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Recommendation: To enhance NNSA's ability to better ensure the validity of its budget submissions, and to decide on resource trade-offs, the Secretary of Energy should direct the DOE Office of Budget to formally evaluate DOE Order 130.1 and revise as necessary, and communicate any revisions to the NNSA Administrator so that the agency will have updated provisions for assessing the quality of its budget estimates.
Agency: Department of Energy Status: Open
Comments: According to DOE's audit tracking system report, for the period ending 1/28/16, DOE Office of Budget was evaluating and revising DOE Order 130.1 as necessary to include planning, programming, budgeting, and evaluation (PPBE). The report states that the Office of Budget will communicate revisions to NNSA as appropriate with an estimated completion date of 9/30/16. According to a previous tracking system report, Order 130.1 was updated and placed in the management review process some time between 6/30/13, and 9/30/13. According to DOE, the Office of the Chief Financial Officer implemented a new funding execution system on 10/1/16. The development and implementation of the new system has delayed revision of DOE Order 130.1. The new system will impact the budget practices, planning, policies and processes content that will be outlined in the revised DOE 130.1. As of 6/30/20, DOE's Directives Review Board established an Integrated Project Team to revise the Department's Budget Formulation and Budget Execution Directives. Final approval of the revised guidance is anticipated by 9/30/20.
