• JL v
U.S. Environmental Protection Agency
Office of Inspector General
At a Glance
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
This report addresses the
following CSB goal:
• Create and maintain an
engaged, high-performing
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
List of OIG reports.