Date Issued
Report Number
2023-17418
Report Type
Audit
Description
As part of our annual audit plan, we audited costs billed to the Tennessee Valley Authority (TVA) by HJM Forest Resource Management Services, LLC (HJM) under Contract No. 15243 for vegetation management, initial clearing, and maintenance of TVA transmission line rights-of-way. Our audit objective was to determine if costs were billed in accordance with the terms of the contract. Our audit scope included about $16.5 million in costs billed to TVA from September 1, 2020, through December 31, 2022. In summary, we determined costs billed by HJM generally complied with the contract, except for $3,853 in overbilled labor costs due to ineligible premium overtime pay. (Summary Only)
Joint Report
Yes
Participating OIG
Tennessee Valley Authority OIG
Agency Wide
Yes (agency-wide)
Questioned Costs
$0
Funds for Better Use
$0