About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline
LOG IN
LOG IN

EMD-81-60 1 (1981-03-10)

handle is hein.gao/gaobabbpl0001 and id is 1 raw text is: UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 ENERGY AND MINERALS DIVISION MARCH 10, 1981 B-202341 Mr. S. David Freeman Chairman, Board of Directors Tennessee Valley Authority 114560 Dear Mr. Chairman: Subject: The &ennessee Valley Authority Needs to Improve Security and Inventory Controls at Power Sites (EMD-81-60) During our recent survey of the Tennessee Valley Authority's (TVA's) power program, one area that seemed to warrant further attention was the physical protection of assets, particularly at construction sites. This problem area has also been mentioned several times on the General Accounting Office's fraud hotline. So we recently began an examination of TVA's procedures for secu- rity and, in conjunction with this, a survey of the procedures used to inventory and account for TVA assets. Our objectives were to identify organizational responsibilities and evaluate management controls for safeguarding TVA resources. In conducting our survey we reviewed the TVA code, security memoranda, internal audit re- ports, TVA policies, procedures and records, and other documenta- tion relating to protection of assets. We also discussed these matters with TVA officials in Chattanooga and Knoxville, Tennessee, and visited two steamplants and two nuclear construction sites. At these sites we observed security operations, reviewed any exist- ing security procedures, reviewed inventory control procedures, and generally observed overall security and inventory controls at the sites. Our work to date indicates that these areas have recently received increased attention at TVA. Some plans for improved se- curity have been finalized, and some reassignments of personnel have been made. There is still, however, no central direction of security. Also, inventory controls need to be improved. BACKGROUND The responsibility for construction site and operating plant security has been debated within TVA for several years. The de- bate has occurred because no specific line of authority exists for security. The controversy over security responsibility surfaced as a problem in the early 1970s with the advent of (005217) ...

What Is HeinOnline?

HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Contact us for annual subscription options:

Contact Us

Already a HeinOnline Subscriber?

Log In

profiles profiles most