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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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Welcome To Our New Site

We have recently upgraded our website including a new web address/URL. Please make sure to update any bookmarks you have stored in your browser.

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 - 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

Office of the Inspector General Semiannual Report - Fall 2023

We are pleased to present our report for the period April 1, 2023, to September 30, 2023. In this semiannual period, our audit, evaluation, and investigative activities identified more than $67.7 million in questioned costs; funds to be put to better use; recoveries, fees, and fines; waste/other monetary loss; and opportunities for TVA to improve its programs and operations. TVA relies on contractors and vendors to access materials, build and maintain assets, and innovate new technology to support and advance operations.

Semiannual Report

LATEST OIG REPORTS

Selection Process for Major Equipment Suppliers

Report Number
2024-17493

The Office of the Inspector General determined that bid evaluation and negotiation processes related for major equipment suppliers of gas construction projects were operating as intended; however, improvements were needed in TVA’s solicitation process. Specifically, we identified an opportunity for improvement related to the development of technical standards used in the solicitation process.

Inspection / Evaluation

BFI Waste Systems of North America, LLC dba South Shelby Landfill - Contract No. 15327

Report Number
2024-17479

We performed an audit of costs billed to the Tennessee Valley Authority (TVA) by BFI Waste Systems of North America, LLC dba South Shelby Landfill (BFI) for the transportation and off-site disposal of coal combustion residual (CCR) material from TVA’s Allen Fossil Plant to BFI’s South Shelby Landfill under Contract No. 15327. Our audit objective was to determine if costs were billed in compliance with the contract’s terms.

Audit

Wesco Distribution, Inc. – Contract No. 13421

Report Number
2024-17470

We performed an audit of costs billed to the Tennessee Valley Authority (TVA) by Wesco Distribution, Inc., (Wesco) for operations materials and industrial equipment as part of TVA’s integrated supply program under master Contract No. 13421. Under the contract, TVA pays Wesco the established rates in the contract’s pricing schedules for inventory items that have a unique item number assigned.

Audit

TVA’s Portfolio Management Process

Report Number
2023-17461

The Office of Inspector General determined that the Tennessee Valley Authority’s portfolio management process is not operating as intended. Specifically, we found: • Some types of projects did not follow the portfolio management process as required by Tennessee Valley Authority-Standard Programs and Processes 19.003. In addition, TVA does not have a reverse capital flex list, as described in the Portfolio Management Guide.

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