In response to a referral from the Office of the Inspector General (OIG), Investigations, we audited a claim for missing gas cylinders submitted to the Tennessee Valley Authority (TVA) by Airgas USA, LLC (Airgas) under Contract Nos. 5436 and 5456. Under the contracts, Airgas was to manage inventory of industrial gases for TVA, including furnishing, selling, and delivering all bulk gases and related products and services to TVA. On February 2, 2021, Airgas submitted an $891,340 claim to TVA for missing gas cylinders resulting from inventory counts Airgas performed at TVA delivery locations in 2018. Our audit objective was to determine if Airgas' claim for missing gas cylinders complied with the contracts' terms and was accurate.In summary, we determined Airgas' February 2, 2021, claim for $891,340 related to missing gas cylinders was not valid. Specifically, we found Airgas (1) did not comply with the contracts' criteria related to the frequency of inventory audits and loss of use allowances and (2) did not provide documentation supporting that the claimed missing gas cylinders were billed and delivered to TVA. (Summary Only)
| Report Date | Agency Reviewed / Investigated | Report Title | Type | Location | |
|---|---|---|---|---|---|
| Tennessee Valley Authority | Airgas USA, LLC - Claim For Missing Gas Cylinders - Contract Nos. 5436 and 5456 | Audit | Agency-Wide | View Report | |
| Department of Energy | Allegation Regarding Contractor Performance Assessment Alteration | Inspection / Evaluation |
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View Report | |
| Department of Agriculture | COVID-19—Oversight of the Emergency Food Assistance Program—Interim Report | Inspection / Evaluation | Agency-Wide | View Report | |
| Department of the Interior | Summary: A BOR Official Waived Fees for Use of a DOI Location | Investigation | Agency-Wide | View Report | |
| Appalachian Regional Commission | Management and Performance Challenges Report | Top Management Challenges |
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View Report | |
| U.S. Postal Service | Sale of the East Hartford, CT, Post Office | Audit |
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View Report | |
| Small Business Administration | Report on the Most Serious Management and Performance Challenges By Office of Inspector General FY2022 | Top Management Challenges | Agency-Wide | View Report | |
| Federal Housing Finance Agency | Audit of the Federal Housing Finance Agency's Information Security Program, Fiscal Year 2021 | Audit | Agency-Wide | View Report | |
| Federal Housing Finance Agency | Audit of the Federal Housing Finance Agency Office of Inspector General’s Information Security Program, Fiscal Year 2021 | Audit | Agency-Wide | View Report | |
| Federal Housing Finance Agency | Fiscal Year 2022 Management and Performance Challenges | Top Management Challenges | Agency-Wide | View Report | |