Kế toán tổng hợp Văn phòng Washington, DC 20648 Kiểm soát viên của Hoa Kỳ B 30 tháng Chín, năm 1988 các Tổng thống của Thượng viện và loa của các nhà đại diện Báo cáo này trình bày kết quả đánh giá về, sự độc lập chứng nhận công khai kế toán của kiểm toán của Tennessee Valley Authority của (TVA) báo cáo tài chính cho năm tài chính kết thúc 30 tháng 9 năm 1987 | GAO United States General Accounting Office Report to the Congress September 1988 FINANCIAL AUDIT Tennessee Valley Authority s Financial Statements for 1987 Í _ _ _rn. B7Q5Z GAO AFMD-88-80 This is trial version This is trial version GAO United States General Accounting Office Washington . 20548 Comptroller General of the United States B-l14850 September 30 1988 To the President of the Senate and the Speaker of the House of Representatives This report presents the results of our review of the independent certified public accountant s audit of the Tennessee Valley Authority s TVA financial statements for the fiscal year ended September 30 1987. In the auditor s opinion subject to the effects of adjustments if any as might have been required because of uncertainties concerning the completion of the nuclear power program the Tennessee Valley Authority s statements are fairly presented. This matter is discussed in the next paragraph. The independent auditor s reports on TVA s internal accounting controls and on its compliance with laws and regulations are also provided. TVA has nine nuclear power plants five of which are completed but nonoperative pending compliance with Nuclear Regulatory Commission NRC requirements. Two of the three plants under construction have unresolved safety issues. Construction was deferred on another plant in 1985 due to a reduction in the forecasted growth in demand for electric energy in the region. TVA expects to resume construction of this plant and complete it by 1995. There is no certainty that the NRC will approve the return to service of all plants nor is there any certainty that the demand for electricity will be sufficient to justify the return to service or the completion of all nuclear power plants. The Tennessee Valley Authority was established in 1933 by the Tennessee Valley Authority Act 16 . 831 to develop the resources of the Tennessee Valley region. It fulfills its purpose by .
