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U.S. Environmental Protection Agency
Office of Inspector General
At a Glance
November 15, 2017
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 Allmond & Company, LLC,
to perform the audit of the
CSB's fiscal years 2017 and
2016 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 2017 and 2016
Financial Statements
What Allmond & Company Found
Allmond & Company rendered an unmodified opinion on
the CSB's financial statements for fiscal years 2017 and
2016, meaning that the statements were fairly presented
and free of material misstatements.
The CSB received
an unmodified
opinion on its
fiscal years 2017
and 2016 financial
In planning and performing its audit, Allmond & Company
considered the CSB's internal control over financial
reporting. Allmond & Company noted no matters involving the internal control and
the CSB operation that it considered to be a material weakness or a significant
As part of obtaining reasonable assurance about whether the CSB's financial
statements are free of material misstatement, Allmond & 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. Allmond
& Company's fiscal years 2017 and 2016 audit disclosed no instances of
noncompliance or other matters that are required to be reported.
Allmond & Company is responsible for the enclosed 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.
Allmond & Company made no recommendations to CSB.
Send all inquiries to our public
affairs office at (202) 566-2391
or visit www.epa.gov/oiq.
Listing of OIG reports.