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Brought to you by the Council of the Inspectors General on Integrity and Efficiency
Federal Reports
Report Date
Agency Reviewed / Investigated
Report Title
Type
Location
Environmental Protection Agency
EPA Should Revise Outdated or Inconsistent EPA-State Clean Water Act Memoranda of Agreement
Audit of the Office of Justice Programs National Institute of Justice Cooperative Agreement with the Allegheny County Medical Examiner’s Office, Pittsburgh, Pennsylvania
OIG reviewed the Lenoir City Utilities Board (LCUB), a distributor for TVA power based in Lenoir City, Tennessee. LCUB also operates nonelectric businesses that include gas, water, and sewer utilities. The OIG's review found multiple concerns, including (1) customer classification and metering issues that could impact the proper reporting of electric sales and/or nondiscrimination in providing power to members of the same rate class; (2) noncompliance with certain power contract provisions on executing customer contracts and allocating joint costs between service departments; and (3) weak internal controls related to accuracy of contract demand entered in the billing system and policies over charitable contributions. We also found TVA could enhance oversight of the distributors by developing guidance regarding verification of Standard Industrial Classification (SIC) codes to ensure a company qualifies to receive certain credits.TVA and LCUB agreed with the OIG's recommendations and are taking actions to correct the identified issues. Summary Only