The Tennessee Valley Authority (TVA) has two fixed wing aircraft (FWA) that are to be used for mission-related transportation and business travel. According to TVA Standard Programs and Processes (SPP) 32.041, Use of TVA Fixed Wing Aircraft, its FWA are to be used in support of TVA's mission and congressionally mandated programs, in alignment with TVA Board Practice the Federal Travel Regulation, and other pertinent regulatory governance. In 2018, we performed an audit of TVA’s FWA and found TVA was not complying with various federal regulations and TVA policies and procedures regarding the use of its FWA. Due to the high number of issues found during our previous audit, we performed this follow-up audit to determine if TVA is complying with applicable laws and regulations and TVA policies and procedures regarding the use of its FWA. Our audit scope included all flight legs by TVA’s FWA between January 1, 2021, and January 31, 2023.We determined TVA was not in compliance with federal regulations related to (1) performing cost comparisons, (2) obtaining management authorizations to fly, and (3) reporting appropriate flight data to the General Services Administration. Additionally, TVA was not in compliance with its policies and procedures regarding (1) approving exceptions to flight restrictions, (2) documenting flight authorizations and business justifications, (3) providing timely flight approvals, and (4) performing semi annual audits. In addition, we noted a lack of clarity in TVA policies and procedures regarding required use travel.
Open Recommendations
| Recommendation Number | Significant Recommendation | Recommended Questioned Costs | Recommended Funds for Better Use | Additional Details | |
|---|---|---|---|---|---|
| 12 | No | $0 | $0 | ||
| We recommend the Senior Vice President, Resource Management and Operations Services, work with the Tennessee Valley Authority Office of General Counsel and the Tennessee Valley Authority Board of Directors to update the Tennessee Valley Authority Board Practice “Use of TVA Aircraft” to explicitly state the Tennessee Valley Authority Board of Director’s intent regarding whether all travel by Tier 1 passengers should be considered required use. If the Tennessee Valley Authority Board’s intent was not that all travel by Tier 1 passengers be considered required use travel, require all requests for use of the fixed wing aircraft to identify the travel as either official travel, required use travel, or space available travel, and document the reason for the determination in compliance with Federal Travel Regulation § 301–10.261 and the Tennessee Valley Authority Fixed Wing Aircraft Standard Programs and Processes. | |||||
