The OIG audited TVA's fraud risk management activities to determine if it had incorporated the practices in its organizational culture and structure conducive to fraud risk management as identified by the U.S. Government Accountability Office (GAO) framework for managing fraud risk. In summary, we found while TVA has attempted to demonstrate a senior-level management commitment to integrity through various ethics and code of conduct policies, improvements are needed in TVA's practices to combat fraud and involve all levels of the agency in setting an antifraud tone. In addition, TVA management has not formally designated an entity to design and oversee fraud risk management activities. We recommended TVA management consider (1) developing policies and practices that directly communicate the senior-level commitment to combating fraud; (2) implementing practices, such as training and other fraud-awareness activities, that involve all levels of TVA in setting an antifraud tone that permeates the organizational culture; and (3) designating an entity within TVA to lead fraud risk management activities in accordance with the guidelines provided by the GAO framework. TVA management agreed with our recommendations, stating they were consistent with Public Law 114-186 signed by President Obama on June 30, 2016.
| Report Date | Agency Reviewed / Investigated | Report Title | Type | Location | |
|---|---|---|---|---|---|
| Tennessee Valley Authority | TVA Fraud Risk Management | Audit | Agency-Wide | View Report | |
| Department of Energy | Battelle’s Pacific Northwest National Laboratory Procurement Activities | Audit |
|
View Report | |
| Department of Housing and Urban Development | Central City Housing Development Corporation, New Orleans, LA, Did Not Always Operate Satchmo Plaza in Accordance With Its Regulatory Agreement and HUD Requirements | Audit |
|
View Report | |
| Department of the Treasury | Vulnerabilities in Security Controls Over Mint’s Systems Need to Be Addressed | Audit | Agency-Wide | View Report | |
| Gulf Coast Ecosystem Restoration Council | Gulf Coast Ecosystem Restoration Council’s Records Management System Needs Improvement | Audit | Agency-Wide | View Report | |
| Troubled Asset Relief Program | SIGTARP's Quarterly Report to Congress - Q3 2016 | Semiannual Report | Agency-Wide | View Report | |
| AmeriCorps | Allegations of Prohibited Activity – Using Federal Funds for Needle Exchange Program (Unfounded) | Investigation |
|
View Report | |
| AmeriCorps | Allegations of Abortion-Related Prohibited Activity (Unfounded) | Investigation | Agency-Wide | View Report | |
| Peace Corps | Audit of Peace Corps/Senegal 2016 | Audit | Agency-Wide | View Report | |
| Department of Defense | Army General Fund Adjustments Not Adequately Documented or Supported | Audit | Agency-Wide | View Report | |
