o**eDsrx • JL v I®/ U.S. Environmental Protection Agency Office of Inspector General At a Glance 20-F-0032 November 19, 2019 Why We Did This Project 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 the CSB, contracted with Allmond & Company LLC to perform the audit of the CSB's fiscal years 2019 and 2018 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 2019 and 2018 Financial Statements What Allmond & Company Found Allmond & Company rendered an unmodified opinion on the CSB's financial statements for fiscal years 2019 and 2018, meaning that the statements were fairly presented and free of material misstatements. The CSB received an unmodified opinion on its fiscal years 2019 and 2018 financial statements. 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, with which noncompliance could have a direct and material effect on the financial statements. Allmond & Company's fiscal years 2019 and 2018 audit disclosed no instances of noncompliance or other matters that are required to be reported. In planning and performing its audit, Allmond & Company considered the CSB's internal control over financial reporting. During the audit, Allmond & Company did not identify any deficiencies in internal control over financial reporting that would be considered a material weakness. 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. Address inquiries to our public affairs office at (202) 566-2391 or OIG WEBCOMMENTS@epa.gov. List of OIG reports. ------- |