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For more than 40 years, OIG reviews have focused on helping TVA improve the efficiency and effectiveness of TVA operations, save or recover money, and serve as a deterrent to misconduct and fraud.
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MAKING TVA BETTER
The TVA Office of Inspector General performs a crucial mission by providing independent and objective reporting to the TVA Board, the Congress, and other stakeholders.
For more than 40 years, the TVA OIG has stayed committed to providing an independent analysis of TVA operations and programs to help identify more efficient and effective ways to do business and to prevent and detect fraud, waste, and abuse. In those years, we have seen many changes in TVA and TVA OIG. One constant is the focus on making TVA better by helping TVA save or recover money, reduce risks, and improve operations and working to bring justice to those who commit fraud. Making TVA better is a mutual purpose we share with TVA management, employees, and the TVA Board. It is important to the 10 million people of the Tennessee Valley served by TVA that we approach our work with that purpose every day.
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AUDITS
The Audits team generates and oversees comprehensive financial and performance audits of TVA programs and operations, providing an inclusive picture of TVA's overall fiscal and operational health.
EVALUATIONS
The Evaluation team assesses both operational and management oversight of projects across TVA to ensure objectives and operational functions are achieved effectively and efficiently.
INVESTIGATIONS
The Investigations team proactively and reactively uncovers activity related to fraud, waste, and abuse in TVA programs and operations.
RECENT SEMIANNUAL REPORTS
Semiannual Report – April 1, 2025 – September 30, 2025
We are pleased to present our report for the period April 1, 2025, to September 30, 2025. In this semiannual period, our audit, evaluation, and investigative activities identified more than $31.4 million in questioned costs; funds to be put to better use; recoveries, fees, and savings; and opportunities for the Tennessee Valley Authority (TVA) to improve its programs and operations. This report also includes a feature, “40 Years of Making TVA Better,” that looks back at the last four decades—the environment TVA operated in each decade and the Inspectors General t
Semiannual Report – October 1, 2024 – March 31, 2025
We are pleased to present our report for the period October 1, 2024, to March 31, 2025. In this semiannual period, our audit, evaluation, and investigative activities identified more than $75.1 million in questioned costs; funds put to better use; restitutions, recoveries, fees, and fines; and opportunities for the Tennessee Valley Authority (TVA) to improve its programs and operations.
LATEST OIG REPORTS
TRC Environmental Corporation
We performed an audit of costs billed to the Tennessee Valley Authority (TVA) by TRC Environmental Corporation (TRC) for energy efficiency services provided in support of TVA’s EnergyRight® Services for Business and EnergyRight® Services for Industry under Contract No. 15361. Our audit objective was to determine if the costs billed to TVA were in accordance with the contract terms. Our audit scope included approximately $43.56 million in costs billed to TVA from January 1, 2023, through March 31, 2025.
Third Party Security Controls – BlueCross BlueShield Of Tennessee
Due to the risk of harm to the Tennessee Valley Authority (TVA) from the loss or breach of private information held by a third party, we performed an audit of BlueCross BlueShield of Tennessee’s (BCBST) security controls. Our audit objective was to determine if BCBST has controls in place to meet contract requirements for the protection of data held by the vendor on behalf of TVA.
Transmission Control Center Network Cybersecurity
Due to the importance of protecting the Tennessee Valley Authority’s (TVA) operations from external cyber events, we performed an audit of TVA’s transmission control center network cybersecurity. The audit objective was to determine if TVA has sustainable processes for identifying, implementing, and managing the network architecture to reduce the overall cybersecurity risk to TVA resources in their transmission networks. The audit scope was limited to TVA’s transmission control center network. We made one recommendation to TVA management. The specifics are being
Protection Against a Specific Type of Cyberattack
Due to the importance of protecting the Tennessee Valley Authority (TVA) operations from external cyber events, we audited TVA’s protection mechanisms for a specific cyberattack. Our objective was to determine if TVA’s protection mechanisms to prevent or protect against a specific type of cyberattack were adequately designed, properly implemented, and operating effectively. Specifics are being withheld from public release due to their sensitive nature in relation to TVA’s cybersecurity. We made two recommendations to TVA management.
For more than 40 years, the TVA OIG has stayed committed to providing an independent analysis of TVA operations and programs to help identify more efficient and effective ways to do business and to prevent and detect fraud, waste, and abuse. Making TVA better is a mutual purpose we share with TVA management, employees, and the TVA Board. It is important to the 10 million people of the Tennessee Valley served by TVA that we approach our work with that purpose every day.
Ben R. Wagner
Inspector General