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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.

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What We Do

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

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Why We Do It

Our vision is to make TVA better

Tennessee Valley Authority Home

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.

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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. 

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INVESTIGATIONS

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

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RECENT SEMIANNUAL REPORTS

Semiannual Report – October 1, 2024 – March 31, 2025

We are pleased to present our report for the period October 1, 2024, to March 31, 2025.  In this semiannual period, our audit, evaluation, and investigative activities identified more than $75.1 million in questioned costs; funds put to better use; restitutions, recoveries, fees, and fines; and opportunities for the Tennessee Valley Authority (TVA) to improve its programs and operations.

Semiannual Report

Office of the Inspector General Semiannual Report - Fall 2024

We are pleased to present our report for the period April 1, 2024, to September 30, 2024. In this semiannual period, our audit, evaluation, and investigative activities identified more than $48.4 million in questioned costs; funds put to better use; recoveries, fees, and fines; and opportunities for the Tennessee Valley Authority (TVA) to improve its programs and operations.

Semiannual Report

LATEST OIG REPORTS

Independent Examination of Cost Proposal for TVA Nuclear Maintenance and Modification Services

Report Number
2025-17576

At the request of the Tennessee Valley Authority’s (TVA) Supply Chain, we examined the cost proposal submitted by a contractor for (1) outage and supplemental maintenance and modification services and (2) support services at TVA’s nuclear plants.  Our examination objective was to determine if the cost proposal was fairly stated for a planned $975 million contract.

Audit

Transmission Condition of Assets

Report Number
2025-17533

The Tennessee Valley Authority (TVA) owns and operates more than 16,400 miles of transmission lines to deliver electricity to 10 million people in the Tennessee Valley.  TVA has delivered 99.999 percent reliability since the year 2000 and continued investment in its transmission system helps TVA meet the daily challenge of moving power to where it is needed.  Due to the importance of transmission assets to system reliability and the risk associated with the degradation of transmission assets, we performed an evaluation to determine if Transmission (1) is assessing the condit

Inspection / Evaluation

Federal Information Security Modernization Act

Report Number
2025-17548

The Federal Information Security Modernization Act of 2014 (FISMA) requires each agency’s Inspector General to conduct an annual independent evaluation to determine the effectiveness of the information security program (ISP) and practices of its respective agency.  Our objective was to determine the effectiveness of the Tennessee Valley Authority’s (TVA) ISP and practices as defined by the FY 2025 IG FISMA Reporting Metrics.  Our audit scope was limited to answering the fiscal year (FY) 2025 IG metrics, which include 20 core and 5 supplemental IG metrics. The FISMA

Audit

Johnson Service Group, Inc.

Report Number
2025-17559

We performed an audit of the costs billed to the Tennessee Valley Authority (TVA) by Johnson Service Group, Inc. (JSG) under Contract No. TVA‑04012020‑125806 for noncraft staff augmentation services.  Our audit objective was to determine if the costs billed to TVA by JSG were in accordance with the contract’s terms.  Our audit scope included about $32.5 million in costs billed to TVA from June 26, 2024, to March 11, 2025.   

Audit

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