The Government Management Reform Act of 1994 requires that the Department of Energy (DOE) annually submit audited financial statements to the Office of Management and Budget (OMB). A departmentwide audit was conducted to determine whether there was reasonable assurance that DOE's consolidated Fiscal Year (FY) 1998 financial statements were free of material misstatements. We conducted a portion of the departmentwide audit at the Richland Operations Office, its management and integrating contractor, Fluor Daniel Hanford, Incorporated, and one of its integrated management and operating contractors, Battelle-Pacific Northwest National Laboratory.