Federal Reports

Land use agreements are contracts that permit operators to use specific Tennessee Valley Authority (TVA) reservoir property for a specific purpose and for a limited amount of time, subject to management and control retained by TVA. Reservoir land use agreements are typically for commercial recreational operations such as campgrounds and marinas. We performed an audit of TVA’s commercial reservoir land use agreements due to reputational risks associated with the potential inconsistent treatment of operators within the program. Our audit objective was to determine if TVA is managing commercial reservoir land use agreements appropriately and in accordance with applicable regulations, policies, and procedures. Our audit scope included commercial reservoir land use agreements (1) in place as of October 1, 2023, and (2) invoiced from October 1, 2021, through September 30, 2023. During this period, TVA had 169 reservoir land use agreements with total billings of approximately $3.6 million.We determined TVA had (1) accurately invoiced most periodic and all minimum rental payments according to payment terms and (2) obtained required certificates of insurance from operators. However, TVA could improve its management of commercial land use agreements by enforcing requirements for (1) operators to submit documentation of gross revenues, which is necessary for verification of rental payments due to TVA; (2) Natural Resources personnel to confirm all security assurances; and (3) campground operators to submit updated annual operating plans.

The Office of the Inspector General evaluated whether TVA’s quality management process for the Colbert Combustion Turbine expansion project was accomplished in a manner to achieve compliance with quality objectives and acceptance criteria. We determine quality management was accomplished by the Engineering, Procurement, and Construction contractor in a manner to achieve compliance with quality objectives and acceptance criteria. However, due to previously identified Original Equipment Manufacturer related risks, we found TVA’s oversight of the Original Equipment Manufacturer’s equipment during fabrication could have been improved.

This report presents the results of our audit of the Impact of Management Operating Data System on Postal Service Costing.

Our ongoing audit objective is to determine whether First Responder Network Authority (FirstNet Authority) is ensuring that AT&T is achieving the desired results for Nationwide Public Safety Broadband Network (NPSBN) coverage for each state and territory. During our fieldwork, we observed an issue that poses a risk of overstating the coverage area and services the network provides. FirstNet Authority measures NPSBN Band 14 coverage at a signal strength over 15 times less powerful than the one AT&T (the NPSBN contractor) uses to report its commercial non-Band 14 network to FirstNet Authority. This could indicate that the total area AT&T reports as Band 14 coverage is overstated, and the services provided in the coverage area are not sufficient to allow first responders to effectively respond to emergencies. This difference can adversely impact NPSBN services and ultimately affect public safety users’ ability to communicate with each other during emergencies. We believe that management attention is warranted to ensure that the NPSBN provides consistent, reliable service to public safety users.