All Reports

We are pleased to present our report for the period October 1, 2023, to March 31, 2024. Serving in our oversight role, the Office of the Inspector General continues to identify risks to operations, ways to save or recover money, make recommendations to improve operations, and prevent and detect fraud, waste, and abuse.

North American Electric Reliability Corporation (NERC) Emergency Preparedness and Operations (EOP) standard 011-2, was approved by the Federal Energy Regulatory Commission on August 24, 2021, with an effective date of April 1, 2023. EOP-011-2 includes a requirement to implement and maintain a cold weather preparedness plan for generating units with 7 required elements. EOP-011-2 also includes a requirement for evidence documenting the plan was implemented and maintained as well as evidence that applicable personnel completed training on the cold weather preparedness plan.

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.

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.

North American Electric Reliability Corporation (NERC) Emergency Preparedness and Operations (EOP) standard 011-2, was approved by the Federal Energy Regulatory Commission on August 24, 2021, with an effective date of April 1, 2023. EOP-011-2 includes a requirement to implement and maintain a cold weather preparedness plan for generating units with 7 required elements. EOP-011-2 also includes a requirement for evidence documenting the plan was implemented and maintained as well as evidence that applicable personnel completed training on the cold weather preparedness plan.

The Office of the Inspector General performed an audit of a TVA hydroelectric facility to determine if the network architecture and assets in use to support site business and operations were compliant with TVA policies, procedures, and identified best practices. We determined several areas of the network architecture and assets did not follow TVA policies, procedures, or identified best practices.

We performed an audit of the Tennessee Valley Authority’s (TVA) invoice review and 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 nonreceiving contracts and POs with fiscal year 2021 invoiced costs totaling $3,554,951,594.

We performed an audit of costs billed to the Tennessee Valley Authority (TVA) by GE Hitachi Nuclear Energy Americas LLC (GEH) for nuclear steam supply system refueling and inspection outage services at TVA’s Browns Ferry Nuclear Plant under Contract No. 10354. Our audit objective was to determine if costs were billed in compliance with the contract’s terms.

We performed an audit of costs billed to the Tennessee Valley Authority (TVA) by GE Hitachi Nuclear Energy Americas LLC (GEH) for nuclear steam supply system refueling and inspection outage services at TVA's Browns Ferry Nuclear Plant under Contract No. 10354. Our audit objective was to determine if costs were billed in compliance with the contract's terms.

The Office of the Inspector General performed an audit to determine if TVA’s security controls were appropriately configured to protect corporate Wi-Fi networks. Our scope was limited to Wi-Fi networks maintained by TVA’s Technology and Innovation organization. We determined TVA’s security controls related to overall architecture design and implementation were generally configured appropriately to protect corporate Wi Fi networks. However, we identified several areas that should be addressed to further improve the security of corporate Wi-Fi networks.