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Employee Misconduct – Unauthorized Gifts and Gratuities

Report Information

Date Issued
Report Number
21-0056
Report Type
Investigation
Description
A TVA manager was accused of improperly providing employees with gifts. While no federal ethics standards were implicated, it was determined TVA Standard Programs and Processes 11.418, Employee Recognition and Acknowledgment (TVA SPP-11.418), was not followed.
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

TVA make a final determination as to the intent and ownership of said tools. If determined to be employee recognition, TVA should document appropriate approval in accordance with TVA-SPP-11.418, Employee Recognition and Acknowledgement, and report all taxable fringe benefits to the IRS in accordance with federal law.

The employees and contractor who received the tools be informed of how this determination affects them.

Refresher training be provided to PCC management on proper employee recognition and acknowledgement in an effort to limit future incidents.