All Reports

The Office of the Inspector General conducted a review of the Lagoon Creek Combustion Turbine (LCCT) Plant to identify factors that could impact LCCT’s organizational effectiveness. During the course of our evaluation, we identified behaviors that had a positive impact on LCCT; however, we also identified some behavioral risks associated with team conflicts. In addition, we identified risks to operations that, if unaddressed, could hinder LCCT’s effectiveness.

A TVA contractor’s employee improperly received $146,359 in Temporary Living Allowance payments by claiming a house as his personal residence in which he did not actually live. Rather, he lived in a different dwelling, in a different state, and rented-out the house he claimed as his personal residence during his absence.

A contractor employee received temporary living allowances of $80,857.70 to which he was not entitled. Contrary to what the contract employee claimed on his TLA applications, he did not have a qualifying dependent living at the claimed residence and did not incur substantially all of the expenses for the property. Moreover, he presented a false lease in support of his application.

Patching is the process for updating products and systems. Patches correct security and functionality problems in software and firmware. We performed an audit of the Tennessee Valley Authority’s (TVA) patching of Windows® desktops and laptops to determine if high-risk vulnerabilities on desktops and laptops were patched in accordance with TVA policy and best practices.

We performed an audit of the Tennessee Valley Authority’s (TVA) management of privileged accounts. Our objective was to determine if TVA's management of privileged accounts is following TVA policy and best practices. A privileged user has an account that is authorized for the performance of security-related functions that ordinary users cannot perform.

The Office of the Inspector General conducted a review of the Transmission Field Operations, North Maintenance organization to identify factors that could impact its organizational effectiveness. During the course of our evaluation, we identified behaviors that had a positive impact on Transmission Field Operations – North Maintenance; however, we also identified needed improvements related to coworker interactions with a few employees. We also identified minimal risks to operations related to resource concerns, including inadequate staffing and equipment and/or tool needs.

We found several areas of the privacy program to be generally effective, including (1) completion of privacy impact assessments, (2) privacy related training taken by network users, (3) privacy considerations during the authority to operate process, (4) system categorization, (5) privacy incident response, (6) privacy-related contract terms and conditions, and (7) desktop and laptop sanitization. However, we identified seven issues that should be addressed by TVA management to further increase the effectiveness of the privacy program.

As part of our annual audit plan, we audited costs billed to the Tennessee Valley Authority (TVA) by Black & Veatch Corporation (B&V) for engineering services under Contract No. 10820. Our audit objective was to determine if costs were billed in accordance with the terms and conditions of the contract. Our audit scope included about $42.46 million in costs billed to TVA from November 2, 2015, through February 13, 2020.

As part of our annual audit plan, we audited costs billed to the Tennessee Valley Authority (TVA) by Mesa Associates, Inc. (Mesa) under Contract No. 13191 for engineering, design, and construction support services in support of TVA's dam safety, generation, and transmission work. The contract provided for TVA to compensate Mesa for these services on either a cost-reimbursable or fixed price basis.

As part of our annual audit plan, we audited the Tennessee Valley Authority's (TVA) utility-scale Solar Purchased Power Agreements (PPA). Our audit objectives were to determine if TVA has (1) approached Solar PPAs to better understand the industry and market trends being developed prior to entering into multiple agreements and (2) developed Solar PPAs to recognize positive financial value earlier in the term of the PPAs. The scope of our review was utility-scale solar PPAs in place as of December 31, 2020.