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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 – October 1, 2025 – March 31, 2026
We are pleased to present our report for the period October 1, 2025, to March 31, 2026. In this semiannual period, our audit, evaluation, and investigative activities identified more than $41.7 million in questioned costs, recoveries, fees, and savings; and opportunities for Tennessee Valley Authority (TVA) to improve its programs and operations. In our semiannual report feature, we discuss TVA’s role and challenges in Energizing the Valley’s and America’s Future.
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
LATEST OIG REPORTS
Contract For Construction Permit Application
We performed an audit of costs billed to the Tennessee Valley Authority (TVA) by a contractor for services in connection with the construction permit application for deployment of a BWRX-300 small modular reactor at the TVA Clinch River Nuclear site. Our audit objective was to determine if costs billed to TVA were in accordance with the contract’s terms. Our audit scope included approximately $31.6 million in costs billed from July 1, 2022, through August 31, 2025.
Contract for Cooling Tower Fill Repair
We performed an audit of costs billed to the Tennessee Valley Authority (TVA) by a company for services related to cooling tower fill repair at Watts Bar Unit 1. The objective of our audit was to determine if costs were billed in compliance with the contract’s terms. Our audit scope included about $18.4 million in costs paid from October 2, 2023, through December 31, 2025.
Allen Aeroderivative Combustion Turbines
The Tennessee Valley Authority (TVA) initiated the Allen Aeroderivative Combustion Turbine (CT) project in May 2023. The purpose of the project was to install 6 aeroderivative CTs that would replace 200 of the 240 megawatts lost when TVA demolished 16 CT units at the Allen CT site in Memphis, Tennessee. TVA’s Generation Projects and Outage Management organization is responsible for executing the Allen Aeroderivative CT project. Because aeroderivative technology is new to TVA, we performed an evaluation to determine whether the Allen Aeroderivative CT project (1) 
Fast Charge Network Program
The Tennessee Valley Authority (TVA) entered into a partnership with state agencies, local power companies (LPCs), and third-party developers to create a foundational network of publicly available electric vehicle (EV) fast-charging stations in its seven-state region. The Fast Charge Network (FCN) program was designed to support installation of fast charging stations at least every 50 miles along interstates and major highways.
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