Federal Reports

EAC OIG, through the independent public accounting firm of CliftonLarsonAllen LLP, audited EAC's acquisition and procurement of goods and services. The objective of the audit was to determine if EAC had policies and procedures to allow them to be compliant and maintain compliance with specific laws and regulations that govern the federal acquisition process, and to test EAC's level of compliance with these laws and regulations.

At the request of the Tennessee Valley Authority's (TVA) Supply Chain and Senior Vice President, Generation Construction, the OIG audited the costs billed to TVA by AMEC Environment and Infrastructure, Inc., (AMEC) for loading coal combustion by-products from the spill at TVA's Kingston Fossil Plant onto rail cars and/or trucks for off-site disposal under an advance authorization agreement (AA) and AMEC's contract with TVA. The audit included $19.3 million in costs billed to TVA from June 2, 2009, through January 13, 2011. The objective was to determine if AMEC billed TVA in accordance with the terms and conditions of the AA agreement and contract. We determined AMEC overbilled TVA $2,187,410, which included $2,123,694 in overbilled and unsupported standby costs and $63,716 in overbilled tonnage costs. Summary Only