o**eDsrx • JL v I®/ U.S. Environmental Protection Agency Office of Inspector General At a Glance 19-F-0004 November 14, 2018 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 Inspector General for the CSB, contracted with Allmond & Company, LLC, to perform the audit of the CSB's fiscal years 2018 and 2017 financial statements. This report addresses the following CSB goal: • Create and maintain an engaged, high-performing workforce. Audit of the U.S. Chemical Safety and Hazard Investigation Board's Fiscal Years 2018 and 2017 Financial Statements What Allmond & Company Found Allmond & Company rendered an unmodified opinion on the CSB's financial statements for fiscal years 2018 and 2017, meaning that the statements were fairly presented and free of material misstatements. The CSB received an unmodified opinion on its fiscal years 2018 and 2017 financial statements. 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 deficiency. 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 applicable laws, regulations, contracts, and grant agreements, which noncompliance with could have a direct and material effect on the determination of financial statement amounts. Allmond & Company's fiscal years 2018 and 2017 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 the CSB. Send all inquiries to our public affairs office at (202) 566-2391 or visit www.epa.gov/oiq. Listing of OIG reports. ------- |