Date Issued
Report Number
2007-505I
Report Type
Audit
Description
Full-time annual employees are eligible to participate in TVA's Tuition Reimbursement Program (TRP). The use of the program has grown significantly since fiscal year (FY) 2003. Payments to employees increased from about $339,000 in FY 2003 to over $985,000 in FY2006. The objective of our review was to assess compliance with TRP policies and procedures. In summary, we identified opportunities for improvement in TRP program controls. Specifically, we noted:Instances of non-compliance with Business Practice18, "Tuition Reimbursement," related to (1) required documentation for program approvals, (2) evidence of satisfactory completion, (3) approval for cost increases, (4) reimbursements for non-allowable expenses, and (5) the requirement to drop inactive participants.Opportunities to improve controls over the program including (1) requiring all participants to sign service agreements, (2) follow-up on satisfactory course completion when tuition reimbursement is approved prior to completion of coursework, (3) ensuring maximum reimbursements are not exceeded, and (4) clarifying acceptable coursework and active participation. Management generally agreed with our recommendations, and we concur with TVA management's planned actions.
Joint Report
Yes
Participating OIG
Tennessee Valley Authority OIG
Agency Wide
Yes (agency-wide)
Questioned Costs
$0
Funds for Better Use
$0