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The, objective of the program was to define and demonstrate. Identify materials developed for MHD energy co It also provides a robust dataset. FC EXPO 2018. Cryo-compressed. Cryo-compression can offer densities higher than liquid hydrogen. 50% of visits have been international after launch. Audit. CHAPTER 7 -- ADVANCED AUDIT TECHNIQUES. A. Scope of ChapterThese manuals are available through the OIG’s website. B. APPLICABILITY All auditors in the OAS and auditors under contract to the DIGAS are required to follow the policies, procedures, and other requirements contained in this Manual for all audit work. C. RELATIONSHIP OF MANUAL TO EXTERNAL STANDARDS The audit standards, policies, and procedures to be followed in executing the OAS mission were compiled from a variety of sources. This Manual is intended to be consistent with all applicable external standards and to ensure that performance and financial statement audits, attestation engagements, and all other audits and reviews conducted by or on behalf of the OAS are professional, objective, reliable, and fair. 1. Government Auditing Standards. The United States Government Accountability Office's (GAO) publication, Government Auditing Standards, July 2007 Revision, issued by the Comptroller General of the United States, contains standards for audits and attestation engagements for government organizations, programs, activities, functions, and funds received by contractors, grantees, and other nongovernmental organizations. American Institute of Certified Public Accountants. The American Institute of 2. Certified Public Accountants (AICPA) has established professional standards that apply to financial statement audits and attestation engagements for entities not covered by the Sarbanes-Oxley Act of 2002. For financial audits, GAGAS incorporate the AICPA field work and reporting standards and the related Statements on Auditing Standards (SAS) unless specifically excluded or modified by GAGAS.http://goelpayments.com/userfiles/cakewalk-session-drummer-3-manual.xml

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For attestation engagements, GAGAS incorporate the AICPA general standard on criteria, and the field work and reporting standards and the related Statements on Auditing Standards for Attestation Engagements (SSAE) unless specifically excluded or modified by GAGAS. GAGAS describe ethical principles and establish independence and other general standards, and Revised 2009 1-1 Release 7 CHAPTER 1 -- INTRODUCTION TO THE AUDIT MANUAL additional field work and reporting standards beyond those provided by the AICPA for performing financial audits and attestation engagements. 3. Council of the Inspectors General on Integrity and Efficiency. The Council of the Inspectors General on Integrity and Efficiency's (Council) promulgated standards, Quality Standards for Federal Offices of Inspector General, revised October 2003, apply to governmental audit activities and are consistent with GAGAS. The Council of the Inspectors General on Integrity and Efficiency has also developed standards and detailed guidance for conducting external quality control reviews of OIG audit operations. Office of Management and Budget Bulletins and Circulars. From time to time, 4. the Office of Management and Budget (OMB) issues various bulletins and circulars related to audits conducted in accordance with GAGAS, or that otherwise affect how audits of financial statements, programs, and activities are to be conducted. The guidance is available through the OMB website. 5. The Inspector General Act of 1978. The Inspector General Act of 1978, as amended, requires that audit work conducted by federal Inspector Generals, as well as audit work conducted by nonfederal auditors on their behalf, comply with GAGAS. 6. Public Company Accounting Oversight Board. The Public Company Accounting Oversight Board (PCAOB) has established professional standards that apply to financial audits and attestation engagements for issuers. Auditors may use GAGAS in conjunction with the PCAOB standards. 7.http://www.asclyziarskyklub.sk/userfiles/cakewalk-sonar-home-studio-4-manual.xml

International Auditing and Assurance Standards Board. The International Auditing and Assurance Standards Board (IAASB) has established professional standards that apply to financial audits and attestation engagements. Auditors may use GAGAS in conjunction with the IAASB standards and the related statements on International Statements on Auditing. While every OIG OAS auditor, team leader, or director is expected to follow all applicable guidance issued by the sources listed above, it is the ultimate responsibility of the OIG assigned team leader to ensure that any applicable Departmental, GAO, AICPA, Council, OMB, IG Act, PCAOB, and IIASB requirements are met for each audit or engagement. D. STRUCTURE OF THE AUDIT MANUAL This Manual is divided into six major sections, as follows: 1. Part I -- Introduction. Part I contains Chapters 1 and 2 and provides a general introduction to the Manual and the OIG's organization and functions. Part II -- General Audit Policies and Procedures. Part II contains Chapters 3 to 9 2. and provides information on general audit policies, general fieldwork policies, planning, audit evidence and documentation, advanced audit techniques, general reporting policies, assuring a quality report, and audit resolution and follow-up. 3. Part III -- Performance Auditing. Part III contains Chapters 10 and 11 and provides information on conducting performance audits and issuing and distributing performance audit reports. A sampling of performance audit report formats is included in the OAS Report Style Manual. Revised 2009 1-2 Release 7 CHAPTER 1 -- INTRODUCTION TO THE AUDIT MANUAL 4. Part IV -- Financial Statement Auditing. Part IV consists of Chapter 12 that discusses financial statement audits. 5. Part V -- Contract Audits. Part V consists of Chapter 13 that provides guidance for contract auditing and contract audit reports. 6. Part VI -- Auditing Department Major Contractors.

Part VI contains Chapters 14 and 15 and provides guidelines for assessing the internal audit function and the Statements of Costs Incurred and Claimed (SCIC) for the Department's major contractors. E. UPDATES TO THE MANUAL This Manual is intended to be a basic reference document for all OAS guidance and instruction. To ensure the Manual's usefulness, it should be kept up to date to reflect changes in audit standards, the OAS organization, and the audit environment. 1. Suggestions. Suggestions for revisions to the Manual are welcomed and should be brought to the attention of the Office of Audit Planning and Administration (OAPA). OAPA will be responsible for reviewing suggestions and updating the Manual. 2. Changes. Changes to the Manual will be made as required. All future changes will be posted on the OIG website All OAS staff will be notified via e-mail when changes have been made to the Manual. F. MANUAL TERMINOLOGY 1. Use of Acronyms. All acronyms used in this Manual are identified in the List of Acronyms which appears after the Table of Contents. Acronyms will also be identified the first time they are used in the Manual or if necessary for clarity. 2. Audits. As described in Chapter 2, the OAS performs performance audits, financial statement audits, other related financial audits, and attestation engagements. Revised 2009 1-3 Release 7 CHAPTER 2 AUDITING IN THE DEPARTMENT OF ENERGY A. SCOPE OF CHAPTER This chapter provides an overview of the authority and responsibilities of the Inspector General (IG) and the organization and structure of the OIG and the OAS. B. AUTHORITY AND RESPONSIBILITIES OF THE INSPECTOR GENERAL The OIG was established by Statue and is responsible for auditing Department programs and operations. The IG's responsibility for auditing does not supplant the authority of Department officials to perform programmatic reviews of individual programs and enforce regulatory functions. The IG's specific authority and responsibilities include: 1.

Statutory Authority. The Department Organization Act, Public Law 95-91, as amended (42 U.S. Code 7138), established an OIG in the Department. Public Law 100-504 transferred the authority of the OIG to the Inspector General Act of 1978 (IG Act), as amended (Title 5, U.S. Code, App. 3). The IG Act gives the IG the authority to appoint an individual with responsibility for supervising audit activities relating to Department programs and operations. In response to this provision of the IG Act, and in accordance with applicable laws and regulations, the IG established the Deputy Inspector General for Audit Services (DIGAS) position within the OIG. 2. Statutory and Non-statutory Responsibilities. In addition to the responsibilities established in the OIG's fundamental charter, many other requirements arise from statute, regulation, Departmental policy, or OMB policy. A few of these requirements are discussed below. a. Audit of the Department's Consolidated Financial Statements. The Government Management Reform Act of 1994 (GMRA) requires IGs to audit and report to OMB on the Department's consolidated financial statements by a designated due date. In conjunction with the financial statement audit, the OAS is also required to conduct evaluations of the Department's financial management system in accordance with the Federal Financial Management Improvement Act. These and other related requirements are discussed in detail in Chapter 12. b. Federal Managers' Financial Integrity Act. The Federal Manager's Financial Integrity Act of 1982 requires IGs to annually review assurance letters prepared by all Department elements. c. Semiannual Reports to Congress. The IG Act requires the IG to prepare semiannual reports summarizing OIG activities during the 6-month periods ending March 31 and September 30.

The semiannual reports are furnished to the Secretary of Energy (the Secretary) for transmittal to the appropriate Congressional committees or subcommittees no later than 30 days after the Secretary’s receipt of the report. The IG is also required to report immediately to Revised 2009 2-1 Release 7 CHAPTER 2 -- AUDITING IN THE DEPARTMENT OF ENERGY the Secretary when becoming aware of particularly serious or flagrant problems, abuses, or deficiencies relating to Department programs and operations. Prior to the establishment of the CIGIE, the Federal Inspectors General operated under the auspices of two councils, The President's Council on Integrity and Efficiency (PCIE) and the Executive Council on Integrity and Efficiency (ECIE) from the time they were established by Executive Order 12805, May 11, 1992 until the signing of P.L. 110-409. e. Requests from Other IGs. From time to time, requests for audit assistance are received from the IGs of other departments and agencies. These requests impose additional non-statutory reporting responsibilities. C. OIG ORGANIZATION AND FUNCTIONS The IG is the principal advisor to the Secretary for promoting economy and efficiency in Department programs, operations, and administration and for preventing and detecting fraud, abuse, and irregularities. Department programs and operations include the Federal Energy Regulatory Commission (FERC), the National Nuclear Security Administration (NNSA), and the Federal Power Administrations. 1. Revised 2009 Organization Structure. OFFICE OF AUDIT SERVICES STRUCTURE AND FUNCTIONS The OAS provides policy direction, supervises, conducts, and coordinates all audit activities for all Department programs and operations, including audits done under contract and those performed by the OAS audit staff.

The following chart shows the organization structure of the OAS, which includes a Headquarters element and two operational components: Revised 2009 2-3 Release 7 CHAPTER 2 -- AUDITING IN THE DEPARTMENT OF ENERGY OFFICE OF AUDIT SERVICES Deputy Inspector General for Audit Services (DIGAS) Director, Audit Planning and Administration (DAPA) Assistant Inspector General for Performance Audits (AIGPA) 1. Office of Audit Services. The OAS is headed by the DIGAS who reports directly to the IG. The DIGAS manages, coordinates, and has overall responsibility for policy and direction of all audits relating to Department programs and operations. The DIGAS provides liaison with Federal, State, and local government auditors, as well as private audit organizations. The DIGAS also monitors implementation of audit plans and ensures that audits are performed in accordance with GAGAS and OAS policies and procedures. The DAPA and AIGPA report directly to the DIGAS and provide the resources and specialized knowledge and experience to assist the OAS in complying with the mandates of the IG Act and applicable amendments. Their responsibilities include supervising, coordinating, and providing policy direction for auditing and reviewing the Department's programs and operations, including the operations of its contractors. a. Headquarters Element. The DAPA is the focal point for audit policy and program guidance with two areas of responsibilities. One area is audit planning, which includes policy development, workload planning, resource justification and application, strategic planning, performance measurement and reporting, and annual assessments.

The second area is assistance provided to the DIGAS in the management of audit resources including budget support, justification, and preparation, training and professional development, management of the information systems database, office administration, personnel management, contract administration, travel management and support, and quality assurance. b. Operational Components. The two operational components are headed by the AIGPA and by the DIGAS, on an interim basis, who are the focal points for all audits and attestation engagements. Within their respective areas of responsibility, both are responsible for supervising and reviewing all audits of Department programs and operations including contractors and grantees. On an interim basis, the DIGAS is responsible for all financial statement and other related financial audits and all performance audits and attestation engagements in the areas of information technology, corporate, the environment, and science at the Department. The AIGPA is responsible for all performance audits and Revised 2009 2-4 Release 7 CHAPTER 2 -- AUDITING IN THE DEPARTMENT OF ENERGY attestation engagements in the areas of national security, energy, and the environment. 2. Types of Audits and Attestation Engagements. The audits and reviews performed by or at the direction of the OAS can be classified as performance, financial statement, other related financial, or attestations engagements. a. Performance Audits. Performance audits provide assurance or conclusions based on evaluating sufficient, appropriate evidence against stated criteria. Performance audits provide objective analysis so that management and those charged with governance and oversight can use the audit results to improve program performance and operations, reduce costs, facilitate decision making, and contribute to public accountability. Chapters 10 and 11 provide specific guidance for conducting and reporting on performance audits.

Financial audits provide an independent assessment of and reasonable assurance about whether the Department's reported financial condition, results, and use of resources are presented fairly in accordance with recognized accounting criteria. Reporting on financial audits performed in accordance with GAGAS also includes reports on internal control, compliance with laws and regulations, and provisions of contracts and grant agreements as they relate to financial transactions, systems, and processes. Chapter 12 provides guidance for conducting and reporting on financial audits. Financial audits performed under GAGAS include financial statement audits and other related financial audits. The primary purpose of a financial statement audit is to provide reasonable assurance through an opinion (or disclaim an opinion) about whether an entity's financial statements are presented fairly in all material respects in conformity Revised 2009 2-5 Release 7 CHAPTER 2 -- AUDITING IN THE DEPARTMENT OF ENERGY with generally accepted accounting principles (GAAP) 1 or with a comprehensive basis of accounting other than GAAP. Other types of related financial audits under GAGAS provide for different levels of assurance and involve various scopes of work in conjunction with or as a byproduct of a financial statement audit. For example, related financial audits can include providing special reports, such as for specified elements, accounts, or items of a financial statement, reviewing interim financial information, or auditing compliance with regulations relating to federal award expenditures and other governmental financial assistance. c. Attestation Engagements. Attestation engagements can cover a broad range of financial or nonfinancial objectives and may provide different levels of assurance about the subject matter or assertion. There are three types of attestation engagements - an examination, a review, and agreed-upon procedures.

An examination provides the highest level of assurance and consists of obtaining sufficient, appropriate evidence to express an opinion on whether the subject matter of the engagement is based on or in conformity with stated criteria in all material respects or whether an assertion is fairly stated in all material respects based on stated criteria. A review provides less assurance and consists of sufficient testing to express a conclusion about whether any information came to the auditor's attention on the basis of the work performed that indicates the subject matter is not based on or in conformity with the stated criteria or the assertion is not fairly stated in all material respects based on the criteria. Agreedupon procedures consist of performing specifically identified procedures for a subject matter, and assurance is limited to the results of those procedures. GASB establishes accounting principles and financial reporting standards for state and local government entities. FASB establishes accounting principles and financial reporting standards for non-government entities. The sponsors of FASAB - the Secretary of the Treasury, the Director of the OMB, and the Comptroller General - jointly establish accounting principles and financial reporting standards for the Federal government. Revised 2009 2-6 Release 7 CHAPTER 3 -- GENERAL AUDIT POLICIES CHAPTER 3 GENERAL AUDIT POLICIES A. SCOPE OF CHAPTER This chapter prescribes policies and procedures relating to staff competence, auditor independence, use of professional judgment, and the OAS's system of quality controls. The chapter also addresses other general matters including relying on the work of others, audit follow-up, scope impairments, informing OIG management about potential sensitive events and issues, and dealing with inquiries from the media, Congress, and other external organizations. STAFF COMPETENCE AND TRAINING B.

According to GAGAS, the staff assigned to conduct an audit must collectively possess adequate professional competence for the required tasks. Staff members conducting audits should have (1) knowledge of GAGAS applicable to the type of work they are assigned and the education, skills, and experience to apply this knowledge to the work; (2) general knowledge of the environment in which the audited entity operates and the subject matter under review; (3) ability to communicate clearly and effectively, both orally and in writing; and, (4) skills appropriate for the work being performed. For example, staff or specialist skills are needed in statistical sampling, if the work involves use of statistical sampling; information technology, if the work involves review of information systems; engineering, if the work involves review of complex engineering data; and, specialized knowledge in subject matters or audit techniques, if the work calls for such expertise. Auditors performing work under GAGAS should maintain their professional competence through continuing professional education (CPE). It is primarily the responsibility of individual auditors to improve their professional competence and meet CPE requirements. The OAS has quality control procedures to help ensure that auditors meet CPE requirements including documentation of CPE completed. INDEPENDENCE C. The OAS and its staff, including contracted audit services personnel, are required to (i) be free from personal and external impairments to independence; (ii) be organizationally independent; and, (iii) maintain an independent attitude and appearance in all matters relating to audit work. 1. Personal Impairments. The auditor is under a professional responsibility to maintain strict independence of judgment in planning and conducting audits and expressing opinions on programs, operations, and financial statements. The auditor must be independent in fact and in appearance.

Personal impairments of auditors result from relationships or beliefs that might cause auditors to limit the extent of inquiry, limit disclosure, or weaken or slant audit findings in any way. The following procedures will be followed to ensure that auditors and supervisors are aware of potential conflicts of interest, identify personal impairments, and ensure that auditors do not perform audits in instances when they have personal impairments or the appearances of personal impairments. a. Conduct of Employees. All OAS employees will be provided a copy of the standards of conduct applicable to Departmental employees. These regulations are published as Title 10, Code of Federal Regulations (CFR), Part 1010. Also, employees must certify that they have received and read the handbook Standards of Ethical Conduct for Employees of the Executive Branch that includes Part I of Executive Order 12674 and 5 CFR Part 2635, dated August 1992. Ethical Principles. The following five ethical principles should be used to b. guide the work of auditors who conduct audits in accordance with GAGAS: the public interest; integrity; objectivity; proper use of government information, resources, and position; and professional behavior. Auditors should consider the facts and circumstances of each situation within the framework of these ethical principles. Other ethical requirements or codes of professional conduct may also be applicable to auditors who conduct audits in accordance with GAGAS. c. Outside Employment. All employees, regardless of grade or position, must seek advance approval for outside employment, from the Department's Office of Assistant General Counsel for General Law (Assistant GC), by filing a formal request (Exhibit A) through their Assistant Division Director (AD) and the DAPA. In requesting approval, employees should estimate the number of hours that will be devoted to outside employment.

Approval will be granted unless there is a determination that the proposed employment is expected to involve conduct prohibited by statute or regulation. This requirement applies to any form Revised 2009 3-2 Release 7 CHAPTER 3 -- GENERAL AUDIT POLICIES of non-Federal employment involving personal services. However, approval is not required for participating in activities of a nonprofit, charitable, religious, or civic organization, unless the participation involves professional services or compensation is received. Once a request has been approved by the AD and the DAPA, it will be forwarded to the Assistant GC for final approval. The Assistant GC will directly notify the employee, via email, of final approval for outside employment and send the employee a signed copy of the approved request form. d. Financial and Other Disclosures. All OAS auditors must prepare and submit required statements of employment, financial interests, and interests in energy concerns, as required by 10 CFR Part 1010. The Counsel to the IG will forward the information to the Designated Agency Ethics Official. If appropriate, the supervisor, along with the DAPA and Designated Agency Ethics Official, will address any potential conflicts or appearance issues through mitigation action. This will allow OIG activities to continue to be above reproach in this regard. e. Procurement Integrity. Supervisory Responsibilities. Managers and supervisors shall be alert for f. personal impairments of their staff. All potential personal impairments will be discussed prior to the start of an audit, and the results of these discussions will be documented. Potential impairments, if any, will be considered in staff assignments. If potential impairments cannot be avoided in staff assignments, the impairments will be called to the attention of the responsible AIG and the DAPA. g. Reporting Potential Impairments.

In the event that an OAS employee or a contractor employee is assigned to an audit where he or she has, or believes he or she may be perceived to have, a personal impairment, the employee shall advise their AIG and the DAPA in writing. In full consideration of all pertinent facts, the AIG, in consultation with the DAPA, shall determine whether the staff member should be removed from the audit. Factors considered may include the degree and nature of the impairment, the urgency of the review, and the Revised 2009 3-3 Release 7 CHAPTER 3 -- GENERAL AUDIT POLICIES availability of alternative staff to accomplish the pertinent mission. The AIG shall prepare a written response to the conflict of interest notification and the response, as well as the employee's written advisement, will be retained in the personnel file. See OIG Directive IG-900B, Personal Impairments to the Objectivity of Office of Inspector General Personnel, for additional information. All auditors and supervisors should be alert for external factors that could restrict audits or interfere with the auditor's ability to form independent and objective opinions, findings, and conclusions. External impairments to independence occur when auditors are deterred from acting objectively and exercising professional skepticism by pressures, actual or perceived, from management and employees of the audited entity or oversight organizations. When a potential external impairment condition is identified, auditors and supervisors will call the existence of the condition to the attention of the next level supervisor and attempts will be made to eliminate or compensate for the impairment. If the impairment can be eliminated, the supervisor must document the condition and how it was resolved. If the impairment cannot be eliminated, the impairment will be brought to the attention of the responsible AIG and the DAPA.

The AIG, in consultation with the DAPA, will decide whether to continue or decline to perform the audit and document the basis for the decision. Chapter 2 describes OAS statutory authority under the IG Act and its organizational structure within the OIG and the Department. The OAS Revised 2009 3-4 Release 7 CHAPTER 3 -- GENERAL AUDIT POLICIES reporting level within the Department generally provides for reasonable independence in performing audits and in reporting audit results. Audit staff should conduct audits in a manner that continually protects the OAS from any organizational impairment. If auditors or supervisors believe they have identified an organizational impairment, they should immediately notify the DAPA in writing. 4. Non-Audit Services. Sometimes an audit organization may perform other professional services (non-audit services) that are not performed in accordance with GAGAS. Audit organizations that provide non-audit services must evaluate whether providing the services creates an independence impairment either in fact or appearance with respect to entities they audit. For example, when performing non-audit services, audit organizations will avoid all non-audit services that involve performing management functions, making management decisions, or performing services that are significant or material to the subject matter of audits or result in auditing their own work. However, GAGAS describes circumstances when certain non-audit services that do not impair auditor independence can be performed, such as providing technical advice or expertise. All requests for non-audit services will be processed through the DAPA. The OAS will consider requests for non-audit services and will ensure that any non-audit services performed comply with GAGAS and do not impair the independence of the OAS or its auditors. 5. Impairment Disclosure.