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Tennessee Valley Authority OIG

TVA’s Solar Power Purchase Agreements

The Tennessee Valley Authority (TVA) has set a goal of increasing its solar capacity to 10,000 megawatts by 2035. Due to issues in the solar industry resulting in project delays and price increases, we performed an audit of TVA’s solar power purchase agreements (PPAs). Our audit objectives were to determine (1) how supply chain disruptions, construction and in‑service delays, contract restructuring, and other factors have affected TVA’s solar PPAs and (2) if any restructured PPAs are still in TVA’s financial interest. Our audit scope included solar PPAs that were in place as of February 8...
Pension Benefit Guaranty Corporation OIG

Projected Benefit Payments in Selected Special Financial Assistance (SFA) Applications

Pension Benefit Guaranty Corporation OIG

Management Alert: Deceased Participants in the Central States’ Special Financial Assistance Calculation

Tennessee Valley Authority OIG

Pandemic Recovery Credit

On August 20, 2020, in response to the coronavirus (COVID-19) pandemic, the Tennessee Valley Authority (TVA) created the Pandemic Relief Credit (PRC) to provide a measure of relief to local power companies (LPCs), industries, businesses, and people of TVA’s seven state service region. Relief was provided in the form of a 2.5 percent credit to LPC and directly served customers’ demand and nonfuel energy charges. In August 2021, TVA extended the 2.5 percent credit through fiscal year (FY) 2022. TVA subsequently extended the 2.5 percent credit through FY 2023. Through July 2023, TVA had issued...
Tennessee Valley Authority OIG

Remote Application and Desktop Virtualization Client

The Office of the Inspector General audited the Tennessee Valley Authority’s (TVA) use of remote application and desktop virtualization client due to the risks of (1) potential system intrusion through misconfigurations and (2) continued elevated remote users during the COVID-19 pandemic. We found the configuration management control for TVA’s remote application desktop virtualization client was ineffective. However, we determined compensating access controls were in place to mitigate the risk to an overall acceptable level.
Pension Benefit Guaranty Corporation OIG

PBGC Should Improve Its Special Financial Assistance Review Procedures

Mississippi Office of the State Auditor

Single Audit for Year Ending June 30, 2021

This Single Audit identifies federal funds spent by state agencies from July 1, 2020, to June 30, 2021. During this time, many state agencies were drawing down federal stimulus dollars from the Coronavirus Relief Fund. In this audit millions of questioned costs were discovered. Notable findings include that the Mississippi Department of Employment Security saw a 301 percent increase in known overpayments from the previous year and made at least $473 million in improper or fraudulent unemployment payments this year. This included unemployment payments to prisoners and people outside of...