Federal Reports

In comparison to the fiscal year (FY) 2008 FISMA report, we found TVA had generally improved in the area of establishing its inventory of systems requiring certification and accreditation and general security awareness training for network users. However, we identified several areas during this year's audit in which (1) performance had declined, or (2) TVA had not completed actions from the prior year's audits.During our FY 2009 review we noted improvements were needed in the following areas: (1) the oversight and evaluation of contractor systems; (2) the POA&M process; (3) the C&A process; (4) incident reporting; and (5) security awareness training. Summary Only

We audited $147.7 million of costs billed to TVA by a contractor for providing security services for TVA facilities. In summary, we found (1) TVA made an erroneous payment of $206,531 to the contractor for costs related to another contract, (2) the contractor overbilled TVA an estimated $72,645 due to miscellaneous unsupported and ineligible costs, and (3) the contractor understated its provisional billing adjustments for 2007 and 2008 by $7,705.The contractor subsequently refunded or provided credits for $247,438, including (1) the erroneous payment of $206,531, and (2) $40,907 of the miscellanious unsupported and ineligible expenses. We recommended TVA management recover the remaining overbilled costs. Summary Only