Image
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.
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 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.
Image
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
Agreed-Upon Procedures for TVA Fiscal Year 2026 Performance Measures
The Office of the Inspector General (OIG) performed the procedures, which were requested and agreed to by Tennessee Valley Authority management solely to assist management in determining the validity of the Winning Performance (WP)/Executive Annual Incentive Plan measures for fiscal year (FY) ending September 30, 2026. Tennessee Valley Authority management is responsible for the WP measures data provided. In summary, procedures applied by the OIG found the:
Emergency Preparedness – Hydro Facilities
The Tennessee Valley Authority (TVA) has 29 hydropower dams and 1 pumped-storage plant capable of providing over 5,000 megawatts of power. TVA’s generating sites can encounter a wide range of emergency incidents including meteorological, technological/industrial, or human events.
Nuclear Summer Readiness
The Tennessee Valley Authority (TVA) operates three nuclear plants capable of generating an average of 8,600 megawatts of electricity.
Fort Loudoun Hydro Unit Two Hydro Life Extension Project
The Tennessee Valley Authority’s (TVA) energy portfolio includes 29 hydroelectric plants, consisting of 109 generating units. The hydro fleet, with a total capacity of 3,783 megawatts, supports TVA’s mission of providing affordable and reliable electricity to the Tennessee Valley while also enabling TVA to manage the river system. TVA’s program to extend the life of the hydro fleet, known as the Hydro Life Extension (HLE) program, outlined a five-year, $800 million plan dedicated to rebuilding hydro units. As of 2022, there were 19 HLE projects, including t
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