Federal Reports

In response to requests from stakeholders, we scheduled an evaluation to determine if the Tennessee Valley Authority (TVA) complied with the 2016 Board Practice regarding memberships in external organizations.We found no evidence TVA was out of compliance with the TVA Memberships in External Organizations Board Practice. We did not identify any evidence of direct lobbying or litigation on behalf of TVA; however, the external organizations do not administratively segregate TVA’s funds, so we were unable to determine if the funds were used for lobbying or litigation. We also found all contracts or membership agreements contained required language limiting the use of TVA funds for prohibited activities such as litigation or lobbying; however, TVA does not have a contract or membership agreement with one external organization.We also identified opportunities for improvement related to TVA’s management of memberships in external organizations. Specifically, we determined TVA could (1) provide training of employees participating in committee or leadership roles in external organizations and (2) benefit from the coordination of all memberships in external organizations with the Office of the General Counsel to confirm all legal and ethical requirements are met.

The referenced document is GPO OIG Fiscal Year (FY) 2022 Annual Work Plan (AWP). In addition to providingbackground information on the OIG such as our responsibilities and organization, it outlines theongoing and planned work for the coming year. As with any plan, it is not a contract but rather aframework for the coming year. It is subject to constant review to account for emerging issues and priorities.

We assessed the adequacy of FS’ policies and procedures to ensure duties and responsibilities of personnel are adequately segregated from initiating, approving, or executing reimbursable agreements or CSAs.

Fall 2021 GPO OIG Semiannual Report to Congress April 1, 2021 - September 30, 2021

The Office of the Inspector General conducted a review of the Lagoon Creek Combined Cycle (LCCC) Plant to identify factors that could impact LCCC’s organizational effectiveness. During the course of our evaluation, we identified behaviors that had a positive impact on LCCC including positive relationships between team members and most management. However, we also identified a behavioral risk related to communication with first-line management. In addition, we identified an operational risk related to training that could hinder LCCC’s effectiveness. According to the LCCC manager-integrated combined cycle and combustion turbine site, actions are being taken to address these training concerns.

The Office of the Inspector General conducted a review of the Lagoon Creek Combustion Turbine (LCCT) Plant to identify factors that could impact LCCT’s organizational effectiveness. During the course of our evaluation, we identified behaviors that had a positive impact on LCCT; however, we also identified some behavioral risks associated with team conflicts. In addition, we identified risks to operations that, if unaddressed, could hinder LCCT’s effectiveness. These were related to (1) perceptions of not having parts needed to perform job responsibilities and a lack of money for projects or equipment repairs and (2) training.

OIG data analytics identified districts with high amounts of vehicle supplies expenses recorded to Account Identifier Code (AIC) 594, Vehicle Supplies Expense. Based on our data analysis for fiscal year (FY) 2020 through Quarters (Q) 1 through 3, FY 2021 (October 1, 2020, through June 30, 2021), we identified the Pratt and Metropolitan Station POs had vehicle supplies expenses totaling $40,850 combined. This represents 43 percent of the district’s vehicle supplies expenses recorded in AIC 594. The Pratt Station represented 28 percent and the Metropolitan Station represented 15 percent.The objective of this audit was to determine whether vehicle, fuel, and oil expenses for the Pratt and Metropolitan Station POs were appropriate and properly supported and processed.