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Brought to you by the Council of the Inspectors General on Integrity and Efficiency
Federal Reports
Report Date
Agency Reviewed / Investigated
Report Title
Type
Location
Election Assistance Commission
Redacted Report of Investigation: Preparation of the Voter Fraud and Voter Intimidation Report
Agreed-Upon Procedures of Corporation for National and Community Service Grants Awarded to the North Dakota WorkForce Development Council – State Commission on National and Community Service
We previously issued an audit report (2007-019F) that noted (among other things) significant duct leaks at two fossil plants. Management agreed with our recommendation to work to promote a culture of transparent reporting throughout TVA organizations. We have now closed a joint investigation with the EPA Criminal Investigations Division that found installation of a Selective Catalytic Reduction system led to deterioration in the flue gas ductwork at the Widows Creek Fossil Plant. The deterioration caused extensive leaks that became progressively worse. In spite of the extent of the leaks, it appeared TVA gave little, if any, consideration to reporting them to regulatory authorities. While TVA patched the leaks as they occurred and eventually replaced large sections of the ductwork, we recommended management consult with the TVA Ethics and Compliance Officer to incorporate ethics and compliance considerations into daily operations at the fossil plants.
Agreed-Upon Procedures of Corporation for National and Community Service Grants Awarded to the West Virginia Commission for National and Community Service
EAC OIG, through the independent public accounting firm of Clifton Gunderson LLP, conducted and assessment of EAC's program and financial operations focusing on management processes and controls.
We identified 21 TVA contractors who held purchasing cards from March 28, 2004, to March 28, 2007, incurring 35,605 transactions totaling about $16.7 million. This included six contractors whose purchases each totaled more than $1 million for the period. A review of documentation supporting selected transactions found instances of noncompliance with TVA's policy and procedures. Specifically, we found (1) purchases that were, by policy, disallowed (e.g., computer equipment, computer software, fuel, rental of heavy equipment, and rental of vehicles); (2) transactions where it appeared the total charge was split to stay below the $5,000 transaction limit and avoid obtaining additional approval; (3) transactions with no detailed receipt showing the description and quantity of items purchased; (4) transactions with no receipt; and (5) transactions with receipts that were illegible. We also identified other control improvement opportunities. TVA management generally agreed with our findings and recommendations and has taken or plans to take corrective action.
