Federal Reports

This report details the Office of Inspector General's Semiannual Report to Congress. The following topics are included:

• Overview of the SBA and the OIG
• Pandemic Response Oversight
• Small Business Access to Capital
• Disaster Assistance Program
• Contracting and Counseling Programs
• Agency Management
• Other Significant OIG Activities
• Statistical Highlights
• Organizational Overview
• Appendices

We are pleased to present our report for the period April 1, 2024, to September 30, 2024. In this semiannual period, our audit, evaluation, and investigative activities identified more than $48.4 million in questioned costs; funds put to better use; recoveries, fees, and fines; and opportunities for the Tennessee Valley Authority (TVA) to improve its programs and operations.

As much as TVA proactively plans for growing electricity generation needs, maintaining fiscal health, and a path to zero carbon emissions, emerging risks can demand focus and shift priorities. Over the last several years, historic extreme weather events like Winter Storm Elliott and Hurricane Helene have impacted the Tennessee Valley and required TVA to respond in order to support the 10 million people of the Valley. It is crucial for TVA to remain nimble, foster workforce commitment, and allow room for the unexpected. Our office supports TVA’s mission by providing independent and objective perspectives to both known and emerging risks.

The Office of the Inspector General (OIG) audited Help America Vote Act (HAVA) grants administered by the Election System of the Virgin Islands (ESVI), totaling $2.2 million. This included federal funds, program income, and interest earned on the Election Security and Coronavirus Aid, Relief, and Economic Security (CARES) Act funds.

National Credit Union Administration (NCUA) Office of Inspector General (OIG) Semiannual Report to the NCUA Board and the Congress highlighting our accomplishments and ongoing work for the 6-month period ending September 30, 2024.