Battelle Energy Alliance, LLC Costs Claimed under Department of Energy Contract No. DE-AC07-05ID14517 for Fiscal Year 2016

Require Internal Audit to develop and implement a corrective action plan to address issues identified in this report. The corrective actions should include, at a minimum: a. The CAS noncompliance issues identified in this report and what steps Internal Audit will take to increase its consideration of these risks in its risk assessment. b. Review prior years’ work to ensure that Internal Audit’s “consulting engagements: were not performed in areas where third parties would reasonably need to rely upon the work. If it is determined that their services should have been assurance engagements, identify and mitigate the possible impacts on third parties. c. Review prior years’ “consulting engagements” for compliance with professional auditing standards and internal policies and procedures. d. Additional scrutiny of Internal Audit during the independent peer review process.