This report presents the results of the independent certified public accountant`s audit of the Department of Energy`s (Department) Naval Petroleum and Oil Shale Reserves (NPOSR) financial statements as of September 30, 1995. The auditors have expressed an unqualified opinion on the 1995 statements. Their reports on the NPOSR internal control structure and compliance with laws and regulations are also provided.

This report contains the following appendices: Appendix A - Requirements for Undergraduate Level; Appendix B - Requirements for Graduate Level; Appendix C - Graduate Degree In Environmental Engineeringat New Mexico State University; Appendix D - Non-degree Certificate program; Appendix E - Curriculum for Associate Degree Program in Radioactive Hazardous Waste Materials; Appendix F - Curriculum for NCC Program in Earth Environmental Sciences; Appendix G - Brochure of 1992 Teleconference Series; Appendix H - Sites for Hazardous/Radioactive Waste Management Series; Appendix I - WERC Interactive Television Courses; Appendix J - WERC Research Seminar Series Brochures; Appendix K - Summary of Technology Development of the Third Year; Appendix L - List of Major Publications Resulting From WERC; Appendix M - Types of Equipment at WERC Laboratories; and Appendix N - WERC Newsletter Examples.

In February, 1990, The Secretary of Energy, James Watkins, approved a grant for a waste (management) education and research consortium program proposed by New Mexico State University (NMSU) to the US Department of Energy (DOE). This program known by the acronym, ``WERC`` includes as its founding members NMSU, the University of New Mexico (UNM), the New Mexico Institute of Mining and Technology the Los Alamos National Laboratory, and the Sandia National Laboratories. The Navajo Community College joined the program later in 1991. The program has the mission of expanding the nation`s capability to address the issues related to management of all types of waste. The program is unique and innovative in many aspects. It provides an integrated approach to this national need, and includes: (1) Education in waste management at the educational institutions resulting in graduate, undergraduate, and associate degrees with concentration in environmental management. (2) Professional development via teleconference for industry and government. (3) Technology development programs at the leading edge, providing hands-on training at the leading edge to students and information feeding into the education programs. (4) Education by technology development at the campuses, as well as from four field sites. (5) Ties with other multidisciplinary university facilities. …

In February, 1990, The Secretary of Energy, James Watkins, approved a grant for a waste (management) education and research consortium program proposed by New Mexico State University (NMSU) to the US Department of Energy (DOE). This program known by the acronym, WERC'' includes as its founding members NMSU, the University of New Mexico (UNM), the New Mexico Institute of Mining and Technology the Los Alamos National Laboratory, and the Sandia National Laboratories. The Navajo Community College joined the program later in 1991. The program has the mission of expanding the nation's capability to address the issues related to management of all types of waste. The program is unique and innovative in many aspects. It provides an integrated approach to this national need, and includes: (1) Education in waste management at the educational institutions resulting in graduate, undergraduate, and associate degrees with concentration in environmental management. (2) Professional development via teleconference for industry and government. (3) Technology development programs at the leading edge, providing hands-on training at the leading edge to students and information feeding into the education programs. (4) Education by technology development at the campuses, as well as from four field sites. (5) Ties with other multidisciplinary university facilities. …

This report contains the following appendices: Appendix A - Requirements for Undergraduate Level; Appendix B - Requirements for Graduate Level; Appendix C - Graduate Degree In Environmental Engineeringat New Mexico State University; Appendix D - Non-degree Certificate program; Appendix E - Curriculum for Associate Degree Program in Radioactive & Hazardous Waste Materials; Appendix F - Curriculum for NCC Program in Earth & Environmental Sciences; Appendix G - Brochure of 1992 Teleconference Series; Appendix H - Sites for Hazardous/Radioactive Waste Management Series; Appendix I - WERC Interactive Television Courses; Appendix J - WERC Research Seminar Series Brochures; Appendix K - Summary of Technology Development of the Third Year; Appendix L - List of Major Publications Resulting From WERC; Appendix M - Types of Equipment at WERC Laboratories; and Appendix N - WERC Newsletter Examples.