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All Reports

TVA Transmission Network Cybersecurity

Report Number
2024-17523

The Office of the Inspector General performed an audit of TVA’s transmission network cybersecurity.  The audit scope was limited to a specific type of connectivity within TVA’s transmission network.  The audit objective was to determine the level of cybersecurity in place for this type of connectivity.

Audit

Cumberland Combined Cycle Transmission Project

Report Number
2024-17505

In January 2023, the Tennessee Valley Authority (TVA) issued a record of decision to retire and demolish its Cumberland Fossil Plant and replace one of its two units with a natural gas plant.  Subsequently, TVA implemented the Cumberland Energy Solution (CES) project to construct a 1,450-megawatt natural gas-fueled combined cycle (CC) plant.

Inspection / Evaluation

TVA Transmission Capacity

Report Number
2024-17510

The Tennessee Valley Authority's (TVA) transmission planning process includes assessing the capacity of the transmission system to reliably deliver power from generation resources to customer loads.  Due to the importance of ensuring TVA’s transmission system can accommodate its generation strategy and ensure adequate system margins to allow for reliable customer supply, we performed an evaluation to determine if TVA’s plans for transmission capacity support (1) planned generation additions and (2) demand growth.

Inspection / Evaluation

General Ledger Modernization

Report Number
2024-17485

The Tennessee Valley Authority’s (TVA) 5-year Enterprise Technology Plan seeks to transform the way TVA does business through technology and digital innovation.  Digital Finance is one of seven efforts within this multi-year initiative, aimed at modernizing and streamlining TVA’s financial systems and processes.  Modernization of the general ledger (GL) is the first step within Digital Finance. The objectives of the GL Modernization project include implementing an enterprise financial management system with minimal customization, redefining and modernizing TVA’s chart o

Inspection / Evaluation

TVA One Card

Report Number
2024-17501

The Tennessee Valley Authority (TVA) provides credit cards, known as the TVA One Card, to its employees to make purchases for TVA business, such as materials and supplies, travel, meetings and events, fuel for rental vehicles, management expenses, and services.  TVA transitioned from separate corporate credit cards and purchasing cards to the TVA One Card in 2022 and implemented a new expense management system.  For the 12-month period of May 1, 2023, through April 30, 2024, purchases made on the TVA One Card totaled $86.6 million.

Audit

TVA’s Solar Power Purchase Agreements

Report Number
2024-17482

The Tennessee Valley Authority (TVA) has set a goal of increasing its solar capacity to 10,000 megawatts by 2035.  Due to issues in the solar industry resulting in project delays and price increases, we performed an audit of TVA’s solar power purchase agreements (PPAs).  Our audit objectives were to determine (1) how supply chain disruptions, construction and in‑service delays, contract restructuring, and other factors have affected TVA’s solar PPAs and (2) if any restructured PPAs are still in TVA’s financial interest.

Audit

Cybersecurity Vulnerability Management

Report Number
2024-17508

The Office of the Inspector General performed an audit of the Tennessee Valley Authority’s (TVA) cybersecurity vulnerability management program.  Our objective was to determine if TVA is compliant with the Cybersecurity and Infrastructure Security Agency (CISA) Binding Operational Directive (BOD) 22-01, Reducing the Significant Risk of Known Exploited Vulnerabilities (KEVs), and CISA BOD 19-02, Vulnerability Remediation Requirements for Internet-Accessible Systems. 

Audit

Independent Examination of Cost Proposal for New Caledonia Gas Plant

Report Number
2024-17524

At the request of the Tennessee Valley Authority’s (TVA) Supply Chain, we examined the cost proposal submitted by a contractor for the New Caledonia Gas Plant.  Our examination objective was to determine if the cost proposal was fairly stated.  The contractor proposed a target cost estimate (TCE) of approximately $474.7 million for the construction of a potential simple cycle natural gas electricity generating plant at TVA’s New Caledonia site in Steens, Mississippi.

Audit

Burns and McDonnell Engineering - Contract No. 15388

Report Number
2024-17477

We performed an audit of the costs billed to the Tennessee Valley Authority (TVA) by Burns & McDonnell Engineering Company, Inc (B&M) under Contract No. 15388 for engineering services.

Audit

Gas Plant Overtime

Report Number
2024-17511

The Tennessee Valley Authority (TVA) currently operates 101 natural gas- and fuel oil-fired generators at 18 sites.  During 2020, we performed an evaluation of overtime worked at TVA gas plants and found a significant amount of overtime was being worked by employees at some plants.  In response to that evaluation, TVA hired additional full-time employees at some gas plants.  However, overtime worked at gas plants has continued to increase since our previous evaluation.

Inspection / Evaluation