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Monitoring of Fiscal Year 2014 Financial Statement Audit

Report Information

Date Issued
Report Number
2014-15247
Report Type
Audit
Description
The OIG monitored the work of TVA's external auditor, Ernst & Young LLP (EY), to assure the work was performed in accordance with generally accepted government auditing standards (GAGAS). Our review of their work, as differentiated from an audit in accordance with GAGAS, was not intended to enable us to express, and we did not express, an opinion on TVA's financial statements or on the effectiveness of TVA's system of internal control over financial reporting. EY is responsible for the auditor's reports dated November 14, 2014, and the conclusions expressed in those reports. Our review disclosed no instances where EY did not comply in all material respects with GAGAS.
Joint Report
Yes
Participating OIG
Tennessee Valley Authority OIG
Agency Wide
Yes (agency-wide)
Questioned Costs
$0
Funds for Better Use
$0

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