Section 26a Process Review

The OIG evaluated key aspects of TVA's Section 26a process for effectiveness and efficiency. We determined (1) costs may not be fairly and consistently applied and opportunities exist to improve the cost-recovery process, (2) processes could be improved in the examination and use of customer satisfaction survey results, and (3) fee waivers were not properly documented. We also identified two other issues related to the segregation of duties for receiving and refunding application fees. Additionally, we determined that while Land & Shoreline Management has a defined list of estimated ranges for how much an applicant may pay, a listing of predetermined standard fees to be charged, methods for tracking application costs and cycle time and means for assessing customer satisfaction, use of these tools could be improved.We made recommendations for the above to which TVA management agreed.