Results of the Audit of the Defense Nuclear Facilities Safety Board’s Financial Statements for Fiscal Year 2021

We recommend the DNFSB implements policies and procedures to perform monitoring of the NFC, including obtaining and reviewing the SOC 1 report and appropriately implementing CUECs, as needed. Management should maintain evidence of its review of the USDA SOC 1 report and ensure all CUECs are
implemented and operate effectively.

a. Provision and periodically recertify user access to Symplicity,
b. Segregate the duties of users with access to the financial data in Symplicity.

a. We recommend that DNFSB management implements a process to perform a more detailed review of the General Property, Plant, and Equipment, Net balance on their financial statements, as well as further develops controls to ensure the accuracy and completeness of the asset related financial data.
b. We recommend that DNFSB management implements a process to ensure that acquisition costs are reported at the time the asset is placed in service and capitalization has started, especially if there is a significant impact to the reported balance.

We recommend DNFSB management implements and documents monitoring controls to ensure all payroll related expenses from the pay files are properly and accurately recorded in the general ledger.

We recommend the DNFSB implements policies, procedures, and controls to ensure calculated imputed costs are reasonable and supportable.