Federal Reports

We performed an inspection to assess the reasonableness of travel reimbursements where employees were (1)in travel status for an extended period of time and/or (2)received significant reimbursements. The scope of the inspection included all reimbursements made to employees during FYs 1999-2006. We found many TVA employees who received significant travel reimbursements and traveled to the same location for extended periods in multiple years. We identified the top 100 travelers for each year reviewed based on the number of days spent in travel status in a single location during FYs 1999-2006 and requested justifications from management for the extensive travel. In summary, we found for the 8 years of travel reimbursements reviewed, there were 434 TVA employees identified as a top 100 traveler in a single year for the years reviewed. During this period, the 434 individuals received reimbursements totaling over $9.6million. While the organizations provided explanations, no documentation was provided to support that consideration was given to changing any official duty stations. The lack of specific justification for extended travel for several individuals over several years to one location raises questions about whether there may be untapped cost saving opportunities. Management generally agreed with our findings and recommendations and is taking or plans to take corrective action.

We conducted a review to determine whether the trust funds administered by River Operations and the Office of Environment and Research were administered in accordance with terms of the agreements and applicable laws and regulations. Our scope included all trust funds with balances or activity from October 2005-January 2007. In summary, we found:No policies or procedures applicable to the creation or administration of trust funds existed; andThe majority of the trust funds were basically inactive; trust funds were established with appropriated funds; and the trust funds received limited oversight.Management generally agreed with our findings and recommendations and is taking or plans to take corrective action.