All Reports

The Office of Inspector General (OIG) performed procedures that were requested and agreed to by Tennessee Valley Authority (TVA) management solely to assist management in determining the validity of the Winning Performance/Executive Annual Incentive Plan (WP) Measures for fiscal year (FY) ended September 30, 2018. The WP Measures data provided to the OIG and to which the agreed-upon procedures were applied is the responsibility of TVA management. In summary, procedures applied by the OIG found: • The FY2018 WP goals for the enterprise measures were properly approved.

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> $25 million contract.In our opinion, the company's cost proposal was overstated.

In March 2018, we completed Audit 2017-15470, TVA’s Fixed-Wing Aircraft. As a result of the audit findings and public interest, we initiated an audit to determine if similar issues existed with TVA’s helicopter usage. Our audit objective was to determine whether TVA’s use of its helicopter fleet is consistent with TVA policies and any applicable federal laws and regulations.

The Office of the Inspector General conducted an organizational effectiveness review of Gallatin Fossil Plant (GAF) to identify operational and cultural strengths and risks that could impact GAF’s organizational effectiveness. Our report identified strengths related to (1) organizational alignment, (2) teamwork within departments, and (3) support of first-line supervisors. However, we also identified issues that could pose risks to GAF’s effectiveness and its continued ability to meet its responsibilities. These issues related to (1) ineffective leadership and (2) safety concerns.

We included an audit of loan obligations and receivables relating to the Tennessee Valley Authority’s (TVA) EnergyRight® Solutions loan program in our annual audit plan after a review of TVA’s financial statements indicated a significant outstanding receivables balance.

The Office of the Inspector General conducted an evaluation of the Human Resources (HR) organization (Evaluation Report 2016-15445-05 issued September 26, 2017) to identify operational and cultural strengths and risks that could impact HR’s organizational effectiveness. Our report identified several strengths and risks along with recommendations for addressing those risks. The objective of this follow-up evaluation was to assess management's actions to address the risks included in our initial evaluation for one of HR’s three departments—Employee Health (EH).

The Office of the Inspector General previously conducted an evaluation of Materials and Transportation Management (M&TM) (Evaluation 2016-15586 issued July 27, 2017) to identify strengths and risks that could affect M&TM’s organizational effectiveness. Our report identified several strengths and risks along with recommendations for addressing those risks. The objective of this follow-up evaluation was to assess management’s actions to address risks included in our initial organizational effectiveness evaluation.

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> $50 million contract.In our opinion, the company's cost proposal was overstated.

The Office of the Inspector General previously conducted an evaluation of the Human Resources (HR) organization (Evaluation Report 2016-15445-05 issued September 26, 2017) to identify operational and cultural strengths and risks that could impact HR’s organizational effectiveness. Our report identified several strengths and risks along with recommendations for addressing those risks. The objective of this follow-up evaluation was to assess management’s actions to address the risks included in our initial organizational effectiveness evaluation.

The Office of the Inspector General conducted a review of the Paradise Combined Cycle Plant (PCC) to identify operational and cultural strengths and risks that could impact PCC’s organizational effectiveness. We identified strengths that positively affected the day-to-day activities of PCC’s personnel and performance including, (1) organizational alignment, (2) teamwork, and (3) management support.