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U.S. Environmental Protection Agency
Office of Inspector General
At a Glance
14-1-0038
December 16, 2013
Why We Did This Review
We performed this audit in
accordance with the
Accountability of Tax Dollars
Act of 2002, which requires the
U.S. Chemical Safety and
Hazard Investigation Board
(CSB) to prepare, and the
Office of Inspector General
(OIG) to audit, the Board's
financial statements each year.
The U.S. Environmental
Protection Agency's OIG, which
also serves as the Inspector
General for CSB, contracted
with Brown and Company,
CPAs, PLLC, to perform the
audit of the CSB's fiscal years
2013 and 2012 financial
statements.
This report addresses the
following CSB goal:
 Preserve the public trust
by maintaining and
improving organizational
excellence.
Audit of the U.S. Chemical Safety and Hazard
Investigation Board's Fiscal Years 2013 and 2012
Financial Statements
What Brown and Company Found
Brown and Company rendered an unmodified
opinion on the CSB's financial statements for
fiscal years 2013 and 2012, meaning that the
statements were fairly presented and free of
material misstatements.
The CSB received an
unmodified opinion
for its fiscal years
2013 and 2012
financial statements.
In planning and performing its audit, Brown and Company considered the CSB's
internal control over financial reporting. Brown and Company noted no matters
involving the internal control and the CSB operation that it considered to be a
material weakness. A material weakness is a deficiency, or combination of
deficiencies, in internal control, such that there is a reasonable possibility that a
material misstatement of the entity's financial statements will not be prevented, or
detected and corrected, on a timely basis. A significant deficiency is a deficiency
in internal control, or a combination of deficiencies in internal control, that is less
severe than a material weakness, yet important enough to merit attention by
those charged with governance.
As part of obtaining reasonable assurance about whether the CSB's financial
statements are free of material misstatement, Brown and Company performed
tests of the CSB's compliance with certain provisions of laws and regulations,
contracts, and grant agreements, noncompliance with which could have a direct
and material effect on the determination of financial statement amounts. Brown
and Company's fiscal year 2013 audit disclosed no instances of noncompliance
or other matters that are required to be reported under Government Auditing
Standards or Office of Management and Budget Bulletin No. 14-02.
For further information,
contact our public affairs office
at (202) 566-2391.
The full report is at:
www.epa.aov/oia/reports/2014/
20131216-14-1-0038.pdf
Brown and Company is responsible for the attached auditor's report and the
conclusions expressed in the report. We do not express any opinion or
conclusions on the CSB's financial statements, internal control or compliance
with laws and regulations.
CSB's Comments
The CSB agreed with Brown and Company's report.

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