Federal Reports

As part of our annual audit plan, we performed an audit of costs billed to the Tennessee Valley Authority (TVA) by National Emergency Assistance Inc., (NEA) under Contract <br> No. 11992. NEA provided assistance to state and local governments under the authority of the Disaster Relief and Emergency Assistance Act. Our audit included approximately <br> $27.5 million in costs paid by TVA from October 25, 2016, to September 24, 2019. Our audit objective was to determine if the costs were billed in accordance with the terms and conditions of the contract. In summary, we determined NEA overbilled TVA $417,327, including (1) $224,420 in labor costs not provided in the contract and (2) $197,907 for ineligible travel expenses. In addition, we noted the contract language needs clarification regarding how TVA intends to reimburse NEA for holiday pay.(Summary Only)

The OIG investigated allegations that Bronco Utah Operations, LLC (Bronco), a coal mining company based in Utah, improperly removed Federal coal without a lease.We determined that Bronco trespassed into unleased Federal coal deposits that resulted in a loss of public revenues. The Bureau of Land Management (BLM) granted Bronco a right-of-way that allowed the company to tunnel through Federal land to continue the company’s coal operations designated by its mining plan. As the company tunneled through the right-of-way, it removed Federal coal deposits from areas outside the boundaries of the right-of-way, resulting in the removal of unleased deposits. As a result of the trespass, Bronco paid the Federal Government $92,099.44, a value based on an estimated bid for the coal removed and the mineral royalties owed if a Federal lease had been issued.

Semiannual Report of the activities of the NGA Office of Inspector General from 1 October 2019 - 31 March 2020.