Tennessee Valley Authority
For the period ended Mar 31, 2026. Filed May 5, 2026.
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A company's report for each of its first three quarters. The financial statements are not audited. It shows how the business has moved since the last annual report, and what management says changed.
Mar 31, 2026 · Filed May 5, 2026
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Changes in Internal Control over Financial Reporting
During the quarter ended March 31, 2026, TVA completed the implementation of its enterprise resource planning ("ERP") cloud-based financial system, replacing the previous financial system. The implementation resulted in significant changes to processes, procedures, and controls which represent a material change to TVA’s internal control over financial reporting ("ICFR"). Except for the ERP implementation described above, there were no other changes in TVA's ICFR (as such term is defined in Rules 13a-15(f) and 15d-15(f) of the Securities Exchange Act of 1934) during the most recently completed fiscal quarter that have materially affected, or are reasonably likely to materially affect, TVA's ICFR.
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