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Continuity of Operations Plan

Report Information

Date Issued
Report Number
2023-17415
Report Type
Audit
Description
Continuity of operations (COOP) is an effort within the executive office of the President of the United States and individual federal executive departments and agencies to ensure that mission essential functions continue to be performed during disruption of normal operations. Mission essential functions are a limited set of agency-level functions that are directly related to accomplishing the mission of the organization and must be continued throughout, or resumed rapidly after, a disruption of normal activities.We included an audit of the Tennessee Valley Authority’s (TVA) COOP plan on our annual audit plan due to the operational risks that could result from noncompliance with federal continuity guidance and/or inadequate COOP plan implementation. Our audit objective was to determine if TVA's COOP plan complies with applicable laws, regulations, and executive orders and has been adequately implemented. Our audit scope included the TVA COOP plans and applicable laws, regulations, and executive orders implemented as of December 31, 2022.We determined TVA’s COOP plan generally complies with applicable laws, regulations, and executive orders and has been adequately implemented. However, we identified three instances in which TVA’s COOP plan is not currently in compliance with federal continuity directive guidance, including:• Annual COOP training for TVA employees is not currently required.• COOP program essential records are not adequately maintained.• One organization’s COOP plan does not include a defined review cadence to ensure timely updates.Additionally, we determined COOP program guidance does not address TVA’s information management policy.
Joint Report
Yes
Participating OIG
Tennessee Valley Authority OIG
Agency Wide
Yes (agency-wide)
Questioned Costs
$0
Funds for Better Use
$0
View report on Oversight.gov

Recommendations

We recommend the Vice President, Security and Resiliency, implement annual continuity of operations training for the TVA workforce in accordance with Federal Continuity Directive-1 requirements.

We recommend the Vice President, Security and Resiliency, work with the Executive Vice President, Office of General Counsel, to complete implementation of processes necessary to ensure timely, complete, and accurate identification and maintenance of continuity of operations essential records for TVA’s mission essential functions in accordance with Federal Continuity Directive-1 requirements.

We recommend the Vice President, Security and Resiliency, work with the Vice President, River and Resources Stewardship, to update River Management Standard Operating Procedure 35.400, River Forecast Center Continuity of Operations Plan, to include a requirement for a minimum annual review frequency.

We recommend the Vice President, Security and Resiliency, update TVA Standard Programs and Processes 35.400, TVA Continuity of Operations Program, and individual mission essential function continuity of operations plans as determined necessary to include guidance addressing the requirements for continuity of operations planning information noted in TVA Standard Programs and Processes 12.002, TVA Information Management Policy.