Office of Inspector General U.S. Environmental Protection Agency At a Glance 22-F-0005 November 15, 2021 Why This Audit Was Done The audit was performed in accordance with the Accountability of Tax Dollars Act of 2002, which requires the U.S. Chemical Safety and Hazard Investigation Board to prepare, and the Office of Inspector General to audit, the Board's financial statements each year. The U.S. Environmental Protection Agency's OIG, which also serves as the OIG for the CSB, contracted with Allmond & Company to perform the audit of the CSB's fiscal years 2021 and 2020 financial statements. Contractor-Produced Report: U.S. Chemical Safety and Hazard Investigation Board Fiscal Years 2021 and 2020 Financial Statement Audit What Allmond & Company Found Allmond & Company rendered an unmodified opinion on the CSB's financial statements for fiscal years 2021 and 2020, meaning that the statements were fairly presented and free of material misstatements. Allmond & Company found the CSB's financial statements to be fairly presented and free of material misstatements. 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 2021 and 2020 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 that report. We do not express any opinion or conclusions on the CSB's financial statements; internal control; or compliance with laws, regulations, contracts, and grant agreements. Allmond & Company made no recommendations to the CSB. 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. ------- |