Between January 1, 2022, and July 8, 2025, TVA spent about $47 million on tools across the fleet. Due to the amount spent on tools at TVA, we performed an audit of TVA’s tool management controls. Our audit objective was to determine if controls are in place to safeguard tools at selected sites. Our audit scope was limited to controls in place at selected sites during our site visits which occurred between May 28, 2025, and June 17, 2025.
Each of the selected sites had some physical controls in place to safeguard tools; however, some sites had more controls in place than others. Specifically, all sites included in our scope used tool room attendants and physical access controls on the main tool room doors, but not all the sites used safeguards such as video surveillance or web-based tool tracking. Additionally, we determined the only policy or procedure in place to safeguard tools across TVA was Nuclear’s Business Practice 226, Tool and Equipment Accountability, which we determined was not effectively implemented. We also determined that the limited guidance resulted in control weaknesses in tool management.
