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Report Date	Agency Reviewed / Investigated	Report Title	Type	Location
06/23/2015	Tennessee Valley Authority	Adequacy of the Invoice Approval Process	Audit	Agency-Wide	View Report

Submitting OIG Tennessee Valley Authority OIG Report Description The OIG audited TVA's invoice approval process to (1) assess TVA's policies and procedures related to the review and approval of invoices, (2) determine compliance with applicable policies and procedures, and (3) determine if TVA's invoice approvers have adequate information, including clear contractual compensation provisions and sufficient invoice detail to effectively perform their role. The scope of our audit included Supply Chain non-receiving contracts and purchase orders with fiscal year 2013 payments totaling $3,363,603,152.We found policies and procedures were not followed to ensure effective review and approval of supplier invoices. Specifically, our review of 143 invoices totaling $184,339,674 found inadequate reviews were performed on 104 invoices or 73 percent. Based on our review, we identified several possible underlying causes why effective invoice reviews were not performed: (1) contracts contained unclear and/or conflicting compensation provisions; (2) some contracts do not provide specific requirements regarding invoice detail and for those contracts that do, the requirements are not being followed or enforced; (3) not all relevant contract and purchase orders are attached to the invoice or available in TVA's Enterprise Asset Management (EAM) system; (4) required field invoice approver (FIA) training does not include details on how to access and approve invoices in TVA's EAM system; (5) clear and frequent communication does not always exist between the FIA and contracting officer (CO); (6) an approval stamp used at a nuclear plant implied the OIG reviews the invoices; and (7) the current invoice review process is a manual process within an automated system.We recommended TVA management: (1) develop a contract quality assurance program to ensure clear, concise, and easy to follow compensation terms, (2) ensure the FIAs and contract technical stewards have the most up-to-date terms and conditions of a contract by developing an approach to provide access (dependent upon business need) to contract documents, (3) require training for those accessing and approving invoices in TVA's EAM system, (4) revise policies to require the CO to confirm FIAs understand their responsibilities in approving invoices for payment, and (5) revise policies to clarify CO responsibility for monitoring the invoice approval process and verifying the contractor's invoices contain adequate detail in a format that facilitates the review. In addition, we recommended TVA management utilize the technology available to expedite and improve the invoice review process by implementing automated steps in the invoice review process where possible, including: (1) requiring electronic data from vendors that allows for 100 percent review, (2) setting parameters to identify exceptions, (3) following up on items identified as exceptions before making payment on those items, (4) establishing automatic notifications be sent to FIAs, contract managers, and others regarding exceptions to ensure the exceptions are reviewed, and (5) establishing automated analytical reviews, as necessary.TVA management generally agreed with our findings and stated they would take action to address our recommendations. Report Number 2014-15031 Tennessee Valley Authority OIG Image
06/23/2015		Department of the Army's Engineering Support: Audit of Costs Incurred by CACI Technologies, Inc.	Other	Agency-Wide	View Report

Submitting OIG Special Inspector General for Afghanistan Reconstruction Report Number SIGAR-15-66-FA Special Inspector General for Afghanistan Reconstruction Image
06/23/2015	Department of Housing and Urban Development	SAR 73 - Semiannual Report to Congress for period ending March 31, 2015	Semiannual Report	Agency-Wide	View Report

Submitting OIG Department of Housing and Urban Development OIG Report Number SAR73 Department of Housing and Urban Development OIG Image
06/22/2015	Department of the Treasury	Survey Results Memo: Department of the Treasury's Acquisition and Adoption of the Intlligence Community Information Technology Enterprise Services	Other	Agency-Wide	View Report

Submitting OIG Department of the Treasury OIG Number of Recommendations 0 Report Number OIG-CA-15-020 Department of the Treasury OIG Image
06/22/2015	Internal Revenue Service	The Affordable Care Act: Improvements Are Needed to Ensure the Accuracy of the Allocation of the Health Insurance Provider Fee	Audit	Agency-Wide	View Report

Submitting OIG Treasury Inspector General for Tax Administration Number of Recommendations 1 Report Number 2015-43-049 Treasury Inspector General for Tax Administration Image
06/22/2015	Department of the Interior	Review of Violence Prevention at the Pierre Indian Learning Center	Inspection / Evaluation	Pierre, SD United States	View Report

Submitting OIG Department of the Interior OIG Number of Recommendations 0 Report Number C-IS-BIE-0005-2014 Department of the Interior OIG Image
06/22/2015	Department of the Interior	Review of Violence Prevention at the Cherokee Central Schools	Inspection / Evaluation	Cherokee, NC United States	View Report

Submitting OIG Department of the Interior OIG Number of Recommendations 0 Report Number C-IS-BIE-0010-2014 Department of the Interior OIG Image
06/22/2015	Department of the Interior	Review of Violence Prevention at the Ahfachkee Indian School	Inspection / Evaluation	Clewiston, FL United States	View Report

Submitting OIG Department of the Interior OIG Number of Recommendations 0 Report Number C-IS-BIE-0011-2014 Department of the Interior OIG Image
06/19/2015	Securities and Exchange Commission, Department of Homeland Security	Oversight Review of the National Protection and Programs Directorate, Internal Affairs Division	Review	Agency-Wide	View Report

Submitting OIG Department of Homeland Security OIG Number of Recommendations 24 Report Number OIG-15-108-IQO Department of Homeland Security OIG Image
06/19/2015	Office of Personnel Management	Audit of CareFirst BlueChoice Owings Mills, Maryland	Audit	Agency-Wide	View Report

Submitting OIG Office of Personnel Management OIG Number of Recommendations 0 Report Number 1D-2G-00-14-054 Office of Personnel Management OIG Image

Report Date

Agency Reviewed / Investigated

Report Title

Type

Location

06/23/2015

Tennessee Valley Authority

Adequacy of the Invoice Approval Process

Audit

Agency-Wide

View Report

Submitting OIG

Tennessee Valley Authority OIG

Report Description

The OIG audited TVA's invoice approval process to (1) assess TVA's policies and procedures related to the review and approval of invoices, (2) determine compliance with applicable policies and procedures, and (3) determine if TVA's invoice approvers have adequate information, including clear contractual compensation provisions and sufficient invoice detail to effectively perform their role. The scope of our audit included Supply Chain non-receiving contracts and purchase orders with fiscal year 2013 payments totaling $3,363,603,152.We found policies and procedures were not followed to ensure effective review and approval of supplier invoices. Specifically, our review of 143 invoices totaling $184,339,674 found inadequate reviews were performed on 104 invoices or 73 percent. Based on our review, we identified several possible underlying causes why effective invoice reviews were not performed: (1) contracts contained unclear and/or conflicting compensation provisions; (2) some contracts do not provide specific requirements regarding invoice detail and for those contracts that do, the requirements are not being followed or enforced; (3) not all relevant contract and purchase orders are attached to the invoice or available in TVA's Enterprise Asset Management (EAM) system; (4) required field invoice approver (FIA) training does not include details on how to access and approve invoices in TVA's EAM system; (5) clear and frequent communication does not always exist between the FIA and contracting officer (CO); (6) an approval stamp used at a nuclear plant implied the OIG reviews the invoices; and (7) the current invoice review process is a manual process within an automated system.We recommended TVA management: (1) develop a contract quality assurance program to ensure clear, concise, and easy to follow compensation terms, (2) ensure the FIAs and contract technical stewards have the most up-to-date terms and conditions of a contract by developing an approach to provide access (dependent upon business need) to contract documents, (3) require training for those accessing and approving invoices in TVA's EAM system, (4) revise policies to require the CO to confirm FIAs understand their responsibilities in approving invoices for payment, and (5) revise policies to clarify CO responsibility for monitoring the invoice approval process and verifying the contractor's invoices contain adequate detail in a format that facilitates the review. In addition, we recommended TVA management utilize the technology available to expedite and improve the invoice review process by implementing automated steps in the invoice review process where possible, including: (1) requiring electronic data from vendors that allows for 100 percent review, (2) setting parameters to identify exceptions, (3) following up on items identified as exceptions before making payment on those items, (4) establishing automatic notifications be sent to FIAs, contract managers, and others regarding exceptions to ensure the exceptions are reviewed, and (5) establishing automated analytical reviews, as necessary.TVA management generally agreed with our findings and stated they would take action to address our recommendations.

Report Number

2014-15031