Tennessee Valley Authority OIG

We are pleased to present our report for the period October 1, 2022, to March 31, 2023. In this semiannual period, our audit, evaluation, and investigative activities identified more than $41.4 million in questioned costs; funds to be put to better use; and recoveries, fees, and fines; and...

The Office of the Inspector General conducted a review of Transmission Planning and Projects (TPP) organization to identify factors that could impact TPP’s organizational effectiveness. During interviews, TPP personnel revealed positive interactions with team members and business partners provided...

The Office of the Inspector General conducted an evaluation to determine if hazardous chemicals at Power Operations’ sites were (1) adequately identified and communicated and (2) properly handled and stored. We determined hazardous chemicals at most Power Operations’ sites we visited were not...

Enterprise Risk Management (ERM) provides an enterprise-wide, strategically aligned portfolio view of organizational challenges that provides improved insight about how to more effectively prioritize and manage risks. The Tennessee Valley Authority (TVA) Board of Directors established a formalized...

The Government Accountability Office defines training as educational programs of instruction in professional, technical, or other fields that are, or will be, related to the employee’s job responsibilities. TVA’s Regulatory and Corporate Training and Support organization aims to (1) create and...

As part of our annual audit plan, we performed an audit of physical access to Tennessee Valley Authority’s (TVA) substations. Our audit objective was to determine if substations had appropriate physical access controls. Our scope included substations that contain devices with TVA network...

The Office of the Inspector General included an audit of the Tennessee Valley Authority’s (TVA) employee relocation allowances on our annual audit plan due to the potential reputational and financial risks associated with relocations that do not comply with TVA policies and procedures. Our audit...

The Office of the Inspector General (OIG) performed the procedures, which were requested and agreed to by Tennessee Valley Authority (TVA) management solely to assist management in determining the validity of the Winning Performance/Executive Annual Incentive Plan (WP) Measures for fiscal year (FY)...

The Office of the Inspector General included an audit of the Tennessee Valley Authority’s (TVA) consulting contracts in our annual audit plan due to significant spend* in this area as well as the conflict of interest risks associated with this type of contract. Our audit objective was to determine...

In keeping with its responsibilities under the Inspector General Act of 1978, as amended, the OIG monitored the audit of TVA's fiscal year 2022 financial statements performed by Ernst and Young LLP (EY) to assure their work complied with Government Auditing Standards. Our review of EY's work...