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Agreed-Upon Procedures for TVA Fiscal Year 2011 Performance Measures

Report Information

Date Issued
Report Number
2011-14236
Report Type
Audit
Description
We performed four agreed-upon procedures that were requested solely to assist management in determining the validity of the Winning Performance payout awards for the year ended September 30, 2011.Results of the procedures applied follow. In summary,The fiscal year (FY) 2011 WP goals were properly approved, including two changes approved on August 15, 2011 and August 24, 2011. These two changes affected 16 scorecards and resulted in increases to the payout.The actual year to date FY 2011 measures for the Strategic Business Unit and Business Unit scorecards agreed with the respective supporting documentation provided.The two actual year to date incentivized TVA Corporate balanced scorecard measures agreed with the underlying support provided.The mathematical accuracy of the payout percentages and subsequent changes were verified by the OIG through recalculation. Summary Only
Joint Report
Yes
Participating OIG
Tennessee Valley Authority OIG
Agency Wide
Yes (agency-wide)
Questioned Costs
$0
Funds for Better Use
$0

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