DoD Procurements Through the Tennessee Valley Authority Technology Brokering Program.

This report is the fourth in a series of reports on our audit of DoD procurements through the Tennessee Valley Authority TVA Technology Brokering Program. The prior three reports covered improper placement of Economy Act orders, control over goods received, and oversight and administration of a major program acquired through TVA. This was a cooperative audit with the Inspector General, TVA, of work performed through the TVA Technology Brokering Program. The TVA Technology Brokering Program was established to expand opportunities for technology-based growth in the Tennessee Valley. The TVA Technology Brokering Program received from DoD activities Economy Act orders totaling 139.4 million from May 1990 through February 1992. Objectives. The overall objective of the audit was to evaluate DoD use of Economy Act orders to obtain contracting support from TVA. For this report, we determined whether procedures and controls were adequate at DOD activities to verify that the services and supplies ordered were actually received and properly billed. Audit Results. DoD did not establish adequate controls over Economy Act orders issued to TVA for goods and services.