All Reports

We included an audit of the Tennessee Valley Authority’s (TVA) management of early payment discounts on vendor invoices in our annual audit plan as a follow up to audit 2017-15500, Early Payment Discounts on Vendor Invoices, dated May 30, 2018, where we reported TVA missed 19 percent of all early payment discount opportunities. Our audit objective was to determine if early payment discounts are appropriately managed by TVA.

Due to the risk of employee exposure to airborne radioactive materials and industrial/chemical airborne hazardous materials at the Tennessee Valley Authority’s (TVA) nuclear plants, we performed this evaluation of the radiological respiratory program. We found the selected respiratory requirements we reviewed for TVA’s Nuclear Power Group Standard Programs and Processes 05.10, Radiological Respiratory Protection Program, were being performed as required at TVA’s nuclear plants.

As part of our annual audit plan, we performed an audit of costs billed to the Tennessee Valley Authority (TVA) by USA DeBusk, LLC (DeBusk) for industrial cleaning services provided under Contract Nos. 12042 and 17143. Our audit objective was to determine if the costs were billed in compliance with the terms of the contracts. Our audit scope included approximately $16 million in costs billed between January 1, 2021, and November 30, 2022, including $13.3 million in costs billed under Contract No. 12042 and $2.7 million billed under Contract No. 17143.

The Office of the Inspector General conducted an evaluation to determine if the Tennessee Valley Authority (TVA) is performing preemployment suitability and onboarding steps necessary for access in a timely manner. We found TVA was allowing access to TVA facilities while not always performing preemployment suitability and onboarding steps in a timely manner.

Due to the importance of monitoring the performance of the Tennessee Valley Authority’s (TVA) Safety Program, the TVA Office of Inspector General (OIG) performed an evaluation of TVA’s health and safety committees (HSC). The objective of this evaluation was to determine if HSCs were effectively monitoring the remediation of identified safety concerns. The TVA OIG determined TVA HSCs are generally effective at monitoring the remediation of identified safety concerns. However, there were limited instances when safety concerns were not monitored or remediation plans were not established.

As part of our annual audit plan, we audited costs billed to the Tennessee Valley Authority (TVA) by HJM Forest Resource Management Services, LLC (HJM) under Contract No. 15243 for vegetation management, initial clearing, and maintenance of TVA transmission line rights-of-way. Our audit objective was to determine if costs were billed in accordance with the terms of the contract. Our audit scope included about $16.5 million in costs billed to TVA from September 1, 2020, through December 31, 2022.

As part of our annual audit plan, we performed an audit of costs billed to the Tennessee Valley Authority (TVA) by America Fujikura Ltd. dba AFL Telecommunications LLC (AFL) for optical ground wire cable (OPGW) and hardware under Contract Nos. 12674 & 15270. Our audit objective was to determine if costs were billed in accordance with the terms of the contracts.

Continuity of operations (COOP) is an effort within the executive office of the President of the United States and individual federal executive departments and agencies to ensure that mission essential functions continue to be performed during disruption of normal operations.

As part of our annual audit plan, we performed an audit of costs billed to the Tennessee Valley Authority (TVA) by Express Scripts, Inc. (ESI) for pharmacy benefits management services under Contract No. 11023. Our audit objective was to determine if costs were billed in accordance with the terms of the contract.

As part of our annual audit plan, we performed an audit of costs billed to the Tennessee Valley Authority (TVA) by The Steam Generating Team, LLC for steam generator replacement services under Contract No. 11144. Our audit objective was to determine if the craft labor and project closeout costs billed to TVA under Contract No. 11144 for steam generator replacement services were in accordance with the contract's terms. Our audit scope included about $29.2 million in craft labor costs billed to TVA from February 1, 2022, through March 31, 2023.