# Presentation: 049609

## Environmental Liability Reports and Reconciliations

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

## 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.

## 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.

## 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.

## 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.

## 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.

## 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.

## 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.

## 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.

## 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@hq.doe.gov](mailto:marion.hoch@hq.doe.gov)_

## When to Make Your Entries

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

## 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.**

## 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.

## 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 < 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.

## 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

## Questions?

- Any questions?
- For additional information reference the
- Unfunded Liabilities Accounting Guide _[http://www.mbe.doe.gov/efasc/frad/otherguidance.htm](http://www.mbe.doe.gov/efasc/frad/otherguidance.htm)_
- CF 10 Environmental Liabilities Standard Operating Procedure Document.

## Contact Information

- Marion Hoch
- 301-903-4216
- _[marion.hoch@hq.doe.gov](mailto:marion.hoch@hq.doe.gov)_