All Reports

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.

The Tennessee Valley Authority’s (TVA) Executive Policy 37.000, Real Property, states that a strategic guiding principle for management of TVA’s real-property portfolio is to “manage real property from an enterprise perspective and invest in core assets to improve condition, safety, and utilization.” TVA’s real property database lists 3,247 active buildings. Additionally, TVA has 75 bridges that it inspects on a routine basis.

The Office of the Inspector General performed an audit to determine the effectiveness of the Tennessee Valley Authority’s (TVA) business application retirement process. Our scope included application retirement requests in TVA’s ticketing system as of December 6, 2023. We determined TVA's business application retirement process was ineffective. Specifically, the application retirement process did not (1) have clear ownership and accountability, (2) have effective controls to prevent duplicate requests and incomplete data, and (3) align with best practices.

We included an audit of the Tennessee Valley Authority’s (TVA) management of early payment discounts on vendor invoices in our annual audit plan as a follow up to audit 2017-15500, Early Payment Discounts on Vendor Invoices, dated May 30, 2018, where we reported TVA missed 19 percent of all early payment discount opportunities. Our audit objective was to determine if early payment discounts are appropriately managed by TVA.

Due to the risk of employee exposure to airborne radioactive materials and industrial/chemical airborne hazardous materials at the Tennessee Valley Authority’s (TVA) nuclear plants, we performed this evaluation of the radiological respiratory program. We found the selected respiratory requirements we reviewed for TVA’s Nuclear Power Group Standard Programs and Processes 05.10, Radiological Respiratory Protection Program, were being performed as required at TVA’s nuclear plants.

As part of our annual audit plan, we performed an audit of costs billed to the Tennessee Valley Authority (TVA) by USA DeBusk, LLC (DeBusk) for industrial cleaning services provided under Contract Nos. 12042 and 17143. Our audit objective was to determine if the costs were billed in compliance with the terms of the contracts. Our audit scope included approximately $16 million in costs billed between January 1, 2021, and November 30, 2022, including $13.3 million in costs billed under Contract No. 12042 and $2.7 million billed under Contract No. 17143.