All Reports

As part of our annual audit plan, we performed an audit of costs billed to the Tennessee Valley Authority (TVA) by National Emergency Assistance Inc., (NEA) under Contract <br> No. 11992. NEA provided assistance to state and local governments under the authority of the Disaster Relief and Emergency Assistance Act. Our audit included approximately <br> $27.5 million in costs paid by TVA from October 25, 2016, to September 24, 2019. Our audit objective was to determine if the costs were billed in accordance with the terms and conditions of the contract.

The Office of the Inspector General audited TVA’s Insider Threat Program (ITP) to determine if TVA had a program established to address insider threats that was consistent with best practices. We found several areas where TVA’s ITP was consistent with best practices. Additionally, we found TVA had designated a senior official charged with overseeing classified information sharing and safeguarding efforts of the agency. Although TVA had not yet implemented its planned ITP, we determined TVA’s program will be at a proactive maturity level upon its planned implementation.

As part of our annual audit plan, we audited the allocation of labor expenses in the Tennessee Valley Authority’s (TVA) Information Technology (IT) organization. Our audit objective was to determine if financial transactions for labor charged to Operations and Maintenance and Capital general ledger accounts under the IT organization during fiscal year 2018 received the proper accounting treatment.

The Office of the Inspector General audited TVA’s backup verification of mission essential data to determine if TVA’s backups were being performed in accordance with business requirements and industry best practice. In summary, we determined that TVA’s backups of mission essential data included industry best practice in their business requirements. However, we found three business requirements were not being met.

As part of our annual audit plan, we performed an audit of costs billed to Tennessee Valley Authority (TVA) by BlueCross BlueShield of Tennessee, Inc. (BCBST) under Contract <br> No. 11022 for medical administrative services. Our objective was to determine if the costs billed to TVA under Contract No. 11022 for medical administrative services were in accordance with the contract's terms.

The Office of the Inspector General included an audit of TVA’s Maximo vendor master file in our annual audit plan due to the risk of improper payments associated with the large amount of payments processed annually using Maximo data. Our audit objective was to determine if TVA’s Maximo vendor master file is properly maintained according to best practices and Supply Chain Standard Programs and Processes 04.014, Supplier Maintenance.

Due to the importance of identifying and correcting safety issues, we performed an evaluation to determine if corrective actions were being implemented to address observations identified through the TVA Observation Program (TOP). We found corrective actions were generally being implemented to address observations identified through TOP. In addition, we found Local Health and Safety Committees were generally taking action to address negative trends in at-risk observations.

At the request of the Tennessee Valley Authority's (TVA) Supply Chain, we audited Thalle Construction Company, Inc.'s (Thalle) project change request (PCR) No. 017 issued to Purchase Order (PO) No. 3260693 under Contract No. 10061. TVA issued PO No.

Working in industrial environments is inherently dangerous and steps must be taken to ensure the safety of personnel performing work on energized equipment. The Tennessee Valley Authority’s clearance procedures establish standardized clearance requirements to ensure equipment is isolated from its energy source and rendered nonoperative before performing work on machines or equipment where the unexpected energizing, start up, or release of stored energy could occur and cause injury or property damage.

Working in industrial environments is inherently dangerous and steps must be taken to ensure the safety of personnel performing work on energized equipment. The Tennessee Valley Authority’s clearance procedures establish standardized clearance requirements to ensure equipment is isolated from its energy source and rendered nonoperative before performing work on machines or equipment where the unexpected energizing, start up, or release of stored energy could occur and cause injury or property damage.