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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
Contractor Rework - Major Projects
To meet the Tennessee Valley region’s growing demand for power, the Tennessee Valley Authority (TVA) is investing in existing assets and new generation. In fiscal year 2025, TVA invested more than $4.6 billion in capital investments and plans to invest $4.2 billion in fiscal year 2026. Due to potential risks to cost and schedule from rework in TVA projects, we performed an evaluation of contractor rework for Major Projects at TVA. The objectives were to evaluate TVA’s oversight of contractor rework and determine if rework was being handled in accordance with con
TVA’s Strategic Fiber Program
Due to constraints on the existing fiber network, in May 2017, the TVA Board of Directors approved the Strategic Fiber Initiative (SFI) with a budget of $300 million to expand TVA’s fiber capacity by 3,500 miles over the course of ten years on 31 prioritized routes. In addition, TVA planned to lease surplus fiber to external entities to help offset a portion of the operational costs. As of January 2026, the 31 routes that were originally scheduled for fiber installation had been reduced to 19 routes and mileage reduced from 3,500 to approximately 1,900 miles to stay wi
System Access Security – Gas Operations
Due to the importance of protecting operational technology from cybersecurity threats, we audited the security of a specific type of system access at the Tennessee Valley Authority’s (TVA) gas sites. Our objective was to determine if a specific type of system access supporting Gas Operations was securely configured and monitored to mitigate cybersecurity threats. We made eight recommendations to TVA management. The specifics are being withheld from public release due to their sensitive nature in relation to TVA’s cybersecurity.
Contract for Nuclear Steam Supply System Refueling and Inspection Services
We performed an audit of costs billed to the Tennessee Valley Authority’s (TVA) by a contractor for nuclear steam supply system refueling and inspection services at TVA’s Watts Bar Nuclear Plant and Sequoyah Nuclear Plant. The contract provided for TVA to compensate the contractor on a time and material or fixed price basis in accordance with the contract’s pricing schedule. In addition, the contract provided that (1) outside personnel used for craft labor would be reimbursed at the contractual TVA Project Maintenance and Modification Agreement rates plus an admi
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