:RCED-94-34 https://www.govinfo.gov/app/details/GAOREPORTS-RCED-94-34 P0b002ee1803767a6 f:rc94034 DGPO 2010-08-12 2011-03-23 GAOREPORTS-RCED-94-34 machine generated eng fdlp REPORT GAOREPORTS-RCED-94-34 RCED-94-34 Internal controls Accounting procedures Overhead costs Laboratories Atomic energy defense activities Financial management Cost accounting Contract costs Administrative costs Federal agency accounting systems Chapter Report RCED 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. https://www.govinfo.gov/content/pkg/GAOREPORTS-RCED-94-34/html/GAOREPORTS-RCED-94-34.htm GAO/RCED-94-34 https://www.govinfo.gov/app/details/GAOREPORTS-RCED-94-34 Chapter Report GAO/RCED-94-34; Energy Management: Controls Over the Livermore Laboratory's Indirect Costs Are Inadequate; Internal controls Accounting procedures Overhead costs Laboratories Atomic energy defense activities Financial management Cost accounting Contract costs Administrative costs Federal agency accounting systems