Office of Inspector General

U.S. Environmental Protection Agency

At a Glance

23-F-0001
November 15, 2022

The audit was performed in

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

Protection Agency OIG, which

Company LLC to perform the
audit of the CSB's fiscal years

This audit supports a CSB goal:

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 Fiscal
Years 2022 and 2021 Financial Statement
Audit

What Allmond & Company Found

Allmond & Company rendered an unmodified
opinion on the CSB's financial statements for
fiscal years 2022 and 2021, 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 misstatement.

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 2022 and 2021 audit disclosed one instance of
noncompliance or other matters that are required to be reported. During fiscal
year 2022, the CSB reported a violation of the Antideficiency Act that occurred
during fiscal year 2020 related to the purchase of office furniture.

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, regulations, contracts, and grant agreements.

Recommendations and Planned Agency Corrective Actions

Allmond & Company recommended that the CSB update its policies and
guidance to include limits on expenditures for office furniture and related
improvements for political appointees and provide training to CSB staff and
board members on those limits. The CSB certified that it created internal
policies to provide guidance to its political appointees and staff and will conduct
relevant training on the limits on expenditures for office furniture and related
improvements for political appointees. Allmond & Company will conduct follow-
up procedures during fiscal year 2023 to determine whether the corrective
actions have been implemented.


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