All Reports

The Office of the Inspector General audited TVA’s information systems categorization process to determine if TVA’s information systems categorization process was effective and in compliance with Federal Information Processing Standards Publication 199 and National Institute of Standards and Technology Special Publication (NIST SP) 800-60. We determined that portions of TVA’s process were effective. However, we found gaps with implementing NIST SP 800-60 guidance. TVA management agreed with our findings and recommendations.

Due to the importance of an effective response in the event of an emergency, we conducted an evaluation to determine if (1) emergency response plans at coal plants were up to date and (2) required systems were available and functional.We found the majority of emergency plans for active and retired coal plants were not reviewed on a timely basis or were not up to date.

We reviewed training for Nuclear Security, Emergency Preparedness, and Fire Brigade to determine if required nuclear training was being taken by TVA personnel. We reviewed training completion records for a sample of employees assigned to fire brigade, nuclear security, and emergency preparedness roles and found not all required training was completed. Specifically, we found (1) 1 of 54 employees did not complete the required emergency preparedness training, and (2) 3 of the 91 employees who perform fire brigade functions were missing a quarterly training.

The Office of the Inspector General audited TVA’s documentation related to vendor selection in TVA’s project to replace the current human resource system with a cloud-based human capital management solution. We found TVA had not identified project risks related to ongoing changes in the federal government’s strategy for the use of cloud services. In addition, we were unable to verify whether sufficient security architecture reviews were completed to mitigate one of the identified project risks due to the lack of documentation.

At the request of the Tennessee Valley Authority's (TVA) Supply Chain, we examined the cost proposal submitted by a company for civil projects and coal combustion residual program management work at TVA's steam electric power plants. Our examination objective was to determine if the company's cost proposal was fairly stated for a planned <br> $10 million contract.In our opinion, the company's cost proposal was overstated.

The Office of the Inspector General conducted an organizational effectiveness review of Paradise Fossil Plant (PAF) to identify operational and cultural strengths and risks that could impact PAF’s organizational effectiveness. Our report identified strengths related to (1) organizational alignment, (2) teamwork within and between PAF departments, and (3) leadership of first-line supervisors. However, we also identified risks that could impact the effectiveness of PAF to achieve its responsibilities in support of Power Operation’s mission.

As part of our annual audit plan, we audited the tool controls at Sequoyah Nuclear Plant (SQN). Our audit objective was to determine if SQN is in compliance with the Tennessee Valley Authority’s (TVA) Nuclear Power Group Business Practice 226 (BP-226), Tool and Equipment Accountability. In summary, we determined SQN is not in compliance with BP-226.

At the request of the Tennessee Valley Authority's (TVA) Supply Chain, we examined the cost proposal submitted by a company for civil projects and coal combustion residual program management work at TVA's steam electric power plants. Our examination objective was to determine if the company's cost proposal was fairly stated for a planned <br> $10 million contract.In our opinion, the company's cost proposal was understated.

The Office of the Inspector General audited TVA’s internal controls in place to prevent, detect, and report unauthorized access and disclosure of human resource (HR) system Personally Identifiable Information (PII). We found TVA has weaknesses in its internal controls to prevent and detect unauthorized access and disclosure of HR system PII. TVA management agreed with our recommendations for improving the internal controls.

As part of our annual audit plan, we performed an audit of costs billed to the Tennessee Valley Authority (TVA) by GE Mobile Water, Inc. (GE) for providing water processing services, chemicals, and other related products and services under Contract No. 75130. Our audit included approximately $40.898 million in costs billed to TVA from January 1, 2014, to <br> April 30, 2018. Our audit objective was to determine if GE billed TVA in accordance with the contract terms.In summary, we determined GE generally billed TVA in accordance with the contract terms.