Office of Inspector General
U.S. Environmental Protection Agency
At a Glance
22-P-0002
November 8, 2021
Why This Audit Was Done
The Digital Accountability and
Transparency Act of 2014
requires the inspector general to
review a statistically valid sample
of the spending data submitted
under the Act by the
U.S. Chemical Safety and
Hazard Investigation Board and
to assess the completeness,
accuracy, timeliness, and quality
of the data sampled, as well as
the CSB's implementation and
use of the data standards
established by the Office of
Management and Budget and
U.S. Department of the Treasury.
The U.S. Environmental
Protection Agency's Office of
Inspector General, which also
serves as the OIG for the CSB,
contracted with Allmond &
Company to audit the CSB's
fiscal year 2021 compliance with
the Act. Allmond and Company
selected fiscal year 2020
third-quarter data as the data
sampled for this audit.
This audit supports a CSB goal:
• Create and maintain an
engaged, high-performing
workforce.
Address inquiries to our public
affairs office at (202) 566-2391 or
OIG WEBCOMMENTS@epa.gov.
List of OIG reports.
Contractor-Produced Report: U.S. Chemical Safety
and Hazard Investigation Board Independent
Auditor's Report on Compliance with the Digital
Accountability and Transparency Act of 2014
Submission Requirements for Fiscal Year 2021
The DATA Act requires the
CSB to report accurate
financial and award data
on USAspending.gov.
What Allmond & Company Found
Allmond & Company found that the CSB's fiscal
year 2020 third-quarter financial and award data
submitted under the Digital Accountability and
Transparency Act of 2014 were of "excellent"
quality, as defined by the CIGIE FAEC
Inspectors General Guide to Compliance under the DATA Act, dated December
4, 2020. The CIGIE DATA Act Guide outlines four levels of data quality:
excellent, higher, moderate, and lower.
Allmond & Company found that the CSB complied with the DATA Act reporting
requirements of completeness and timeliness and that the CSB's internal
controls over the fiscal year 2020 third-quarter DATA Act submission were
effective. Specifically, Allmond & Company determined that all data contained
in the data elements for statistical samples tested were complete and timely. It
also evaluated the CSB's fiscal year 2020 third-quarter DATA Act submission to
Department of the Treasury's DATA Act Broker for nonstatistical samples and
determined that the submission was complete and timely.
When assessing accuracy, Allmond & Company could not locate one data
element in three instances in the System for Award Management, or SAM.gov,
which is the official government website for people who make, receive, and
manage federal contracts. That data element is automatically populated in the
Federal Procurement Data System-Next Generation from SAM.gov, and not
manually entered by the CSB. Allmond & Company attributed the error to
extracting data from SAM.gov. As a result of these three instances, the
projected error rate for the accuracy of the data elements was 0.73 percent.
Allmond & Company made no recommendations to the CSB.
Allmond & Company is responsible for the enclosed audit report and the
conclusions expressed in that report.

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