Federal Reports

We performed an audit of $19.1 million in costs billed to TVA by a contractor for diving services between November 2003 and September 2009. In summary, we determined TVA paid $643,700 in inflated labor costs. Summary Only

We audited $59.5 million of costs billed to TVA by a contractor for the supply of ammonia and urea for TVA's Selective Catalytic Reduction systems. In summary, we found TVA (1) overpaid the contractor $188,231 due to invoice payment errors and the contractor's use of incorrect unit prices, (2) paid $12.4 million for certain charges that could not be validated because of inadequate or missing compensation provisions, and (3) site personnel at a certain fossil plant processed payments for ammonia before the ammonia had been received. Additionally, the quantities of ammonia billed to TVA at this fossil plant were not independently verified. We recommended TVA management recover the overbilled and overpaid costs. Additionally, TVA management should (1) provide training to site personnel on material payment procedures and institute a process for reconciling payments to material receipts, (2) ensure the contract is revised to provide compensation provisions for all costs that are payable by TVA, and (3) revise the receiving procedures at fossil plants to ensure that payments for ammonia are processed after the ammonia has been received and verified. Summary Only

On March 10, 2010, the United States Capitol Police (USCP or Department) Chief of Police (Chief) requested that the Office of Inspector General (OIG) conduct an audit to (1) assess whether the Department has established adequate controls over the budget formulation process to ensure accurate data is collected and developed; (2) if so, determine if staff complied with those controls during the formulation process of the FY 2010 and 2011 budgets; (3) if not, note exceptions and root causes; and (4) determine the reasonableness of the FY 2010 and 2011 revised budgets for personnel compensation and benefits. Our scope included the original and revised/amended FY 2010, and 2011 budget submissions and processes/controls utilized to formulate those submissions.