Federal Reports

EAC OIG, through the independent public accounting firm of Clifton Gunderson LLP, audited $33.9 million in funds received by Oregon Secretary of State under the Help America Vote Act. The objectives of the audit were to determine whether the Secretary of State (1) used payments authorized by Sections 101, 102, and 251 of HAVA in accordance with HAVA and applicable requirements; (2) accurately and properly accounted for property purchased with HAVA payments and for program income; and (3) Met HAVA requirements for Section 251 funds for an election fund and for a matching contribution.

Tennessee Valley Authority (TVA) is engaged in responding to one of the largest spills in its history, the ash spill at Kingston Fossil Plant (KIF) in which 5.4 million cubic yards of ash poured onto adjacent land and into the Emory River. This report focuses on (1) TVA's initial emergency response, including implementation and utilization of the National Incident Management System (NIMS); (2) TVA's actions to quickly respond to the media; and (3) reparations to the victims and restoration of the affected Roane County community. In summary, we found:TVA has not implemented NIMS in accordance with Homeland Security Presidential Directive (HSPD)-5 which hampered communications and delayed certain emergency response actions following the spill.TVA's actions for responding quickly to media and public inquiry resulted in releases of inaccurate and inconsistent information and subsequent public criticism which caused reputational harm.TVA has responded effectively to victims in the affected area, however, failure to communicate the claims policy and decisions in a timely manner increased settlement expectations for some.TVA management generally agreed with and is taking actions to address the recommendations. Specifically, management plans to: (1) fully implement NIMS, ensure required NIMS training is completed, and evaluate the implementation of best practices identified by the Roane County Emergency Management Director; (2) document the protocol and verification process for the release of media statements and maintain verification that the appropriate processes were followed; and (3) continue to work with the communities and local residents to improve the communications related to TVA's efforts with property acquisition and claims process.

The audit objectives were to determine whether program funds were managed in accordance with the ARC and Federal grant requirements