All Reports

The Office of the Inspector General audited TVA’s information technology (IT) equipment inventory to determine if TVA had controls and processes in place to maintain an accurate and complete inventory of IT equipment. Due to the inventory inaccuracies and control weaknesses, we did not test for inventory completeness. Although we found access controls to IT inventory data were effective, we found TVA’s controls and processes in place to maintain an accurate and complete inventory of IT equipment were ineffective.

The Office of the Inspector General identified several instances where time was not accurately reported in the Personnel Qualification and Scheduling program (that is used to track employees’ hours to avoid a violation of the Nuclear Fatigue Rule) and the time-reporting system. However, we were unable to determine if all Nuclear Maintenance employees’ time was accurately reported because we could not account for time that employees were not badged into the protected areas (the area encompassed by physical barriers and to which access is controlled) of the plants.

The Office of the Inspector General conducted an evaluation to determine (1) the effectiveness of the radiation protection program in limiting employee dosage and (2) if notifications were made when required. We determined the Tennessee Valley Authority’s (TVA) radiation protection program was effective in limiting employee dosage levels during calendar years 2019 and 2020. Additionally, we determined the Nuclear Regulatory Commission and TVA personnel were notified, as required, when personnel dosage met regulatory milestones.

As part of our annual audit plan, we audited costs billed to the Tennessee Valley Authority (TVA) by Williams Plant Services, LLC (Williams) under Contract No. 10728 for managed task construction and modification work at TVA's nuclear facilities. The contract provided for TVA to compensate Williams for these services on either a time and materials or fixed price basis. Our objective was to determine if costs billed to TVA were in accordance with the contract's terms.

As part of our annual audit plan, we performed an audit of Tennessee Valley Authority’s (TVA) non-power dam control system cybersecurity. Our objective was to determine if the cybersecurity controls of TVA’s non-power dam control system were operating effectively.In summary, we found (1) no clear ownership of the non-power dam control system, (2) vulnerable versions of operating systems and control system software, (3) inappropriate logical and physical access, and (4) internal information technology controls were not operating effectively or had not been designed and implemented.

The Office of the Inspector General conducted a review of the Browns Ferry Nuclear Plant Radiation Protection (BFN RP) organization to identify factors that could impact BFN RP’s organizational effectiveness. During the course of our evaluation, we identified behavioral and operational factors that are negatively impacting BFN RP’s effectiveness and its ability to meet its responsibilities and support Nuclear’s vision and core principles.

In this semiannual period, our audit, evaluation, and investigative activities identified more than $9.3 million in questioned costs, funds put to better use, recoveries, waste, and opportunities for TVA to improve its programs and operations.

At the request of the Tennessee Valley Authority's (TVA) Supply Chain, we examined the cost proposal submitted by a company for transmission construction services. Our examination objective was to determine if the cost proposal was fairly stated for a planned 5-year, $50 million contract.In our opinion, the company's cost proposal was overstated. Specifically, we found the proposed general liability insurance markup rate was overstated compared to recent actual costs.

Our office, through a partnership with the Pandemic Response Accountability Committee, obtained data from the United States Small Business Administration (SBA) related to their Economic Injury Disaster Loans (EIDL) and Paycheck Protection Program (PPP) loans. We scheduled this audit after identifying potential matches between the SBA data and TVA employees. Our audit objective was to determine if TVA’s policies and procedures are effective in assuring outside employment of TVA employees is properly approved.

The owner of Corrosion Monitoring Services (CMS), a TVA contractor, pleaded guilty to one felony count of Misprision of a Felony, one felony count of Obstruction of Justice and one felony count of Witness Tampering. The charges were related to an allegation that CMS purposefully damaged metal tubes used in an air heating and exchange system at TVA’s former Paradise Fossil Plant in order to repair those tubes under the CMS contract with TVA.