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Who We Are

Over the past 35 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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What We Do

The Audits team performs a wide variety of engagements designed to promote positive change and provide assurance to TVA stakeholders

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Why We Do It

Our vision is to make TVA better

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Tennessee Valley Authority Home

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 35 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.

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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. 

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INVESTIGATIONS

The Investigations team proactively and reactively uncovers activity related to fraud, waste, and abuse in TVA programs and operations.

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RECENT SEMIANNUAL REPORTS

Office of the Inspector General Semiannual Report - Fall 2024

We are pleased to present our report for the period April 1, 2024, to September 30, 2024. In this semiannual period, our audit, evaluation, and investigative activities identified more than $48.4 million in questioned costs; funds put to better use; recoveries, fees, and fines; and opportunities for the Tennessee Valley Authority (TVA) to improve its programs and operations.

Semiannual Report

Office of the Inspector General Semiannual Report - Spring 2024

We are pleased to present our report for the period October 1, 2023, to March 31, 2024. Serving in our oversight role, the Office of the Inspector General continues to identify risks to operations, ways to save or recover money, make recommendations to improve operations, and prevent and detect fraud, waste, and abuse.

Semiannual Report

LATEST OIG REPORTS

Cybersecurity Vulnerability Management

Report Number
2024-17508

The Office of the Inspector General performed an audit of the Tennessee Valley Authority’s (TVA) cybersecurity vulnerability management program.  Our objective was to determine if TVA is compliant with the Cybersecurity and Infrastructure Security Agency (CISA) Binding Operational Directive (BOD) 22-01, Reducing the Significant Risk of Known Exploited Vulnerabilities (KEVs), and CISA BOD 19-02, Vulnerability Remediation Requirements for Internet-Accessible Systems. 

Audit

Independent Examination of Cost Proposal for New Caledonia Gas Plant

Report Number
2024-17524

At the request of the Tennessee Valley Authority’s (TVA) Supply Chain, we examined the cost proposal submitted by a contractor for the New Caledonia Gas Plant.  Our examination objective was to determine if the cost proposal was fairly stated.  The contractor proposed a target cost estimate (TCE) of approximately $474.7 million for the construction of a potential simple cycle natural gas electricity generating plant at TVA’s New Caledonia site in Steens, Mississippi.

Audit

Burns and McDonnell Engineering - Contract No. 15388

Report Number
2024-17477

We performed an audit of the costs billed to the Tennessee Valley Authority (TVA) by Burns & McDonnell Engineering Company, Inc (B&M) under Contract No. 15388 for engineering services.

Audit

Gas Plant Overtime

Report Number
2024-17511

The Tennessee Valley Authority (TVA) currently operates 101 natural gas- and fuel oil-fired generators at 18 sites.  During 2020, we performed an evaluation of overtime worked at TVA gas plants and found a significant amount of overtime was being worked by employees at some plants.  In response to that evaluation, TVA hired additional full-time employees at some gas plants.  However, overtime worked at gas plants has continued to increase since our previous evaluation.

Inspection / Evaluation

VIEW ALL REPORTS

For over 35 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