[House Report 118-257]
[From the U.S. Government Publishing Office]


118th Congress    }                                     {       Report
                          HOUSE OF REPRESENTATIVES
 1st Session      }                                     {      118-257

======================================================================

 
           TENNESSEE VALLEY AUTHORITY SALARY TRANSPARENCY ACT

                                _______
                                

October 26, 2023.--Committed to the Committee of the Whole House on the 
              State of the Union and ordered to be printed

                                _______
                                

   Mr. Graves of Missouri, from the Committee on Transportation and 
                Infrastructure, submitted the following

                              R E P O R T

                        [To accompany H.R. 4693]

      [Including cost estimate of the Congressional Budget Office]

    The Committee on Transportation and Infrastructure, to whom 
was referred the bill (H.R. 4693) to provide that the Federal 
Reports Elimination and Sunset Act of 1995 does not apply to 
certain reports required to be submitted by the Tennessee 
Valley Authority, and for other purposes, having considered the 
same, reports favorably thereon with an amendment and 
recommends that the bill as amended do pass.

                                CONTENTS

                                                                   Page
Purpose of Legislation...........................................     2
Background and Need for Legislation..............................     2
Hearings.........................................................     3
Legislative History and Consideration............................     3
Committee Votes..................................................     4
Committee Oversight Findings and Recommendations.................     4
New Budget Authority and Tax Expenditures........................     4
Congressional Budget Office Cost Estimate........................     4
Performance Goals and Objectives.................................     5
Duplication of Federal Programs..................................     5
Congressional Earmarks, Limited Tax Benefits, and Limited Tariff 
  Benefits.......................................................     5
Federal Mandates Statement.......................................     5
Preemption Clarification.........................................     6
Advisory Committee Statement.....................................     6
Applicability to Legislative Branch..............................     6
Section-By-Section Analysis of The Legislation...................     6
    Section 1. Short Title.......................................     6
    Section 2. Salary Disclosure; Exception to Report Elimination     6
Changes in Existing Law Made by the Bill, as Reported............     6

    The amendment is as follows:
  Strike all after the enacting clause and insert the 
following:

SECTION 1. SHORT TITLE.

  This Act may be cited as the ``Tennessee Valley Authority Salary 
Transparency Act''.

SEC. 2. SALARY DISCLOSURE; EXCEPTION TO REPORT ELIMINATION.

  Section 9 of the Tennessee Valley Authority Act of 1933 (16 U.S.C. 
831h) is amended--
          (1) in subsection (a), by striking ``a financial statement'' 
        and all that follows through ``$1,500 a year'' and inserting 
        ``a report of the total number of employees at the management 
        level or above, to include all executives and board members, 
        that shall include the names, salaries, and duties of such 
        employees, that are receiving compensation at or greater than 
        the maximum rate of basic pay for grade GS-15 of the General 
        Schedule'';
          (2) by striking all that precedes ``The Board shall'' and 
        inserting the following:

``SEC. 9. FINANCIAL REPORTING.

  ``(a) Report on Compensation.--
          ``(1) In general.--''; and
          (3) in subsection (a), by adding at the end the following:
          ``(2) Exemption.--The information concerning salaries of 
        employees of the Corporation contained in, or filed with, the 
        report described in paragraph (1) is exempt from--
                  ``(A) disclosure under section 552(b)(3) of title 5, 
                United States Code; and
                  ``(B) the requirements of the Access to 
                Congressionally Mandated Reports Act (Public Law 117-
                263).''.

                         Purpose of Legislation

    The purpose of H.R. 4693, as amended, is to maintain 
effective Congressional oversight over entities within the 
Federal Government by reinstating a requirement for the 
Tennessee Valley Authority (TVA or Authority) to annually 
report information to Congress on senior-level employees of 
TVA, while seeking to balance government transparency and 
individual privacy considerations.

                  Background and Need for Legislation

    TVA is an independent government corporation that provides 
power generation, flood control, and land management services 
to the Tennessee River Valley region.\1\ TVA was originally 
authorized in the Tennessee Valley Authority Act of 1933 (TVA 
Act).\2\ Section 9 of the TVA Act required the Authority to 
file with Congress and the President, ``a financial statement 
and complete report as to the business of [TVA],'' including an 
itemized statement on the number, duties, and salaries of 
employees making ``$1,500 or more.''\3\ At the time of its 
creation, Federal appropriations funded all TVA operations. 
However, direct funding for the TVA power program ended in 
1959, and TVA appropriations have not been received since 
1999.\4\ Today, TVA is fully self-financed, reporting $12.5 
billion in total operating revenues on 163 billion kilowatt-
hours of electricity sales for the year ended September 30, 
2022.\5\
---------------------------------------------------------------------------
    \1\H. Comm. on Transp. & Infrastructure, Jurisdiction and 
Activities of the Subcomm. on Water Res. and Environment, 118th Cong., 
(2023) (on file with Comm.) [hereinafter Jurisdiction and Activities 
Report].
    \2\Tennessee Valley Authority Act, 16 U.S.C. 831.
    \3\Id.; Inflation Calculator, available at https://
www.dollartimes.com/inflation/ (last accessed Sept. 11, 2023) 
(Calculating that $1,500 in 1933 is the equivalent to $33,984).
    \4\See Jurisdiction and Activities Report, supra note 1.
    \5\See Tennessee Valley Authority, TVA Reports Fiscal Year 2022 
Financial Results, (Nov. 15, 2022), available at https://www.tva.com/
newsroom/press-releases/tva-reports-fiscal-year-2022-financial-results.
---------------------------------------------------------------------------
    TVA's obligation to file the report to Congress under 
Section 9 of the TVA Act was eliminated as part of the Federal 
Reports Elimination and Sunset Act of 1995.\6\
---------------------------------------------------------------------------
    \6\Federal Reports Elimination and Sunset Act, Pub. L. No. 104-66 
Sec. 3003, 109 Stat. 734.
---------------------------------------------------------------------------
    H.R. 4693, as amended, would reinstate a modified TVA 
reporting requirement to Congress on its employment structure, 
superseding the change made by the Federal Reports Elimination 
and Sunset Act of 1995. Specifically, H.R. 4693 amends Section 
9 of the TVA Act to require the Authority to file a report with 
the President and Congress on TVA employees at the management 
level or above, including all TVA executives and members of the 
TVA Board of Directors, that are also being compensated at a 
rate at least equivalent to GS-15 on the General Schedule. H.R. 
4693, as amended, specifies that this modified report shall 
include the total number of employees that meet this new, 
narrower threshold, as well as the names, salaries, and duties 
of such employees.
    H.R. 4693, as amended, improves transparency at TVA by 
reinstating a modified Congressional reporting requirement, 
while protecting employee privacy with focused reporting on 
upper-level managers only.

                                Hearings

    For the purposes of rule XIII, clause 3(c)(6)(A) of the 
118th Congress, the following hearing was used to develop or 
consider H.R. 4693, as amended:
    On Thursday, June 22, 2023, the Subcommittee on Water 
Resources and Environment held a hearing entitled, ``Review of 
Fiscal Year 2024 Budget Request: Agency Perspectives (Part 
I).'' This hearing provided Members with an opportunity to 
conduct oversight and review the President's Fiscal Year 2024 
Budget Request, as well as the Administration's program 
priorities within the jurisdiction of the Subcommittee on Water 
Resources and Environment. At the hearing, the Subcommittee 
received testimony from the Honorable Michael L. Connor, 
Assistant Secretary of the Army for Civil Works, Department of 
the Army; Major General William ``Butch'' H. Graham, Deputy 
Chief of Engineers and Deputy Commanding General, United States 
Army Corps of Engineers; Mr. Jeff Lyash, President and Chief 
Executive Officer, Tennessee Valley Authority; and Mr. Adam 
Tindall-Schlicht, Administrator, Great Lakes St. Lawrence 
Seaway Development Corporation.

                 Legislative History and Consideration

    H.R. 4693, the ``Tennessee Valley Authority Salary 
Transparency Act'', was introduced in the United States House 
of Representatives on July 18, 2023, by Mr. Cohen of Tennessee 
and Mr. Burchett of Tennessee and referred to the Committee on 
Transportation and Infrastructure. Within the Committee on 
Transportation and Infrastructure, H.R. 4693 was referred to 
the Subcommittee on Water Resources and Environment. The 
Subcommittee on Water Resources and Environment was discharged 
from further consideration of H.R. 4693 on July 27, 2023.
    The Committee considered H.R. 4693 on July 27, 2023, and 
ordered the measure to be reported to the House with a 
favorable recommendation, as amended, by voice vote.
    The following amendment was offered:
    An Amendment in the Nature of a Substitute to H.R. 4693, 
offered by Mr. Cohen (ANS 2) was AGREED TO by voice vote.

                            Committee Votes

    Clause 3(b) of rule XIII of the Rules of the House of 
Representatives requires each committee report to include the 
total number of votes cast for and against on each record vote 
on a motion to report and on any amendment offered to the 
measure or matter, and the names of those members voting for 
and against.
    No recorded votes were requested during consideration of 
H.R. 4693, as amended.

            Committee Oversight Findings and Recommendations

    With respect to the requirements of clause 3(c)(1) of rule 
XIII of the Rules of the House of Representatives, the 
Committee's oversight findings and recommendations are 
reflected in this report.

               New Budget Authority and Tax Expenditures

    Clause 3(c)(2) of rule XIII of the Rules of the House of 
Representatives does not apply where a cost estimate and 
comparison prepared by the Director of the Congressional Budget 
Office under section 402 of the Congressional Budget Act of 
1974 has been timely submitted prior to the filing of the 
report and is included in the report. Such a cost estimate is 
included in this report.

               Congressional Budget Office Cost Estimate

    With respect to the requirement of clause 3(c)(3) of rule 
XIII of the Rules of the House of Representatives and section 
402 of the Congressional Budget Act of 1974, the Committee has 
received the enclosed cost estimate for H.R. 4693 from the 
Director of the Congressional Budget Office:

[GRAPHIC NOT AVAILABLE IN TIFF FORMAT]


    H.R. 4693 would require the Tennessee Valley Authority 
(TVA) to report to the Congress annually with the names, 
compensation, and duties of employees at or above the GS-15 pay 
grade of the General Schedule. Currently the Federal Reports 
Elimination and Sunset Act of 1995 exempts TVA from having to 
report such information. H.R. 4693 also would exempt salary 
information from public disclosure requirements.
    Under current law, TVA sells electricity at prices 
sufficient to recover any costs it incurs in lieu of receiving 
annual appropriations. On that basis, CBO expects that any 
increase in spending stemming from the reports would be treated 
as an operating expense and recovered quickly in TVA's rates 
for electricity. Thus, CBO estimates that the net effect on 
direct spending would be negligible.
    The CBO staff contact for this estimate is Willow Latham-
Proenca. The estimate was reviewed by H. Samuel Papenfuss, 
Deputy Director of Budget Analysis.
                                         Phillip L. Swagel,
                             Director, Congressional Budget Office.

                    Performance Goals and Objectives

    With respect to the requirement of clause 3(c)(4) of rule 
XIII of the Rules of the House of Representatives, the 
performance goal and objective of this legislation is to 
maintain effective Congressional oversight over entities within 
the federal government by requiring TVA to file a report to 
Congress on TVA employees at the management level or above 
making the maximum rate for GS-15, or more.

                    Duplication of Federal Programs

    Pursuant to clause 3(c)(5) of rule XIII of the Rules of the 
House of Representatives, the Committee finds that no provision 
of H.R. 4693, as amended, establishes or reauthorizes a program 
of the Federal government known to be duplicative of another 
Federal program, a program that was included in any report from 
the Government Accountability Office to Congress pursuant to 
section 21 of Public Law 111-139, or a program related to a 
program identified in the most recent Catalog of Federal 
Domestic Assistance.

             Congressional Earmarks, Limited Tax Benefits,
                      and Limited Tariff Benefits

    In compliance with clause 9 of rule XXI of the Rules of the 
House of Representatives, this bill, as reported, contains no 
congressional earmarks, limited tax benefits, or limited tariff 
benefits as defined in clause 9(e), 9(f), or 9(g) of the rule 
XXI.

                       Federal Mandates Statement

    The Committee adopts as its own the estimate of Federal 
mandates prepared by the Director of the Congressional Budget 
Office pursuant to section 423 of the Unfunded Mandates Reform 
Act (Public Law 104-4).

                        Preemption Clarification

    Section 423 of the Congressional Budget Act of 1974 
requires the report of any Committee on a bill or joint 
resolution to include a statement on the extent to which the 
bill or joint resolution is intended to preempt state, local, 
or tribal law. The Committee finds that H.R. 4693, as amended, 
does not preempt any state, local, or tribal law.

                      Advisory Committee Statement

    No advisory committees within the definition of Section 
5(b) of the appendix to Title 5, United States Code, are 
created by this legislation.

                  Applicability to Legislative Branch

    The Committee finds that the legislation does not relate to 
the terms and conditions of employment or access to public 
services or accommodations within the meaning of section 
102(b)(3) of the Congressional Accountability Act (Public Law 
104-1).

             Section-by-Section Analysis of the Legislation


Section 1. Short title

    This section provides the short title of the bill as the 
``Tennessee Valley Authority Salary Transparency Act.''

Section 2. Salary disclosure; exception to report elimination

    This section directs TVA to file an annual report to 
Congress that includes the names, salaries, and duties of all 
employees at management level or above, including all 
executives and board members, receiving compensation at GS-15 
level, or more, on the General Schedule. It also includes a 
limited exemption for information concerning the salaries of 
individual TVA employees contained in, or filed with, the 
Congressional report from the disclosure requirements of the 
Freedom of Information Act (FOIA) and the electronic publishing 
requirements of the Access to Congressionally Mandated Reports 
Act (P.L. 117-263). All of the remaining information contained 
in the report to Congress would be unaffected by the limitation 
in paragraph 9(a)(2).

         Changes in Existing Law Made by the Bill, as Reported

    In compliance with clause 3(e) of rule XIII of the Rules of 
the House of Representatives, changes in existing law made by 
the bill, as reported, are shown as follows (existing law 
proposed to be omitted is enclosed in black brackets, new 
matter is printed in italic, existing law in which no change is 
proposed is shown in roman):

         Changes in Existing Law Made by the Bill, as Reported

  In compliance with clause 3(e) of rule XIII of the Rules of 
the House of Representatives, changes in existing law made by 
the bill, as reported, are shown as follows (existing law 
proposed to be omitted is enclosed in black brackets, new 
matter is printed in italics, and existing law in which no 
change is proposed is shown in roman):

                 TENNESSEE VALLEY AUTHORITY ACT OF 1933




           *       *       *       *       *       *       *
  [Sec. 9. (a)]

SEC. 9. FINANCIAL REPORTING.

  (a) Report on Compensation.--
          (1) In general.--The Board shall file with the 
        President and with the Congress, in March of each year, 
        [a financial statement and a complete report as to the 
        business of the Corporation covering the preceding 
        governmental fiscal year. This report shall include an 
        itemized statement of the cost of power at each power 
        station, the total number of employees and the names, 
        salaries, and duties of those receiving compensation at 
        the rate of more than $1,500 a year] a report of the 
        total number of employees at the management level or 
        above, to include all executives and board members, 
        that shall include the names, salaries, and duties of 
        such employees, that are receiving compensation at or 
        greater than the maximum rate of basic pay for grade 
        GS-15 of the General Schedule.
          (2) Exemption.--The information concerning salaries 
        of employees of the Corporation contained in, or filed 
        with, the report described in paragraph (1) is exempt 
        from--
                  (A) disclosure under section 552(b)(3) of 
                title 5, United States Code; and
                  (B) the requirements of the Access to 
                Congressionally Mandated Reports Act (Public 
                Law 117-263).
  (b) All purchases and contracts for supplies or services, 
except for personal services, made by the Corporation, shall be 
made after advertising, in such manner and at such times 
sufficiently in advance of opening bids, as the Board shall 
determine to be adequate to insure notice and opportunity for 
competition: Provided, That advertisement shall not be required 
when, (1) an emergency requires immediate delivery of the 
supplies or performance of the services; or (2) repair parts, 
accessories, supplemental equipment, or services are required 
for supplies or services previously furnished or contracted 
for; or (3) the aggregate amount involved in any purchase of 
supplies or procurement of services does not exceed $25,000 in 
which cases such purchases of supplies or procurement of 
services may be made in the open market in the manner common 
among businessmen: Provided further, That in comparing bids and 
in making awards the Board may consider such factors as 
relative quality and adaptability of supplies or services, the 
bidder's financial responsibility, skill, experience, record of 
integrity in dealing, ability to furnish repairs and 
maintenance services, the time of delivery or performance 
offered, and whether the bidder has complied with the 
specifications.
  (c) Audits.--The Comptroller General of the United States 
shall audit the transactions of the Corporation at such times 
as he shall determine, but not less frequently than once each 
governmental fiscal year, with personnel of his selection. In 
such connection he and his representatives shall have free and 
open access to all papers, books, records, files, accounts, 
plants, warehouses, offices, and all other things, property, 
and places belonging to or under the control of or used or 
employed by the Corporation, and shall be afforded full 
facilities for counting all cash and verifying transactions 
with and balances in depositaries. He shall make report of each 
such audit in quadruplicate, one copy for the President of the 
United States, one for the chairman of the Board, one for 
public inspection at the principal office of the Corporations, 
and the other to be retained by him for the use of the 
Congress: Provided, That such report shall not be made until 
the Corporation shall have had reasonable opportunity to 
examine the exceptions and criticisms of the Comptroller 
General or the General Accounting Office, to point out errors 
therein, explain or answer the same, and to file a statement 
which shall be submitted by the Comptroller General with his 
report. The expenses for each such audit shall be paid from any 
appropriation or appropriations for the General Accounting 
Office, and such part of such expenses as may be allocated to 
the cost of generating, transmitting, and distributing electric 
energy shall be reimbursed promptly by the Corporation as 
billed by the Comptroller General. Nothing in this Act shall be 
construed to relieve the Treasurer or other accountable 
officers or employees of the Corporation from compliance with 
the provisions of existing law requiring the rendition of 
accounts for adjustment and settlement pursuant to section 236, 
Revised Statutes, as amended by section 305 of the Budget and 
Accounting Act, 1921 (42 Stat. 24), and accounts for all 
receipts and disbursements by or for the Corporation shall be 
rendered accordingly: Provided, That, subject only to the 
provisions of the Tennessee Valley Authority Act of 1933, as 
amended, the Corporation is authorized to make such 
expenditures and to enter into such contracts, agreements, and 
arrangements, upon such terms and conditions and in such manner 
as it may deem necessary, including the final settlement of all 
claims and litigation by or against the Corporation; and, 
notwithstanding the provisions of any other law governing the 
expenditure of public funds, the General Accounting Office, in 
the settlement of the accounts of the Treasurer or other 
accountable officer or employee of the Corporation, shall not 
disallow credit for, nor withhold funds because of, any 
expenditure which the Board shall determine to have been 
necessary to carry out the provisions of said Act.
  (d) Administrative Accounts and Business Documents.--The 
Corporation shall determine its own system of administrative 
accounts and the forms and contents of its contracts and other 
business documents except as otherwise provided in the 
Tennessee Valley Authority Act of 1933, as amended.

           *       *       *       *       *       *       *


                                  [all]