Environmental Liability Reports and Reconciliations

1
Environmental Liability Reports and
Reconciliations

• Marion Hoch
• 301-903-4216
• Financial Statement/Superusers Workshop
• March 20 22, 2007

2
Agenda

• STARS Reports
• How do the reports work?
• Common Problems on the reports
• What help do we need from the allottees. to keep
  the program values up to date.
• How often should environmental liability entries
  be made?
• What analysis is needed for the reconciliations.

3
STARS Reports

• DOE Environmental Liabilities Report - All
  (Custom)
• Can be run by summary, allottee,allottee and
  reporting entity.
• The report reconciles the changes between the
  beginning and ending real liability account (SGL
  2995) balances to the current year changes in the
  nominal accounts (SGL 6800 and SGL 579002
  Transfers) for each environmental liability
  category/type plus any prior period adjustments.
• The ending total liability ties to Environmental
  and Disposal Liabilities on the Balance Sheet.

4
STARS Reports

• EM Operating Expenditure Reconciliation Report
• Can be run by summary, allottee, reporting
  entity, program and fund.
• The report reconciles EM current year operating
  costs to the reduction of the Environmental
  Cleanup and Disposal Liability which are
  reflected on the balance sheet.

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STARS Reports

• EM Capital Expenditures Reconciliation Report
• Can be run by summary, allottee, reporting
  entity, program and fund.
• This report reconciles EM current year
  capitalized costs (plant and equipment) to the
  reduction of the Environmental Cleanup and
  Disposal Liability.

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STARS Reports

• Excess Plutonium Capital Expenditure
  Reconciliation Report
• Can be run by allottee, allottee and fund,
  allottee and program.
• This report reconciles adjustments made to the
  excess plutonium liability and associated
  reductions to the legacy waste MOX fuels and Pit
  Disassembly Conversion Facilities in Construction
  Work in Process.

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STARS Reports in Development or being tested

• Excess Plutonium Operating Reconciliation Report.
• REL Capital Expenditure Reconciliation Report.
• REL Operating Expenditure Reconciliation Report.
• Funded Environmental Liability Analysis.

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Reports

• The selection criteria for all of the reports can
  be found in the legend at the end of the report.
• Each time we add a program value it is added to
  the legend.

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Common Problems on Reports

• DOE Environmental Liabilities Report .
• Nominal accounts missing the Environmental
  Liability Type which is in the Descriptive Flex
  Field.
• If the Environmental Liability Type is not on the
  record it will not be picked up on the report.
• Report will not balance.
• Reconciliation Reports.
• Not all program values are being captured on
  reports.

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Program Values

• We need your help to make sure that all the
  program values on the reconciliation reports are
  current.
• We rely on you to provide us with the operating
  and capital expenditure program values for all
  types of Environmental Liabilities.
• Send new or missed program values to
  marion.hoch_at_hq.doe.gov

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When to Make Your Entries

• Offices should be making entries quarterly to
  support the Financial Statements.

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Reconciliations of Reports

• DOE Environmental Liabilities Report
• Compare the beginning balances funded and
  unfunded total line to last years total ending
  balances.
• Reconcile the two ending environmental balance
  lines to be certain that they agree.
• The first ending balance line is a calculation of
  the beginning balances and the current year
  changes.
• The second ending balance line represents SGL
  2995 and agrees with the balance sheet.
• The two ending balance amounts must agree.

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Reconciliations of Reports

• EM Operating Expenditure Reconciliation Report
• Review any abnormal balances for validity.
• Review the amounts in the Non Legacy Waste
  Operating Cost Column to ensure that the amounts
  are comprised of non-legacy waste.
• In the third and fourth quarter of the fiscal
  year all amounts in the Non Legacy Waste
  Operating Cost must be explained in the Financial
  Disclosure documentation sent to Treasury.

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Reconciliations of Reports

• EM Capital Expenditures Reconciliation Report
• Review any abnormal balances for validity.
• The amount in the Unreconciled Difference column
  should only include items that do not meet the
  criteria for legacy waste (i.e. EM facilities
  used lt 50 to address legacy waste).
• In the third and fourth quarter of the fiscal
  year all amounts in the Unreconciled Difference
  column must be explained in the Financial
  Disclosure documentation sent to Treasury.

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Reconciliations of Reports

• Excess Plutonium Capital Expenditure
  Reconciliation Report
• Review any abnormal balances for validity.
• Review the amounts in the Non Legacy Waste
  Operating Cost Column to ensure that the amounts
  are comprised of non excess plutonium costs.
• In the third and fourth quarter of the fiscal
  year all amounts in the Non Legacy Waste
  Operating Cost must be explained in the Financial
  Disclosure documentation sent to Treasury

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Questions?

• Any questions?
• For additional information reference the
• Unfunded Liabilities Accounting Guide
  http//www.mbe.doe.gov/efasc/frad/otherguidance.ht
  m
• CF 10 Environmental Liabilities Standard
  Operating Procedure Document.

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Contact Information

• Marion Hoch
• 301-903-4216
• marion.hoch_at_hq.doe.gov