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TVA Fixed-Wing Aircraft Usage

Report Information

Date Issued
Report Number
2023-17426
Report Type
Audit
Description
The Tennessee Valley Authority (TVA) has two fixed wing aircraft (FWA) that are to be used for mission-related transportation and business travel. According to TVA Standard Programs and Processes (SPP) 32.041, Use of TVA Fixed Wing Aircraft, its FWA are to be used in support of TVA's mission and congressionally mandated programs, in alignment with TVA Board Practice the Federal Travel Regulation, and other pertinent regulatory governance. In 2018, we performed an audit of TVA’s FWA and found TVA was not complying with various federal regulations and TVA policies and procedures regarding the use of its FWA. Due to the high number of issues found during our previous audit, we performed this follow-up audit to determine if TVA is complying with applicable laws and regulations and TVA policies and procedures regarding the use of its FWA. Our audit scope included all flight legs by TVA’s FWA between January 1, 2021, and January 31, 2023.We determined TVA was not in compliance with federal regulations related to (1) performing cost comparisons, (2) obtaining management authorizations to fly, and (3) reporting appropriate flight data to the General Services Administration. Additionally, TVA was not in compliance with its policies and procedures regarding (1) approving exceptions to flight restrictions, (2) documenting flight authorizations and business justifications, (3) providing timely flight approvals, and (4) performing semi annual audits. In addition, we noted a lack of clarity in TVA policies and procedures regarding required use travel.
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 Senior Vice President, Resource Management and Operations Services, verify all senior federal travelers and nonfederal travelers are reported in the Senior Federal Travel Reporting semiannually.

We recommend the Senior Vice President, Resource Management and Operations Services, work with applicable Tennessee Valley Authority groups to ensure complete and accurate Federal Aviation Interactive Reporting System data is being obtained and submitted to General Services Administration on a quarterly basis.

We recommend the Senior Vice President, Resource Management and Operations Services, implement a process to ensure that exceptions to restrictions for allowed passengers are documented with the Chief Executive Officer and the Office of General Counsel concurrence prior to flights.

We recommend the Senior Vice President, Resource Management and Operations Services, reinforce the requirement in the Tennessee Valley Authority Standard Programs and Processes 32.040 that Aviation Services conduct a full review of all travel related flights to ensure adequate documentation and authorization is maintained for every flight.

We recommend the Senior Vice President, Resource Management and Operations Services, develop a process to ensure Aviation Services’ approval, and executive review, occur prior to each flight.