Federal Reports

The Office of the Inspector General included an audit of Tennessee Valley Authority’s (TVA) corporate contributions in our annual audit plan due to the potential reputational risk associated with contributions that do not comply with TVA policies and procedures. Our audit objective was to determine if corporate contributions were made in compliance with TVA’s Standard Programs and Processes (SPP) 36.001, Corporate Contributions (Contributions Policy).We found 41 contributions totaling $296,582 made using miscellaneous vouchers rather than submitted through TVA’s online request and approval system in violation of TVA’s Contributions Policy. We also noted the Contributions Policy and TVA‑SPP‑13.092, Miscellaneous Vouchers, contradict one another. TVA‑SPP‑13.092, Miscellaneous Vouchers, states miscellaneous vouchers may be used for payment of contributions while the Contributions Policy states all contributions made by TVA must be processed through the Community Relations office to confirm consistent adherence to the approval requirements and minimize overlapping of contributions, including sponsorships.We also found control weaknesses including inadequate segregation of duties, inadequate controls for contribution approvals, and a lack of ongoing technical support for the contributions request and approval system. Additionally, in-kind donations are not managed and tracked as outlined in the Contributions Policy.

The United States Capitol Police (USCP) Office of Inspector General (OIG) Strategic Plan for FY 2021-2025 sets forth our mission, vision, and goals for 5 years. OIG plans to provide positive return on U.S. taxpayer investments by asking the following critical questions of work we plan to undertake: Are we addressing the most important matters? Are we adding value, achieving positive change, or significant results? And, are we making USCP programs and operations more efficient and effective?

We evaluated DIA’s management and oversight of the DoD Joint Reserve Intelligence Program, including the Joint Reserve Intelligence Centers. We also evaluated DIA’s internal management and use of reserve military intelligence capabilities, as well as assessed the effectiveness of the Agency to facilitate, coordinate, and oversee the management of Joint Reserve Intelligence Support Elements and reservists on orders. We issued the classified results of our evaluation, along with six recommendations, in a Final Report dated October 29, 2021.

This report was issued in conjunction with the Office of Inspector General for the Railroad Retirement Board's Semiannual Report to the Congress. It was incorporated by reference in the corresponding Semiannual Report which is available at the link below.