Guidelines and Reports

The Tennessee Valley Authority serves you with only the highest standards in mind. Learn more about the guidelines and strategic plans to which we hold ourselves accountable.

Sustainability Guidelines and Reports

  • TVA issues updates to its Sustainability Report and Implementation Plan, formerly called Strategic Sustainability Performance Plan under Executive Order 13834, titled Efficient Federal Operations. The Executive Order (EO), signed by President Trump in May 2018, challenges TVA and other federal agencies to develop, implement and annually update sustainability plans to help "increase efficiency, optimizes performance, eliminates unnecessary use of resources, and protects the environment.” Even before the passage of this EO and other legislation on energy efficiency at federal facilities, TVA had a long history of reducing its building energy use.
  • As a federal agency, TVA includes climate change adaptation in its decision making. The U.S. Global Change Research Program (USGCRP) coordinates and integrates federal research on changes in the global environment and their implications for society. The mission of the USGCRP builds a knowledge base that informs human responses to climate and global change through coordinated and integrated federal programs of research, education, communication and decision support.
  • TVA manages the potential effects of climate change on its mission, programs and operations within its environmental management processes. By definition, all planning activities are always conducted under conditions of uncertainty. Climate change adaptation planning is no different. Ongoing interagency efforts help us better understand the uncertainty associated with climate change. TVA maintains a Statement on Climate Change Adaptation and Climate Change Adaptation Plan.

Strategic Planning Reports

In accordance with the Office of Management and Budget's Circular No. A-11, federal agencies are required to prepare a strategic plan that includes select information regarding their mission, strategic goals, objectives and performance measures.

Fiscal Year 2018 - 2022 (PDF, 3.6 mb)

Financial Reports

TVA issues quarterly financial reports at the end of the first, second, and third quarters and publishes its annual report at the end of the fiscal year. The fiscal year runs from Oct. 1 to Sept. 30.

In accordance with the Office of Management and Budget's Circular No. A-11, federal agencies are required to prepare a performance budget, which fully integrates the annual performance plan required by the Government Performance and Results Act with other elements of the agency budget request, for submission to Congress in February as part of the congressional budget justification.

The performance budget links TVA's strategic goals with related outcome-oriented long-term and annual performance goals and with the costs specific to the activities that contribute to the achievement of those goals.

Fiscal Year 2021

Legal Reports

Determination on Regulation of Pole Attachments

The TVA Act vests broad discretion in the TVA Board of Directors to establish terms and conditions and rules and regulations related to the sale of TVA power. TVA is the exclusive retail rate regulator of Local Power Companies (LPCs) that distribute TVA power. Additionally, through the wholesale power contract with each LPC, TVA seeks to ensure that LPC systems are operated for the benefit of the electric consumers and that rates are kept as low as feasible.

At the February 11, 2016 Board Meeting, the TVA Board adopted a Determination on Regulation of Pole Attachments.

Approval of this Board action establishes the methodology that LPCs will use to determine the rates they charge for attachments to distribution poles and is based on fully allocating individual LPCs’ costs of pole ownership fairly to the pole owner and attaching parties.

This action supports the Board’s regulatory responsibility to keep Valley rates as low as feasible and ensures appropriate costs are borne by attaching parties to prevent subsidization of non-electric activities by electric ratepayers.

Guidance Documents

To see more of TVA’s guidance documents click here.