Báo cáo kiểm toán viên về Luật và Quy ComplianceWith Ban Giám đốc của Tennessee Valley Authority tài chính Chúng tôi đã xem xét báo cáo của Tennessee Valley Authority và cho năm kết thúc vào 30 tháng 9 năm 1987, và đã Ban hành báo cáo của chúng tôi ngày 18 tháng 2 năm 1988, trong đó ý kiến của chúng tôi có đủ điều kiện cho không chắc chắn liên quan đến chương trình điện hạt nhân. | Auditor s Report on Compliance With Laws and Regulations Coopers Lybrand certified public accountanis 1600 Plaza Tower Knoxville. Tennessee 37929 telephone 615 524-4000 in principal areas of the world To the Board of Directors of Tennessee Valley Authority We have examined the financial statements of Tennessee Valley Authority as of and for the year ended September 30 1987 and have issued our report thereon dated February 18 1988 in which our opinion is qualified for uncertainties related to the nuclear power program. Our report indicates that completed nuclear production plant of Tennessee Valley Authority is presently not in operation due to continuing efforts to comply with requirements the Nuclear Regulatory Commission mandates for the industry and the desire to complete additional testing required by internal procedures of Tennessee Valley Authority. Certain nuclear production plant included in construction in progress is considered substantially complete by Tennessee Valley Authority but has not undergone fuel loading and low power testing due to certain unresolved safety issues. Our examination was made in accordance with generally accepted auditing standards and accordingly included such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances . In connection with our examination we have inquired of management concerning the provisions of laws and regulations applicable to Tennessee Valley Authority we have received a representation from management concerning compliance with such laws and regulations and we have received letters from General Counsel and special counsel concerning certain contingencies all to determine compliance with the requirements which would have a material financial statement impact in the event of noncompliance. In our opinion subject to approval from the Nuclear Regulatory Commission to resume operations at completed nuclear production plant and to operate nuclear production .
