The Office of Inspector General (OIG) maintains a quality assurance program to ensure that work performed adheres to established OIG policies and procedures, meets established standards of performance, and is carried out economically, efficiently, and effectively. Also, in accordance with Government Auditing Standards and the Attorney General Guidelines for Offices of Inspector General with Statutory Law Enforcement Authority, the OIG's auditing and investigations functions are subject to peer reviews. These peer reviews provide an additional and external level of assurance of the OIG's adherence to prescribed standards, regulations, and legislation through a formal objective assessment of its operations. The Council of Inspectors General on Integrity and Efficiency (CIGIE) prescribes the methodology for performing peer reviews. Attached are the latest reviews of OIG's auditing and investigations functions.
May 28, 2020 - Evaluations Peer Review
Performed by: U.S. Department of Labor OIG
Results: The Review Team determined that the TVA OIG's internal policies and procedures generally met the 7 Blue Book standards addressed in the external peer review. Of the 3 reports reviewed, all met the Blue Book standards and complied with TVA OIG's internal policies and procedures.
Peer Review Report
March 10, 2020 - Audit Peer Review
Performed by: The OIG for the Pension Benefit Guaranty Corporation
Results: The system of quality control for the TVA OIG audit organization in effect for the year ended September 30, 2019, has been suitably designed and complied with to provide TVA OIG with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Federal audit organizations can receive a rating of pass, pass with deficiencies, or fail. TVA OIG has received a peer review rating of pass.
System Review Report
May 31, 2019
Performed by: Corporation for National and Community Service
Results: In our opinion, the system of internal safeguards and management procedures for the investigative function of TVA-OIG in effect for the period ending December 31, 2018, was in compliance with the quality standards established by CIGIE and the applicable Attorney General guidelines. These safeguards and procedures provide reasonable assurance of conforming to professional standards in the planning, execution, and reporting of its investigations.