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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
Day and Zimmermann NPS, Inc. – Contract No. 12567
As part of our annual audit plan, we performed an audit of costs billed to the Tennessee Valley Authority (TVA) by Day and Zimmerman NPS, Inc. (DZNPS) for the services of qualified craft, noncraft, or staff augmented personnel to perform modification, outage, supplemental maintenance, and technical support work at TVA nuclear generating sites under Contract No. 11515. Our audit objective was to determine if costs billed to TVA at Sequoyah Nuclear Plant were in compliance with the terms of Contract No.
Hitachi Energy USA, Inc. – Contract No. 13814
We performed an audit of the Tennessee Valley Authority’s (TVA) Contract No. 13814 with Hitachi Energy USA, Inc.
Business Meetings and External Relationship Events
The Tennessee Valley Authority (TVA) routinely engages in business meetings and external relationship events to conduct business and develop improved relationships. TVA Standard Programs and Processes 13.063, Business Meetings & External Relationship Events, requires all employees responsible for planning a business meeting or external relationship event to ensure and document that the (1) business need is justified; (2) expense is reasonable, proper, and an efficient use of TVA resources; and (3)
Sequoyah Nuclear Plant Moisture Separator Reheater Project
During fiscal year 2024, the Tennessee Valley Authority (TVA) communicated its intent to invest approximately $7 billion over the next 20 years to ensure safe and reliable operations of its three nuclear sites. This investment is to extend and preserve the life of its nuclear units and will be accomplished through nuclear life extension (NLE) projects. Moisture separator reheaters (MSRs) are a major plant asset that will be included in the NLE focus. Sequoyah Nuclear Plant’s (SQN) Unit 1 includes six MSRs located at the SQN Turbine Building. These
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