Federal Reports

The Office of the Inspector General (OIG) performed the procedures, which were requested and agreed to by Tennessee Valley Authority management solely to assist management in determining the validity of the Winning Performance (WP)/Executive Annual Incentive Plan measures for fiscal year (FY) ending September 30, 2025.  Tennessee Valley Authority management is responsible for the WP measures data provided. In summary, procedures applied by the OIG found the:

• FY 2025 WP goals for the enterprise measures were properly approved.
• Actual FY to-date results for the enterprise measures agreed with the underlying support, without exception.
• FY 2025 WP, Executive Annual Incentive Plan, and Chief Executive Officer payout percentages provided by the Enterprise Financial and Performance Reporting organization on October 31, 2025, were mathematically accurate and agreed with the OIG’s recalculation.

The Occupational Safety and Health Administration states that establishing a safety and health program is one of the most effective ways of protecting workers.  The Tennessee Valley Authority (TVA) Standard Programs and Processes (SPP) 18.004, Contractor Safety Management, establishes the contractor safety program and defines oversight requirements for managed task contractors and subcontractors working on TVA-owned-or-controlled sites to meet state and federal safety and health regulations.  

TVA-SPP-18.004 outlines several contract pre-mobilization requirements, including requiring all contractors to submit a Site-Specific Safety and Health Plan (SSSHP), which should adequately identify hazards inherent to the work environment and address safe-work practices based on the scope of work identified in the contract.  In addition, the process requires (1) a TVA Contractor Oversight Representative (COR) be assigned as the single point of contact for providing appropriate technical direction and oversight of work performed by each contractor and (2) TVA Safety to conduct audits of contractor safety performance.  Due to the importance of the health and safety of personnel working at TVA sites, we performed an evaluation of TVA’s oversight of contractor safety.

We determined TVA was not providing adequate oversight of contractor safety in accordance with the contractor safety program.  While some oversight was provided through tracking and trending of contractor safety performance, there were several areas that were not adequate.  Specifically, TVA (1) could not provide completed SSSHPs for some contracts, (2) could not identify the COR for most of the contracts we reviewed or provide documentation that some of their responsibilities were being performed, and (3) did not perform safety audits as required.

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

An Electronic Specialist based in Boston, Massachusetts, resigned from her position on November 4, 2025, as a result of our investigation. We found that she violated company policies by misusing her rail pass privileges to provide pass travel tickets to unauthorized passengers. Our investigation identified 20 tickets booked in the employee’s name that were used by third parties while the employee was at work.

Letter to Office of Management and Budget regarding OIG’s fiscal year 2024 risk assessment for the Government Charge Card Abuse Prevention Act of 2012

Memorandum to the Chairman of the Board regarding OIG’s fiscal year 2024 risk assessments for the Government Charge Card Abuse Prevention Act of 2012