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U.S. Environmental Protection Agency
Office of Inspector General
At a Glance
13-P-0128
February 1, 2013
Why We Did This Review
We developed this report
based on observations made
while preparing the
recommended fiscal year 2012
management challenges and
internal control weaknesses for
the U.S. Chemical Safety and
Hazard Investigation Board
(CSB). Our objective for the
review was to assess the
current CSB audit follow-up
process. CSB is an
independent federal agency
authorized by the Clean Air Act
Amendments of 1990. The
Office of Inspector General
(OIG) of the U.S.
Environmental Protection
Agency serves as the Inspector
General for CSB. The OIG's
Office of the Chief of Staff is
responsible for reviewing
CSB's performance in taking
agreed-to corrective actions on
OIG recommendations.
This report addresses the
following CSB Goal:
• Preserve the public trust by
maintaining and improving
organizational excellence
Audit Follow-Up Process Needed for the
U.S. Chemical Safety and Hazard Investigation Board
What We Found
CSB does not have a follow-up process to allow for prompt implementation of
agreed-to OIG audit recommendations. CSB had unimplemented audit
recommendations from an OIG fiscal year 2011 audit report for over a year past
the agreed-to dates for implementation. Also, CSB's tracking system did not
assist in the prompt resolution and implementation of audit recommendations.
By not having a follow-up process, controls over promoting efficiency and
effectiveness within CSB's operations are weakened.
Office of Management and Budget (OMB) Circular A-50, Audit Follow-up, states
that "[ajgency heads are responsible for: (1) Designating a top management
official to oversee audit follow-up, including resolution and corrective action and
(2) Assuring that management officials throughout the agency understand the
value of the audit process and are responsive to audit recommendations." In
addition, "the audit follow-up official has personal responsibility for ensuring that
(1) systems of audit follow-up, resolution, and corrective action are documented
and in place, (2) timely responses are made to all audit reports, (3) disagreements
are resolved, (4) corrective actions are actually taken, and (5) semiannual reports
required by paragraph 8.a. (8) below are sent to the head of the agency."
OMB Circular A-123, Management's Responsibility for Internal Control, Section 5,
states "Agency managers are responsible for taking timely and effective action to
correct deficiencies.... Management should track progress to ensure timely and
effective results.... Management has a responsibility to complete action, in a
timely manner, on audit recommendations on which agreement with the IG has
been reached."
Recommendation
We recommended that the CSB Chairperson develop and implement a follow-up
system as required by OMB Circulars A-50 and A-123. CSB disagreed with our
recommendation.
For further information, contact
our Office of Congressional and
Public Affairs at (202) 566-2391.
The full report is at:
www.epa.qov/oiq/reports/2013/
20130201-13-P-0128.pdf

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