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Office of the Inspector General Tennessee Valley Authority
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   * Inspector General - BEN R. WAGNER
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REPORT FRAUD, WASTE, & ABUSE
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WHY WE DO IT

Our vision is to make TVA better

Read More


WHO WE ARE

Over the past 35 years, OIG reviews have focused on helping TVA improve the
efficiency and effectiveness of TVA operations, save or recover money, and serve
as a deterrent to misconduct and fraud.

Learn More


WHAT WE DO

The Audits team performs a wide variety of engagements designed to promote
positive change and provide assurance to TVA stakeholders

Read More


WHY WE DO IT

Our vision is to make TVA better

Read More


WHO WE ARE

Over the past 35 years, OIG reviews have focused on helping TVA improve the
efficiency and effectiveness of TVA operations, save or recover money, and serve
as a deterrent to misconduct and fraud.

Learn More


WHAT WE DO

The Audits team performs a wide variety of engagements designed to promote
positive change and provide assurance to TVA stakeholders

Read More


WHY WE DO IT

Our vision is to make TVA better

Read More
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TENNESSEE VALLEY AUTHORITY HOME

WELCOME TO OUR NEW SITE

We have recently upgraded our website including a new web address/URL. Please
make sure to update any bookmarks you have stored in your browser.


MAKING TVA BETTER

The TVA Office of Inspector General performs a crucial mission by providing
independent and objective reporting to the TVA Board, the Congress, and other
stakeholders.

For more than 35 years, the TVA OIG has stayed committed to providing an
independent analysis of TVA operations and programs to help identify more
efficient and effective ways to do business and to prevent and detect fraud,
waste, and abuse. In those years, we have seen many changes in TVA and TVA OIG.
One constant is the focus on making TVA better by helping TVA save or recover
money, reduce risks, and improve operations and working to bring justice to
those who commit fraud. Making TVA better is a mutual purpose we share with TVA
management, employees, and the TVA Board. It is important to the 10 million
people of the Tennessee Valley served by TVA that we approach our work with that
purpose every day.

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AUDITS

The Audits team generates and oversees comprehensive financial and performance
audits of TVA programs and operations, providing an inclusive picture of TVA's
overall fiscal and operational health.

Learn More

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EVALUATIONS

The Evaluation team assesses both operational and management oversight of
projects across TVA to ensure objectives and operational functions are achieved
effectively and efficiently. 

Learn More

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INVESTIGATIONS

The Investigations team proactively and reactively uncovers activity related to
fraud, waste, and abuse in TVA programs and operations.

Learn More


RECENT SEMIANNUAL REPORTS

May 21, 2024


OFFICE OF THE INSPECTOR GENERAL SEMIANNUAL REPORT - SPRING 2024



We are pleased to present our report for the period October 1, 2023, to March
31, 2024. Serving in our oversight role, the Office of the Inspector General
continues to identify risks to operations, ways to save or recover money, make
recommendations to improve operations, and prevent and detect fraud, waste, and
abuse.



Semiannual Report
November 16, 2023


OFFICE OF THE INSPECTOR GENERAL SEMIANNUAL REPORT - FALL 2023



We are pleased to present our report for the period April 1, 2023, to September
30, 2023. In this semiannual period, our audit, evaluation, and investigative
activities identified more than $67.7 million in questioned costs; funds to be
put to better use; recoveries, fees, and fines; waste/other monetary loss; and
opportunities for TVA to improve its programs and operations. TVA relies on
contractors and vendors to access materials, build and maintain assets, and
innovate new technology to support and advance operations.



Semiannual Report
VIEW MORE


LATEST OIG REPORTS

September 25, 2024


BARNARD CONSTRUCTION COMPANY, INC. – CONTRACT NO. 13159


Report Number
2023-17445



We performed an audit of costs billed to the Tennessee Valley Authority (TVA) by
Barnard Construction Company, Inc., (Barnard) to provide TVA support in
connection with its coal combustion residual conversion program, activities or
projects, and/or waste-water treatment, dewatering, and landfill projects under
Contract No. 13159. The contract provided for TVA to compensate Barnard for work
on either a cost-reimbursable, target cost estimate, time and materials, fixed
price, or fixed unit rate basis.



Audit
September 24, 2024


BFI WASTE SYSTEMS OF NORTH AMERICA, LLC DBA SOUTH SHELBY LANDFILL - CONTRACT NO.
15327


Report Number
2024-17479



We performed an audit of costs billed to the Tennessee Valley Authority (TVA) by
BFI Waste Systems of North America, LLC dba South Shelby Landfill (BFI) for the
transportation and off-site disposal of coal combustion residual (CCR) material
from TVA’s Allen Fossil Plant to BFI’s South Shelby Landfill under Contract No.
15327. Our audit objective was to determine if costs were billed in compliance
with the contract’s terms.



Audit
September 24, 2024


SELECTION PROCESS FOR MAJOR EQUIPMENT SUPPLIERS


Report Number
2024-17493



The Office of the Inspector General determined that bid evaluation and
negotiation processes related for major equipment suppliers of gas construction
projects were operating as intended; however, improvements were needed in TVA’s
solicitation process. Specifically, we identified an opportunity for improvement
related to the development of technical standards used in the solicitation
process.



Inspection / Evaluation
September 18, 2024


WESCO DISTRIBUTION, INC. – CONTRACT NO. 13421


Report Number
2024-17470



We performed an audit of costs billed to the Tennessee Valley Authority (TVA) by
Wesco Distribution, Inc., (Wesco) for operations materials and industrial
equipment as part of TVA’s integrated supply program under master Contract No.
13421. Under the contract, TVA pays Wesco the established rates in the
contract’s pricing schedules for inventory items that have a unique item number
assigned.



Audit

VIEW ALL REPORTS

For over 35 years, the TVA OIG has stayed committed to providing an independent
analysis of TVA operations and programs to help identify more efficient and
effective ways to do business and to prevent and detect fraud, waste, and abuse.
Making TVA better is a mutual purpose we share with TVA management, employees,
and the TVA Board. It is important to the 10 million people of the Tennessee
Valley served by TVA that we approach our work with that purpose every day.

Ben R. Wagner
Inspector General

 

If you see something that doesn't look right, say something. By doing so, you
help the OIG stop fraud, waste, and abuse in its tracks! Anonymous &
Confidential. The EMPOWERLINE® is a safe outlet for reporting and is available
24/7.

Call us at (855) 882-8585 or go to:  EMPOWERLINE®

Office of the Inspector General
Tennessee Valley Authority


400 WEST SUMMIT HILL DRIVE, WT 2C
KNOXVILLE, TN 37902-1401




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