Tennessee Valley Authority

We determined that approximately 95 percent of the items selected for review from items in BLN's construction inventory records pertaining to 213 commodities were actually warehoused at BLN. We also noted that the sales price of the inventory will likely be less than the original purchase cost due...

We determined that while TVA's June 2002 proposed COOP appears to address major COOP requirements as stated in Federal Preparedness Circular 65 and provides guidance for the preparation of site-, activity-, or business-unit specific plans, TVA's COOP lacks proper implementation and support...

Determined the (1) Fiscal Year (FY) 2005 LLRW estimate appeared reasonable when unforeseen incurred LLRW disposal costs were taken into account and (2) the processes, methodology, and assumptions used to develop the FY 2006 disposal estimates were consistent with those used in developing the FY 2005...

We determined that HED appears to be following the policies and procedures set forth in their tool management policy for the distribution and reclamation of tools at the fossil plant sites. HED procedures and key control activities ensure that HED leased tools are adequately tracked and accounted...

We determined (1) not all purchasers of hospitality had completed the hospitality training module, (2) some purchases were not charged to the correct cost classification, (3) TVA's Hospitality Policy did not require use of TVA Form 17901, Pre-approval of TVA Hospitality Expenditure, (4) TVA's...

We determined Procurement has made Purchasing Card Program changes to address control weaknesses identified in our previous report on the program; however, travel and travel-related expenses are still being charged to the purchasing cards. We also noted (1) weaknesses in supervisory review and...

TVA's helicopter fleet consists of seven helicopters that TVA owns and self-insures. Based on our review of FlightWatch1 data and discussions with the Manager of Helicopter Services, TVA's helicopters are used for a variety of missions, including:Inspecting TVA's 17,000 circuit miles of transmission...

We reviewed the process and controls for emissions data reporting. Our objective was to ensure that controls are prescribed and functioning to ensure accurate emissions data reporting. The Continuous Emissions Monitoring System (CEMS) is in place at TVA fossil plants and combustion turbine...

We performed a limited scope review to assess the processes and controls over the sale of TVA assets on eBay, including how eBay is chosen for the sales mechanism, reserves are determined, and payments are received and accounted for. Our review of the TVA Investment Recovery (IR) procedures for eBay...

TVA's previous contract for administration of dental benefits went into effect on January 1, 1999. In April 2005, TVA's Employee Benefits and Procurement sent out a Request for Proposal for quotes from seven companies interested in providing administrative services for dental benefits to TVA's...