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Federal Sustainability Report and Implementation Plan

Report Information

Date Issued
Report Number
2021-15783
Report Type
Audit
Description
The Office of the Inspector General included an audit of TVA’s Federal Sustainability Report and Implementation Plan (SRIP) in its FY 2021 Audit Plan, based on the reputational risk of disseminating inaccurate information to the public. The objective of the audit was to determine if information in TVA’s SRIP has been validated prior to being disseminated to the public in accordance with any best practices. We found TVA did not perform procedures to validate data used to calculate nine of the ten metrics reported in the FY 2020 SRIP. TVA validated data for the greenhouse gas emissions information included in the report, but at most, performed reviews for reasonableness for the remaining nine metrics reported and calculated by TVA’s Environment and Energy Policy group or subject matter experts.
Joint Report
Yes
Participating OIG
Tennessee Valley Authority OIG
Agency Wide
Yes (agency-wide)
Questioned Costs
$0
Funds for Better Use
$0
View report on Oversight.gov

Recommendations

We recommend the Vice President, Environment, require subject matter experts to incorporate data validation steps in the review of raw data sources used to calculate metrics in the SRIP.

We recommend the Vice President, Environment, develop guidance similar to that used to calculate the Greenhouse Gas Emissions metric to help ensure validity and consistency in the calculation of other metrics included in the SRIP.