All Reports

The Office of the Inspector General conducted a review of Kingston Fossil Plant (KIF) organization to identify factors that could impact KIF’s organizational effectiveness. During our evaluation, plant personnel informed us that interactions with management and between coworkers were generally positive, although behavioral concerns regarding one individual were identified. In addition, plant personnel expressed concerns regarding (1) condition of assets, (2) staffing challenges, and (3) communication related to the future of KIF.

Due to risks associated with adopting unproven or immature technologies, the Office of the Inspector General conducted an evaluation to assess the Tennessee Valley Authority’s (TVA) methods for evaluating new technologies. We determined TVA has not established consistent methods for evaluating new technologies. Specifically, we found TVA has not (1) adopted a formal method for evaluating technology readiness or (2) managed technology readiness throughout projects.

The Federal Information Security Modernization Act of 2014 (FISMA) requires each agency’s Inspector General (IG) to conduct an annual independent evaluation to determine the effectiveness of the information security program (ISP) and practices of its respective agency. Our audit objective was to determine the effectiveness of Tennessee Valley Authority’s (TVA) ISP and practices as defined by the Fiscal Year (FY) 2022 Core IG Metrics Implementation Analysis and Guidelines (see Appendix B).

The Office of the Inspector General included an audit of the Tennessee Valley Authority’s (TVA) Back to Business Credit Program (Program) in our annual audit plan due to reputational and financial risks associated with the Program. Our audit objective was to determine if adequate controls were in place to ensure Back to Business credits were provided to businesses in compliance with Program guidelines.

At the request of the Tennessee Valley Authority's (TVA) Supply Chain, we examined the cost proposal submitted by a company for coal combustion residual program management services. Our examination objective was to determine if the company's cost proposal was fairly stated for a planned 20-year contract.In our opinion, the company's cost proposal was unsupported and overstated. The company informed us that it did not have financial statements or other actual historical cost documentation to support its proposed costs.

The Office of the Inspector General conducted a review of Bull Run Fossil Plant (BRF) organization to identify factors that could impact BRF’s organizational effectiveness. Additionally, the scope of this evaluation included identifying lessons learned for future coal plant closures. During the course of our evaluation, we identified positive interactions between coworkers and with various levels of plant management.

Due to the risk of employee exposure to toxic vapors, gases, dust, or oxygen deficiency, the Tennessee Valley Authority (TVA) Office of the Inspector General (OIG) performed an evaluation of TVA’s Respiratory Protection Program at nonnuclear facilities. The objective of this evaluation was to determine if selected respiratory protection procedures were being performed at nonnuclear facilities.The OIG determined some respiratory protection procedures were not being performed as required.

The Office of the Inspector General conducted an evaluation to determine if the Tennessee Valley Authority (TVA) was accurately calculating and reporting its capacity to meet energy demand. We made recommendations for TVA management to: (1) improve or create new processes to define how capacity should be calculated, used, and reported, internally and externally, (2) correct reporting errors identified and implement controls to prevent future recurrence, and (3) continue to evaluate the risk posed by TVA's current system position and take actions as necessary to address.

At the request of the Tennessee Valley Authority's (TVA) Supply Chain, we examined the cost proposal submitted by a company for coal combustion residual (CCR) program management services. Our examination objective was to determine if the company's cost proposal was fairly stated for a planned 20-year contract.In our opinion, the company's cost proposal was overstated.

The Office of the Inspector General conducted an audit to determine the effectiveness of endpoint protection on Tennessee Valley Authority’s (TVA) desktops and laptops. We found several areas of TVA’s endpoint protection program to be generally effective; however, we identified two issues that should be addressed by TVA management to further increase the effectiveness. Specifically, we found (1) TVA does not require endpoint protection for all network connections and (2) gaps in TVA policy, procedures, and internal controls. TVA management agreed with our recommendations.